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Supplying goods outside the UK

If you sell, supply or transfer goods out of the UK to someone in another country you may need to charge VAT on them. You can zero rate most supplies exported outside the European Union (EU), or sent to someone who’s registered for VAT in another EU country.

If you sell goods or services to someone in another EU country, who is not VAT-registered, you charge VAT in the normal way.

Sales to another country inside the EU are called ‘dispatches’ or ‘removals’. ‘Exports’ describes sales to a country outside the EU.

Exports, dispatches and supplying goods abroad

VAT on goods exported from the UK

VAT and the single market

Supplying services outside the UK

The ‘place of supply’ is the place where you make a supply and where you may be charged and pay VAT.

With services, deciding the place of supply can be complicated. There are various rules that apply, depending on:
  • whether you’ve more than 1 business location,
  • the kind of service you give,
  • the place where your business or your business customer ‘belongs’,
  • whether or not your customer is ‘in business’ and
  • where the service is performed.

How to work out your place of supply of services

VAT place of supply of services