Exports, dispatches, supplying goods abroad: charging VAT

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If you sell, supply or transfer goods out of the UK to someone in another country you may need to charge VAT on them. Generally speaking, you can zero-rate supplies exported outside the European Union (EU), or sent to someone who's registered for VAT in another EU country, provided you follow strict rules, obtain and keep the necessary evidence, and obey all laws. This guide will tell you when you can zero-rate your goods and what evidence you need to keep.
If you send goods out of the UK there are also a number of official forms you'll need to complete. This guide will also help you find out what forms you need and how to fill them in.

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