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.