VAT return and out of scope

Hi Could anyone please clarify the Box 6 treatment in the VAT return for the following:

Sale from UK to USA

As I understand it there are two available treatments:

1. Code the sale out of scope so it would appear nowhere on the VAT return. Company sales would then not agree to Box 6 total.

2. Code the sale zero rated (assume criteria for this are met) Sale shows in Box 6 of the VAT return. Company sales agree to Box 6.

 

Is this correct?

If you meet the criteria for zero rating, do you have a choice about which method you choose?

 

Thanks!

Comments
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Outside scope for VAT

chrisdxuk |

I don't agree with Chris

George Attazder |
George Attazder's picture

Evidence

vatconfusion |