VAT Export of Goods
HMRC have updated their online manuals relating to VAT and the export and dispatch of goods.
Four new pages have been added to the online manual:
– The basic conditions for zero-rating intra EU supplies;
– Details of the requirements to use a customer’s EU VAT number in order to zero-rate;
– Comment on a recent High Court decision which concerned the importance of using a
customer’s EU VAT number to ensure that zero-rating is valid;
– Details of the legal framework for zero-rating intra-commuinty supplies.
A new section on assurance procedures was also included as part of the update.