Overseas sales

For guidance on VAT in relation to overseas sales, ie to a customer outside the UK.

Goods and services sold to a customer outside the EU

• Goods sold to a customer outside the UK are zero rated for VAT.
• It is necessary to have evidence that the goods have left the UK. Please contact the Tax Team to discuss the specific circumstances so that advice as to the evidence required can be provided.
• Services sold to a customer outside the UK are outside the scope of UK VAT, however there may be a requirement to register in that country. Please contact the Tax team for further information.