For businesses that are planning to zero-rate exports of goods, take note that you must fulfil both criteria below:

  • At the point of supply, be certain that the goods supplied will be or have been exported, and
  • Ensure you have the required documents to support zero-rating the supply.  The GST: Guide on Exports lists the relevant documents to be maintained for various scenarios.

Below are some common errors to avoid when zero-rating the export of goods.