Exported goods supplied to British forces personnel based outside the VAT territory of the EC may be eligible for zero-rating VAT, provided that the supplier holds
- a written order from the member of the forces confirming that they are based outside the EC, or
- sufficient information confirming that the BFPO number is outside the VAT territory of the EC. Click here for a list of BFPO numbers and locations.
- evidence of delivery to the BFPO depot in the UK.
Amazon.co.uk are a good example of a supplier that refunds VAT.
For more information, visit the HM Revenue and Customs website here.