Paying UK VAT when exporting

Guidance on GOV.UK

Zero rating goods for export

If you export goods from the UK, you don’t normally need to charge VAT. You can zero rate most exports from Great Britain to outside the UK, or from Northern Ireland to outside the UK and EU.

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You can zero rate the sale if you get and keep evidence of the export, while complying with all other conditions. You must also make sure the goods are exported, and you must get the evidence within 3 months from the time of sale.

Guidance on GOV.UK

VAT on services exports

All UK VAT registered businesses must charge VAT on the goods and services they sell unless they are exempt. Depending on place of supply rules, you may be able to charge zero rate on the services you export.

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If you’re in the UK and the place of supply of your service is in the UK, you charge and account for VAT according to UK VAT rules. If you’re in the UK and the place of supply of your service is in an EU country, you do not pay UK VAT. If the place of supply of your service is not in the EU, you do not have to charge EU VAT but you should include the sale on your VAT Return.