Sales to customers outside the UK

The rules concerning sales to countries outside the EC are different depending on whether you are selling goods or services, and whether the recipient is in business or not.

Please see the Import Export Hub for current information.

If you export goods to a customer outside the EC, your supply is zero-rated as long as you obtain a proof of export. This can be a certificate of posting, air waybill etc. When raising an invoice on UFS please use the VAT code 'RG - Goods to ROW'

The rules for selling services to businesses outside of the EC are exactly the same as the rules for selling services to businesses in the EC laid out above except for the hire of goods, where if the items are hired for use in the UK they will be subject to UK VAT rules.

For non-EC business, there is no requirement to provide the buyer's VAT number. When raising an invoice on CUFS please use the VAT rate 'RS - Services to ROW'.

Where services are supplied to individuals outside the EC the following type of sales will be zero-rated, and the VAT code 'RS - Services to ROW' should be used when raising an invoice on UFS.

  • Transfers and assignments of copyrights, patents, licences, trademarks and similar rights
  • Advertising
  • Consultancy
  • Hire of goods where they are used and enjoyed outside the EC

All other sales of services to non-EC individuals will be treated as if they were supplied in the UK, and the normal UK VAT rules will apply.