Exporting goods ― agents and auctioneers

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note covers the VAT treatment of exports undertaken by agents and auctioneers. This note should be read in conjunction with the Exporting goods ― overview and Exporting goods ― proof of export guidance notes.

See the Supply and consideration ― agents, agency and principals guidance note for more information about agency in general.

See De Voil Indirect tax Service V4.301 for more information on exporting goods.

Auctioneers

If a person is selling goods at an auction and those goods will be exported, the VAT treatment of the sale will depend upon whether the auctioneer will be acting in their own name (ie as an undisclosed agent) or as a disclosed agent, and whether the purchaser knows that they are buying the goods from a UK seller. The UK seller needs to know what the arrangements will be from a VAT perspective as this will determine whether VAT needs to be accounted for on the goods sold at the auction where they are subsequently exported to an overseas destination.

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