VAT return and out of scope | AccountingWEB

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?



There are 3 comments. Login or register to view them.

Outside scope for VAT

chrisdxuk |

I don't agree with Chris

George Attazder |
George Attazder's picture


vatconfusion |