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Posted Wed, 21 Aug 2024 10:13:12 GMT by nmead
Hello, We have a customer in Ukraine and they have asked us to deliver directly to their courier in the UK, It is my understanding that if we are delivering in the UK then we must charge VAT on the invoice?
Posted Wed, 21 Aug 2024 15:34:26 GMT by HMRC Admin 25 Response
Hi nmead,
If the export is being arranged by the overseas customer then it can still be a zero rated indirect export so long as the conditions are met below, specifically section 3.4:
3. Conditions and time limits for zero rating
Thank you. 

 

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