Zero-rate VAT for exports to places outside EU

Changes to rules for zero-rating supplies of goods for indirect export outside the European Union

HMRC has published Revenue & Customs Brief 26/13: Changes to rules for zero-rating supplies of goods for indirect export outside the European Union to provide “information on changes to certain rules for zero-rating supplies of goods for export outside the European Union (EU) that take effect from 1 October 2013”.

The change is to correct an error in UK legislation because it fails to correctly reflect the conditions set out in the EU legislation. As a result a UK taxpayer can rely on the EU legislation that, until 1 October 2013, is more generous than the UK legislation.

Claims for overpaid VAT

The Revenue & Customs Brief suggests that claims, under VATA 1994 s80, will be entertained for past supplies that fit within the new rules subject to the usual caveats about the four year cap, unjust enrichment and the need to hold evidence of export.

Want help with deciding how this change impacts your business? Or whether it is worth making a claim for past supplies? Get in touch either by e-mail or phone 01293 734545

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