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Posted Mon, 01 Jul 2024 12:10:46 GMT by Chris Dunn
Company A, based in UK, purchases goods from Company B, also UK based, specifying delivery to an end customer in Angola. Company B purchases the goods in the EU and has them shipped directly to the end customer in Angola. Invoice Chain and product flow: EU supplier invoices Company B Company B invoices Company A Company A invoices end customer in Angola. Goods flow direct from EU supplier to end customer in Angola. Are these transactions zero rated for UK VAT? Thanks for any help.
Posted Thu, 04 Jul 2024 08:39:03 GMT by HMRC Admin 20 Response
Hi,
If the goods never enter the UK they would be outside the scope of UK VAT but they may be liable to taxes in the country of import and export
you would need to check with those countries tax authority
Thank you.

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