Post-Brexit VAT Divergence: UK and EU Zero Rating Export Rules Differ in Application

UK and EU VAT rules on zero rating exports are diverging post-Brexit.
UK and EU have similar rules but apply them differently, affecting businesses.
Recent tribunal cases show differing outcomes for zero rating exports in the UK and EU.
EU allows zero rating with substantive compliance, while UK requires formal evidence.
Understanding principles behind VAT rules is crucial for UK and EU trade.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.