Is VAT chargeable on an export sale?
As a rule of thumb, VAT is not charged for equipment that is invoiced to a non-UK company when it is proven that the equipment has left the country – a Bill of Lading will keep the VAT man happy. Like most government related issues there are numerous rules and regulations designed to be unwittingly broken so you had better read up by visiting http://www.businesslink.gov.uk/bdotg/action/detail?type=RESOURCES&itemId=1073790607.