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.