## Zoho Billing - Product, solutions, integrations, support, and resources Index

Access the complete documentation index at:
https://www.zoho.com/uk/billing/llms.txt

Use this file to discover all available documentation pages before proceeding.

# VAT Terms

**HMRC:** Her Majesty’s Revenue and Customs

**Sales to Countries Outside UK:**

*   **Dispatch:** Selling items from UK to countries under the European Union. Generally, Sales under the European Union with VAT registered customers is given a Zero rated VAT. But you can only zero rate when the conditions provided by HMRC are met. [Click Here](http://www.hmrc.gov.uk/vat/managing/international/exports/goods.htm#1) to view the conditions.
*   **Export:** Selling items from UK to countries outside the European Union. Sales is outside the scope of UK VAT, therefore no VAT for this transaction.

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[Back to VAT Overview](/uk/billing/help/vat/)