I hope to get some clarification on the situation below:
Company is registered in UK working as an agents in logistic industry. All company’s clients are Ukrainian registered companies. (There are no UK clients.)
Elena I think that this is nothing to do with the F6 exam but is your own personal query – but remember if a business makes taxable supplies in excess of the VAT registration limit then it will have to register for VAT, but if its only supplies are zero rated then it does not have to register, though if it did register it would be able to recover any input VAT incurred