The Value Added Tax (Amendment) Regulations SU 2013/2241 give effect to EU law from 1 October 2013 by extending zero rating to “indirect” exports of goods out of the EU by businesses registered for VAT in the UK but established in another country.
HMRC guidance makes it clear that businesses may submit reclaims going back up to four years.
Zero rating has previously applied to “direct” exports (where the supplier controls the export) and “indirect” exports where the customer makes the export so long as the customer was not established in the EU or UK Vat registered. This latter condition (VAT registration) went beyond the EU provisions.
Please note that other conditions also apply in order to zero rate both direct and indirect exports. Failure to understand these conditions and collect necessary evidence can leave the business exposed to 20% VAT charges.