Zero-rating of goods and services for certain accountable persons

Certain accountable persons primarily engaged in making:

  • intra-Community supplies of goods
  • exports of goods
  • or
  • supplies of certain contract work

may receive certain goods and services from suppliers at the zero rate of Value-Added Tax (VAT).

Such qualifying persons can acquire goods and services, including acquisitions from European Union (EU) Member States and imports, free of VAT.

Further guidance contains more detailed information on zero-rating of goods and services.