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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