News

Zero-Rating your Goods

Article Date: 13 April 2012

To zero-rate goods to an EU VAT registered customer you must illustrate the following details in addition to the information normally required on a VAT invoice issued to a UK customer:

  - The letters ‘GB’ (the ‘country identifier’ for the UK) as a prefix to your registration number.

  - The VAT registration number, if any, of your customer in the other Member State, including the country identifier as a prefix.

  - A reference to explain why the supply has been zero-rated.

The most common reference is ‘zero rated intra-EC supply’, other alternative’s include ‘this is an Intra-Community supply’ and ‘Intra-Community supply subject to VAT in the country of acquisition’.

For more information of if you would like any assistance with raising documentation for European customers contact the East Lancashire International Trade Team: 01254 356400 or by emailing: international@chamberelancs.co.uk

Return to News Index

Call us now on: +44 (0)1254 356400 for more information