Goods exported outside the EU

VAT on dispatches and exports

Goods dispatched from the UK to other European Union (EU) countries, or exported outside the EU, are usually zero-rated. If they are, you must still enter details of the goods on your VAT return. If you export to countries outside the EU, check with the HMRC VAT Helpline on Tel 0845 010 9000 to confirm that your goods are zero-rated for VAT.

You must keep documents to prove that the goods have left the EU or have been dispatched to another EU country. Documents must identify:

you as the exporter
the customer
the goods and their value
the export destination
the mode of transport and route

Source: http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1078157464&type=RESOURCES