Is it a sale of goods or services? Goods Is the sale of goods to the UK or abroad (outside the UK)? UK (including Northern Ireland) Is the sale for reverse charge applied to mobile phones and computer chips? Yes No Is VAT charged on the goods? Yes No Are the goods classed as zero rated or exempt? Zero rated Exempt Abroad (outside the UK) Is the transaction covered by the Northern Ireland protocol? Yes Has the EC customer provided their EC VAT registration number? Yes No No Do you have proof of exportation? i.e do you meet the criteria for zero rating the sale? Yes No Services Is the sale of services to the UK or abroad (outside the UK)? UK (including Northern Ireland) Abroad (outside the UK)
Africa
Asia
Australia
Canada
France
Ireland
Kenya
Nigeria
Portugal
South Africa
Spain
United Arab Emirates
United States
Germany