Update March 31, 2023: Information on evidence relating to zero rating and direct exports has been updated in paragraphs 6.1, 6.5, 7.3 and 7.4.
How and when you can apply zero-rated VAT to exported goods.
This notice applies to supplies made on or after 1 January 2021 from:
- Great Britain (England, Scotland and Wales) exported out of the UK
- Northern Ireland exported out of the UK to non-EU destinations
Countries that are part of the UK for VAT purposes are explained in paragraph 2.7.
Find out about VAT on movements of goods between Northern Ireland and the EU.
Source gov.uk
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