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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.