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?
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.