In order for goods exported from the EU to be zero rated the exporter must have satisfactory proof of export and this must be obtained within the relevant time limits.

In most cases the export of goods is either direct or indirect (Notice 703, para. 2.10 and 2.11 (2014 edn)):

Direct exports: are where the transaction is under the control of the supplier. The goods are exported by the supplier himself, or by another person acting on his behalf (e.g. his agent).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.