Export of goods outside EU — 0% VAT rate

Goods export at 0% VAT — conditions, documents (IE-599), deadlines and consequences of missing documentation.

Selling goods outside the EU benefits from 0% VAT, but only with documentation. No document = national rate.

0% — conditions

Direct export (seller arranges) or indirect (non-EU buyer). Required: customs IE-599 confirming export or equivalent electronic document within 2 months.

No document in time

If IE-599 doesn't arrive in 2 months — apply national rate in current return. After receiving — correction in minus.

Indirect export

Indirect export (buyer arranges transport) requires additional confirmation of exporter identity in customs document. Otherwise treated as domestic supply.

Export outside EU is 0% — with document discipline. Danexis tracks IE-599 and deadlines.