Calcvat

Section 4.1 of VAT Notice 703 applies as the supply is being made in the UK and is subject to VAT. If the vendor is handling the export and refunding VAT upon receipt of export documents, you don’t need to register for VAT. However, if VAT is charged and not refunded directly, you would need to register and reclaim it as input tax. Confirming the vendor’s process for handling export VAT is advisable.