VAT is a tax on goods used in the EU, so if goods are exported outside the EU, VAT isn’t charged.
You can zero-rate the sale, provided you get and keep evidence of the export, and comply with all other laws. You must also make sure the goods are exported, and you must get the evidence, within three months from the time of sale.
The time of sale is the earlier of:
- the day you send the goods to your customer
- the day you receive full payment for them
You cannot zero-rate sales if your customer asks for them to be delivered to a UK address.
Related: Vat on Exports to EU Countries