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Reporting Foreign VAT Sales on UK VAT Return

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Hi All,

I'm a UK business registered in the UK for VAT. I sell online and export to consumers around the world. I've recently registered for the Norwegian VOEC scheme, where I collect Norwegian VAT from any sales to Norway, and pay this to the Norwegian Tax Authority on a quarterly basis. I will also be registering for IOSS as soon as possible.

What I would like to know is, do the sales that include Norwegian VAT need to be entered on my UK VAT return to HMRC? Obviously I know that the 25% Norwegian VAT isn't reported to HMRC, but are these sales still considered 'Zero Rated' sales under HMRC rules, and therefore need to be included in Box 6? Or are they essentially ignored for UK VAT purposes?

I've searched high and low on Google for any answers (also can't find anything relating to IOSS in this regard either). Many thanks in advance!

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By rmillaree
17th Sep 2021 10:50

The default is that exports of goods are zero rated
If you sell, send or transfer goods out of the UK you do not normally need to charge VAT on them. You can zero rate most exports from:

Great Britain to any destination outside the UK
Northern Ireland to a destination outside the UK and EU

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