Exporting goods and services and VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Exporting goods from the UK: step by step
How to move goods from the UK to international destinations, including the EU

Get an Economic Operator Registration and Identification (EORI) number
Apply to get an EORI number to move goods between Great Britain, Northern Ireland or the Isle of Man, and other countries

VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725)
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states

Good exported from the UK from 1 January 2021 (VAT Notice 703)
How and when you can apply zero-rated VAT to exported goods including supplies from NI exported out of the UK to non-EU destinations

Exports, sending goods abroad and charging VAT
Find out if VAT is due when you sell, send or transfer goods from Great Britain to outside the EU or from Northern Ireland outside the UK and EU

Work out your place of supply of services for VAT rules
Find out which country's VAT rules to use when supplying services abroad

How to report EU sales made on or before 31 December 2020 for VAT
Find out how to report supplies of goods and services to VAT-registered customers in an EU country using an EC Sales List

EU country codes, VAT numbers and enquiry letters for EC Sales Lists
Use these EU country code, VAT numbers and foreign language letters to complete an EC Sales List (ESL)

Transactions in foreign currencies and VAT
How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT

Apply to pay less duty on goods you export to process or repair
When you export goods outside the UK for processing or repair and then re-import them, you can use Outward Processing to reduce your duty payments