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From 1 January 2021, the physical removal of goods from Great Britain to a place outside the UK will normally be treated as an export for VAT purposes. This guidance note provides details on what requirements need to be satisfied in order for that export to be zero-rated.

This note does not cover movements of goods which involve Northern Ireland. For Northern Ireland, see the Northern Ireland ― overview guidance note.

For information about the VAT rules in each EU country, please refer to the VAT in the EU guidance note.

For in-depth discussion of the legislation and case law in this area, see De Voil Indirect Tax Service V4.313.