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.