These are normally zero-rated (UFS code EZS) unless they are one of the services listed below.
|Services to businesses with different rules|
Services relating to land
|Will be treated as taking place where the activity is located and, assuming in most cases the activity will take place in the UK, the normal UK VAT rules will apply - see Sales/Income in the UK.|
|Education||Should be entered on UFS as EX- Exempt irrespective of the location of your customer.|
Remember you must have the customers VAT number if you want to zero rate supplies of goods and services to the EC.