| From 1 Jan 2021 |
| Following the end of the Brexit Transition Period sales to customers in the EC are treated in a similar manner to those to customers in the rest of the world. Please see the Import Export Hub [1] for current information. |
These are normally zero-rated (UFS code EZS) unless they are one of the services listed below.
| Services to businesses with different rules | |
| Accommodation, Catering, Passenger transport, 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.