Last updated: 14 October 2026
How do you record EU sales on a UK VAT return?
Since Brexit, sales of goods from Great Britain to the EU are treated as exports. Include the net value in box 6 (total sales) only, not in box 8. You zero-rate them if you hold proof of export. Services sold to EU businesses are usually outside the scope of UK VAT and also go in box 6 only. Boxes 8 and 9 are now only used by Northern Ireland businesses for goods moving to and from the EU.
Goods: GB to the EU
- Zero-rate the sale if the goods leave the UK and you keep commercial and official evidence of export within 3 months
- Report the net value in box 6
- The EU customer pays import VAT and duty in their country
- For sales to EU consumers, the EU’s Import One Stop Shop (IOSS) can be used for consignments worth €150 or less
Services to the EU
| Customer | Usual place of supply | UK VAT |
| EU business (B2B) | Customer’s country | None. Outside the scope, box 6 only |
| EU consumer (B2C), general services | UK | 20% |
| EU consumer, digital services | Consumer’s country | None in the UK; use the EU’s non-Union OSS or register locally |
Northern Ireland
Businesses moving goods from Northern Ireland to the EU follow EU rules. They use the XI prefix, boxes 8 and 9 and EC Sales Lists for goods. Get specialist advice if you trade under the Windsor Framework.
Example
A UK company sells £20,000 of machinery to a German company and £5,000 of consultancy to a French business.
- Box 1: £0 VAT on these sales
- Box 6: £25,000
- Boxes 8 and 9: nothing
- Keep export evidence for the machinery and evidence that the French customer is a business, such as its VAT number
Common mistakes
- Still filling in boxes 8 and 9 for GB sales
- Zero-rating goods without export evidence
- Charging UK VAT on B2B services to EU customers
- Forgetting EU VAT on digital services sold to consumers
Common mistakes on EU sales
UK businesses often charge 0% on sales to EU consumers without checking whether they need to register for VAT in the EU country, or use the One Stop Shop. For digital services and distance sales of goods into the EU, the rules of the customer’s country apply. Check before you start selling to EU consumers, and keep proof of where each customer is based.
A further example
A UK seller of e-books sells £20,000 a year to French consumers. French VAT applies, and the seller accounts for it through the EU’s non-Union One Stop Shop. Sales to EU business customers are usually zero-rated for goods, if you keep proof of export, and outside the scope of UK VAT for most services.
Frequently asked questions
Do I still need to file EC Sales Lists?
Not for GB businesses. Northern Ireland businesses still file them for goods.
Do I need an EORI number to export?
Yes, a GB EORI number.
What if my courier lost the export proof?
Without evidence, you must charge UK VAT. Ask the courier for a replacement.
How do I treat EU purchases?
See buying goods from the EU and services from abroad.
Related: VAT on sales of goods to EU countries.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT on EU sales. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
