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.

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

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