Last updated: 14 October 2026
Do you charge VAT on sales of goods to EU countries?
Not usually. Goods sent from Great Britain to EU customers are exports, which are zero-rated for UK VAT as long as the goods leave the UK and you keep proof of export within 3 months. The EU customer usually pays import VAT and any duty in their own country. For low-value sales to EU consumers, you may need to register for the EU’s Import One Stop Shop (IOSS).
Business customers (B2B)
- Zero-rate the sale and keep proof of export
- The customer imports the goods and handles EU import VAT
- Agree the Incoterms, for example DAP or DDP, so it is clear who pays duty and import VAT
- If you sell DDP (delivered duty paid), you may need to register for VAT in the EU country
Consumer customers (B2C)
| Value of consignment | EU VAT position |
| €150 or less | IOSS lets you charge EU VAT at checkout and file one monthly return |
| Over €150 | The customer usually pays import VAT and duty on delivery, unless you sell DDP |
Without IOSS, your customers may face delivery charges and import VAT, which can lead to refused parcels.
Proof of export
- Commercial evidence: invoices, contracts and payment records
- Official evidence: customs export declarations or courier records showing that the goods left the UK
- Keep both for 6 years
Example
A UK craft business sells £500 of goods to a shop in Ireland. It zero-rates the sale, keeps the courier’s tracking and export entry, and enters £500 in box 6 of its VAT return. The Irish shop pays Irish import VAT and reclaims it.
Rules of origin
EU customers can import UK-made goods duty-free if they meet the trade agreement’s rules of origin, with a statement on origin on your invoice.
Northern Ireland
Northern Ireland businesses selling goods to the EU follow EU rules and treat sales as intra-EU supplies.
Mistakes with export evidence
Zero-rating exports depends on evidence. Without it, HMRC can charge you 20% VAT. Keep commercial documents such as the customs export declaration, the shipping invoice and proof of delivery, and keep them for at least 6 years. If you sell through a courier, get the export entry number. Goods must normally leave the UK within 3 months of the sale. If you sell to EU consumers through Northern Ireland, different rules apply. Check that your invoices show the customer’s EU address and, for business customers, their VAT number, because these details support the zero rate.
A further example
A UK firm exports £15,000 of goods to Germany and keeps the export declaration. The sale is zero-rated. Missing evidence after 3 months means the sale must be standard-rated.
Frequently asked questions
Do I put EU sales in box 8?
Not if you are a GB business. Box 6 only.
Can I zero-rate if the customer collects the goods?
Only with strong proof that they left the UK.
What if I sell through Amazon EU?
Marketplaces may handle VAT for low-value sales. Check your obligations in each country.
Do services follow the same rules?
No. See VAT on EU sales.
Related: buying goods from the EU.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT on exports to the EU. 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.
