VAT EU Member States non NI

[EVANST]

I understand that sales of service B2B should be included in Box 6 on the VAT return – I assume they are classed as zero rated sales
I am not clear about the treatment of sales of goods direct to EU customers (not through NI), are these outside the scope of VAT and therefore not included in return?

[Trevor S]

Exports are zero rated, so should be reflected in box 6.  See section 3.7 of notice 700/12: https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012#section3

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.

[Author]

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