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 and doing business abroad
Company exports to another country - commodity codes, VAT, register with HMRC, CHIEF, paying duty

Get an Economic Operator Registration and Identification (EORI) number
How to apply for an EORI number to identify yourself to customs: useful for all traders, and required by traders and any person importing and exporting from the EU

VAT: exports, dispatches and supplying goods abroad
VAT may be due if you sell, supply or transfer goods out of the UK - find out about zero-rated goods, proof to keep and forms to complete

VAT: how to work out your place of supply of services
Understand the ‘place of supply’ and which country’s VAT rules to use when supplying services abroad

VAT: how to report your EU sales
How VAT registered businesses should use the EC Sales List (ESL) and the ESL online service

VAT: EU country codes, VAT numbers and VAT in other languages
Which EU country codes, VAT numbers and foreign languages letters to use when completing an EC Sales List (ESL)

Taking a vehicle out of the UK
Taking your car out of the UK - when VAT is not payable on a car you are exporting, procedures, registration and vehicle tax

Foreign currency transactions, VAT and Tour Operators
Converting foreign currencies into sterling for VAT accounting purposes and how to use the Tour Operators' Margin Scheme

Outward Processing Relief
How EU traders can claim relief from duty on goods temporarily exported for processing or repair in a non-EU country