This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet


Joined:Wed Aug 06, 2008 4:05 pm

Postby LEE1981 » Wed Apr 21, 2021 11:53 am


I work for a company who has a customer in Malta who requires some doors to be constructed for a client of theirs.

1. We will issue a proforma invoice to the Customer in Malta, (zero rated), for the doors.
2. Upon receipt of payment we will issue a zero-rated receipted invoice.
3. We will consult with a UK joinery company to construct the doors and they shall dispatch to the customer in Malta.
4. The joinery company will invoice us for manufacturing costs etc.

Am I correct in that this transaction will be zero rated and are there any other implications in the details above which I haven't thought of?
As the manufacturer is shipping the goods to Malta I presume they will deal with the export paperwork etc.

Thanks in advance

Joined:Wed Aug 06, 2008 4:01 pm


Postby robbob » Wed Apr 21, 2021 1:04 pm

Seems fine in principle.

The main thing you need on your file is the evidence the goods have left the country , so ensure if you leave export to third party that you get that evidence. There are documented timescales in that regard- ie you can zero rate in advance but that starts the clock ticking ref getting the evidence to confirm zero rating is correct.

ref presuming manufacturer is dealing with export paperwork - i wouldnt presume anything in that regard.

Joined:Wed Aug 06, 2008 4:05 pm


Postby LEE1981 » Wed Apr 21, 2021 1:42 pm

Thanks for the reply.

You are correct, should never presume!

I have asked the question and will issue a zero rated invoice initially. I believe the timeframe for obtaining evidence is 3-6 months but either way the lead time on the door construction is 6-8 weeks so should have ample time.

Return to “VAT & Excise Duties”