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BFPO Addresses - VAT Free Conditions
Zero-rated purchase or VAT Free shipping is available to BFPO addresses which are outside of the EC, as defined by HM Revenue & Customs.
Their current list shows the following BFPO addresses eligible for VAT free status: 1, 2, 3, 4, 5, 7, 9, 10, 11, 12, 14, 50, 52, 53, 57, 58, 59, 543, 544, 545, 547, 567, 599, 605, 620, 650, 655 and 677.
Note - supplies to service personnel based within the EC may be eligible for zero-rating under Article 151 Principal VAT Directive 2006/112/EC (formerly Article 15(10) of the EC Sixth VAT Directive). For further information please contact HMRC or see www.hmrc.gov.uk (ref VEXP50600) and www.bfpo.org.uk
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