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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'.


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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