My client has started an export business to a country outside UK and EU. The company is VAT registered. Overseas Customers place Orders for UK products through an online platform. Customers would identify what they want say from M&S, Amazon etc. My client would buy these goods and export them to his customers. Because these customers are based outside UK and EU (until Jan 2021), my client does not charge them VAT.
How would my client claim output VAT?
If the supply of goods were to a single customer would this affect VAT refunds?