Prior to any sale being made, institutions must establish whether VAT needs to be charged for the supply of good or service to this specific customer.

To ensure the correct tax treatment is used for a sale, the following information must be ascertained.

• What is the item being sold?
• What is the association to the University’s core business? (Refer to Considerations Before External Sales are Made [1])
• What is the status of the of external customer:
• Is the customer located outside the UK?
• Are they a registered charity?
• Is the customer VAT registered and if so, what is their VAT number?
• Has the customer provided a VAT exemption/relief form for this sale?
• What is the delivery address for the goods or services?

 If in doubt of the correct VAT treatment, the Tax Team [3] will be able to assist with specific queries. For sales outside the UK, refer to the Import/Export Hub [4] for the latest information.

Latest version 16 April 2024