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Value Added Tax (VAT)

 

For goods supplied to customers who are within the EU VAT area, including the United Kingdom, each item on the customer’s invoice will show the appropriate VAT status for the item from the following list:

(i)   VAT amount is calculated at the standard rate (currently 20%) or,
(ii)  VAT margin scheme - works of art: no VAT amount is shown, or
(iii) VAT is zero-rated (e.g. unframed maps): VAT is £0.00

Goods exported to customers who are outside the EU VAT area will be zero-rated for VAT.

 

(V2.1 – 12/02/16 09:55 GMT)

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