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VT Transaction+

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Sale of goods to non-EU countries

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The information on this page is for general guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. For details of your obligations on sales of goods abroad, please refer to HMRC guidance.

Sales of goods to non-EU countries

These are classed as exports for VAT purposes and are generally zero-rated for VAT subject to certain conditions.

From 1 January 2021, sales of goods to EU countries from businesses in GB (Great Britain, i.e. United Kingdom excluding Northern Ireland) will also be classed as exports. Therefore sales of goods from GB businesses to EU countries and non-EU countries and will be accounted for in the same way.

The procedure for accounting for exports to non-EU countries in VT Transaction+ is the same as described in Sale of goods to the EU (from GB only), albeit replacing references to EU with non-EU.