3. Selling overseas

As well as the general rules for distance selling, there are some extra rules for selling overseas.

Selling within the EU
You must charge VAT to EU customers if you’d do the same for customers in the UK.

If you’re selling goods to consumers and the value of the goods you sell in anyEU country is above the ‘distance selling threshold’, you must register and charge VAT in that country.

Download distance selling thresholds for each EU country (106KB).

Digital services

There are special rules on registering for VAT if you sell digital services to consumers in other EU countries.

Digital services include things like broadcasting, telecommunications services, video on demand, downloadable music, games, apps and software, ebooks and other downloadable content.

Selling outside of the EU
You must not charge VAT for customers outside of the EU. Instead, fill out a customs declaration when you ship the products.

You must keep ‘proof of export’ if you sell to customers outside of the EU. This includes:

  • the customer’s order – including their name and delivery address
  • internal correspondence
  • sales invoices
  • advice notes
  • packing lists
  • commercial transport documents
  • details of insurance or freight charges
  • bank statements
  • consignment notes

Interested in finding out more?

Get in touch with us now to find out how we can help.