Export of goods from Great Britain (UK VAT)
A supply of goods exported from Great Britain to a destination outside the UK may be zero-rated for UK VAT where the goods are exported and satisfactory evidence is obtained and retained within the applicable time limit, subject to the other conditions. The normal period is three months from the time of supply, with specified exceptions. Goods sent from Northern Ireland and movements involving the EU need their own rules; the overseas residence of the buyer alone does not establish an export.
Worked example
A VAT-registered manufacturer in England sells goods for £8,000 and sends them directly to a customer in Canada. The goods leave Great Britain and acceptable evidence is retained within the applicable period. Assuming all conditions are met, the sale is zero-rated and output VAT on that supply is £0.
Common mistake
Zero-rating solely because the customer is overseas even though the goods are delivered to a UK address, or failing to retain the necessary export evidence.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | TX (UK) | Direct | June 2026–June 2027 |