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How to Record EU sales? Completing VAT Returns

Selling goods outside of the UK

GOODS Dispatched TO AN EU COUNTRY TO A VAT REGISTERED CUSTOMER:

• This is known as a dispatch
• Zero rate VAT
• State on the invoice the customer's VAT number
• VAT return: involve the net value in box 6 and 8
• Involve in an EC Sales List

GOODS Dispatched TO AN EU COUNTRY TO A NON-VAT REGISTERED CUSTOMER:

• Treat as UK sale with VAT as normal
• Do not involve in an EC Sales List

Goods sent to a country outside of the EU (all types of customer):
• this is known as an export
• Zero rate VAT
• VAT return: involve the net value in box 6