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Posted Tue, 07 Nov 2023 16:10:01 GMT by
Flat rate sales - should FRS% be applied to sales to EU or not?
Posted Wed, 08 Nov 2023 11:06:19 GMT by HMRC Admin 21 Response
Hi BB71
It depends on the nature of the supplies.
If you are exporting goods then this will form part of your Flat Rate turnover.
If you provide services to the EU which are Outside the Scope Of VAT then this will not form part of the Flt Rate turnover.
Please see the guidance below:
6. Determining your flat rate turnover
Thank you.

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