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Posted Wed, 06 Mar 2024 04:25:33 GMT by Shelley Dillon
Hi, I understand that goods purchased in the UK are exempt from VAT if they are exported (provided that certain condition are met). But what about services? If I buy at auction from the UK, VAT is charged on the buyer's premium (a service), not on the good themselves, which are then exported to me in Australia. Is the buyer's premium exempt from VAT for exports?
Posted Thu, 07 Mar 2024 12:08:30 GMT by HMRC Admin 5
Hi Shelley Dillon

Please see the last section of the guidance below:

Check if you can use a VAT margin scheme if you import from, or export to, countries outside the UK

Thank you

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