Overseas sales

Goods and services sold to a customer outside the EU

• Goods sold to a customer outside the EU are zero rated for VAT.
• It is necessary to have evidence that the goods have left the EU. Please contact the Tax.
• Team to discuss the specific circumstances so that advice as to the evidence required can be provided.
• Services sold to a customer outside the EU are outside the scope of VAT.

Goods and services sold to a customer in the EU

• Provided the VAT registration number of the customer is quoted on our sales invoice to the client the sale is zero rated.
• If the customer is not VAT registered or UCL do not know the registration number the sale is chargeable to VAT.

The validity of a Customer's VAT number can be checked via the EU VIES VAT number validation tool