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.
