Not Subject to VAT

Not Subject to VAT

Invoicing a client in the United States (or outside the EU): neither «exempt» nor «no VAT, end of story»

October 9, 2026

You have a client in the United States, Canada or the UK and it’s time to issue the invoice. The usual doubt arrives: do I charge VAT? And the second one, the one that ends badly: what do I write where the VAT would go? Two categorical answers circulate in forums, and both are wrong. One says the transaction is «exempt». The other says that outside the EU «no VAT applies, ever».

self-employed VAT invoicing foreign clients not subject to VAT export of services Hacienda