VAT is a tax on goods used in the UK and EU, so if goods are exported outside the UK and EU, you do not charge VAT. You can zero rate the sale, as long as you get and keep evidence of the export, and comply with all other laws. You must also make sure the goods are exported, and you must get the evidence within 3 months from the time of sale. This can be longer for goods that need processing before export and for thoroughbred racehorses.
The time of sale is the earlier of the day you:
- send the goods to your customer
- get full payment for them
You must not zero rate sales if your customer asks you to deliver them to a UK.
Post Brexit – nothing changes for the next 12 months and then a review of the rules will be made.