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The rules concerning sales to EC countries are different depending on whether you are selling goods or services. It is important to remember that not all goods and services supplied to someone from another country qualify for zero-rating. See Appendix A for those countries which are included within the EC.

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Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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