Is the transaction for goods, services or an asset?
Goods Services Asset Is the sale for a transaction under CIS Domestic Reverse Charge?
Yes No Back Is VAT charged on the transaction?
Yes No Back Is the transaction covered by the Northern Ireland protocol?
Yes No Back Has the EC customer provided their EC VAT registration number?
Yes No Back Do you have proof of exportation? i.e. do you meet the criteria for zero rating the sale?
Yes No Back Is the sale for a transaction under CIS Domestic Reverse Charge?
Yes No Back Is VAT charged on the transaction?
Yes No Back Is VAT charged on the transaction?
Yes No Back Do you use a flat rate VAT scheme?
Yes No Back Do you use a flat rate VAT scheme?
Yes No Back 
NOTE: If your query is not covered above, we recommend you check with HMRC which VAT Return boxes your transaction needs to appear in, then refer to our