AITI Chartered Tax Adviser

What is subject to VAT at 0%?

The goods and services chargeable to VAT at 0% are:
Intra-Community transactions
Services relating to vessels and aircraft
Transactions treated as exports
Services by intermediaries
International trade etc
Food and drink
Certain printed matter
Children’s clothing and footwear
Medicine, medical equipment and appliances
Fertilisers, feeding stuffs, certain seeds etc
Other zero-rated goods and services