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HMRC internal manual VAT Export and Removal of Goods from the UK

VEXP20300 – Basic principles: Direct and indirect exports

For VAT purposes, supplies of goods for export fall into two categories – direct and indirect. These terms should not be confused with the definitions of direct and indirect export used for customs purposes which are explained at VEXP40300. Direct and indirect exports are subject to separate legal rules described below.

Source gov.uk

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