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VAT on outside EU dispatch

We sale products manufactured in the UK, EU and outside the EU, to companies all over the world.  Recently we have sold products manufactured in the US to a consignee also in the US.  In this case the the buyer is a UK based company.

Although the customer is based in the UK, as the sales items have never entered the UK am I right in not applying VAT on the sales invoice?  The items would normally be charged VAT in the UK.

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25th Jan 2013 10:26

You are correct - Place of supply US, therefore Outside Scope of UK VAT

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