The VAT treatment of exports and imports of goods and services can be complex, particularly since the UK left the EU. Getting it right is essential for businesses trading internationally, both to stay compliant and to avoid unnecessary costs.
Exporting Goods
Exports of goods from the UK are generally zero-rated for VAT, provided you hold the right evidence of export. This means you do not charge VAT but can still recover input VAT, so keeping proper documentation is essential to support zero-rating.
Importing Goods
On imports, VAT is normally due at the border, though postponed VAT accounting allows many businesses to account for import VAT on their VAT return instead of paying it upfront, easing cash flow.
Services Across Borders
For exports and imports of services, the place of supply rules determine where VAT is due. These rules can be intricate, and the reverse charge often applies to cross-border services.
How TaxDigit Can Help
Our Guildford-based team helps businesses handle the VAT on exports and imports correctly. Contact us to keep your international trade compliant.
Exports and Imports: UK-Wide VAT Support
The VAT treatment of exports and imports of goods and services affects businesses trading right across the United Kingdom, not just near our Guildford head office. TaxDigit helps UK businesses get cross-border VAT right, especially since the UK left the EU.
Our chartered certified accountants advise on zero-rating exports, import VAT, postponed VAT accounting and the place-of-supply rules for services. We support clients UK-wide, both remotely and from our Guildford office.
International trade adds several moving parts to your VAT return that domestic-only businesses never see. Evidence of export, EORI numbers, customs declarations and the correct place-of-supply treatment for services all need to line up. We help you build a reliable process so each import and export is recorded correctly the first time, reducing the risk of penalties or blocked input VAT.
How we help with exports and imports
- Confirming when exports of goods can be zero-rated and what evidence is needed
- Applying postponed VAT accounting on imports to protect cash flow
- Determining the place of supply for cross-border services
- Reviewing customs and EORI requirements alongside VAT
- Completing VAT returns correctly for international trade
HMRC’s step-by-step guide to importing is here: HMRC guide to importing goods into the UK.
Frequently Asked Questions
Do I charge VAT on exports?
Exports of goods can often be zero-rated for VAT if you hold valid evidence of export, but the rules for services depend on the place-of-supply position.
How is import VAT handled?
Many businesses use postponed VAT accounting, which lets you account for import VAT on your VAT return rather than paying it at the border.
Can TaxDigit help if I am not based in Guildford?
Yes. We advise on VAT for exports and imports for clients UK-wide, remotely and from our Guildford office.