As we enter the final weeks before Brexit, the end of the transition period for the UK’s departure from the EU is well and truly in sight. One area which businesses and their advisers should consider is that of VAT on exports to the EU from the UK.

Under current legislation, provided certain criteria are met, the supply of goods can be zero-rated when goods are transported to the EU from the UK and the UK supplier can avoid registering for VAT in the member state where the goods arrive.