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This section covers supplies to

• diplomatic Missions
• international organisations
• NATO Forces based in other Member States, and
• British forces based in the Sovereign Base Area (SBA) of Cyprus.

A VAT registered supplier may zero-rate supplies of goods, (other than new means of transport), or services made to an entitled person or entitled bodies resident or situated in other EC countries provided

• the goods or services are for either the official use of the entitled mission or for the personal use of the entitled person
• the supplier obtains from the customer a certificate of exemption from VAT under Article 151 of the Principal VAT Directive
• in the case of goods, they are removed directly to the Mission premises in another Member State, and
• the supplier obtains and keeps proof of removal (that is commercial proof of export or removal normally acceptable for VAT zero-rating purposes) within three months of the time of supply.

If these conditions are not met the supply must be treated as though the goods have been dispatched to a private individual in the EC and VAT charged where appropriate.

»Ê¹ÚÌåÓýapp conditions relating to supplies of goods and services to British Forces based in the SBA of Cyprus can be found in Notice 725 (»Ê¹ÚÌåÓýapp Single Market).