As far as I am aware, this is shown as T0 if you are using Sage. So the net appears on your VAT return, but no VAT is declared.
I use T0 for zero and exempt, and T2 for non vat reg suppliers, but others do things differently. I post EU sales to sales code 4001 and Non EU sales to sales code 4002, so that they are easily identifiable at a later date.
If you posted as outside the scope of vat (T9), the net sales would not appear on your VAT return, and this is not correct.
If I have misunderstood and you are simply wondering if non EU sales are known as "outside the scope of VAT" then I believe you are correct - see HMRC guidance:
Goods and services outside the scope of VAT
Some goods and services aren't covered by the UK VAT system at all - they're outside the scope of VAT.
You don't charge VAT on goods or services that are outside the scope of VAT. If you buy anything that's outside the scope of UK VAT, you won't be charged UK VAT so you can't claim it back. Goods and services that are outside the scope of UK VAT includes anything you: sell (or otherwise supply) when you're not registered for VAT - and you don't need to be registered buy or sell outside the European Union (EU) sell (or otherwise supply) but not as part of your business - for example, if you occasionally receive income from sources such as leisure activities or hobbies buy and sell for your own personal use, such as a hobby Other goods and services outside the scope of VAT include: donations to charity freely given by a business where the giver does not receive anything in return statutory fees and services, eg MOT testing, congestion charge tolls for bridges, tunnels and roads operated by public authorities low cost welfare services provided by charities Goods or services you supply within the EU may be inside or outside the scope of UK VAT, depending on the particular transaction.
I'm using SAP (the baby one) where I work, so if we post it as outside the scope the net amounts appear in the box 6 of the vat return for total sales and other outputs. The only other option is to class it as an exempt supply which is what it is not, so I think outside the scope is suitable ;)
Thanks for your comments :)
