a VAT-registered person and you intend to export goods.
It also provides guidance on what you should do when you export goods in specific circumstances.įor information about services performed on goods for export, read Place of supply of services (VAT Notice 741A). This notice explains the conditions for zero rating VAT on an export of goods, that is, when the goods leave the UK. Northern Ireland exported out of the UK to non-EU destinationsĬountries that are part of the UK for VAT purposes are explained in paragraph 2.7.įind out about VAT on movements of goods between Northern Ireland and the EU.Great Britain (England, Scotland and Wales) exported out of the UK.This notice applies to supplies made on or after 1 January 2021 from:
0 kommentar(er)
