Reply To: VAT EU Member States non NI

Trevor S

Exports are zero rated, so should be reflected in box 6.  See section 3.7 of notice 700/12:

Supplies to the EU from NI are shown as a separate bullet point on section 3.7 because they’re not technically “exports”, they’re called “dispatched” instead – see sections 2.9-2.10 of the same notice.