NO VAT vs 0%, what rate to apply when supplying services from UK to EU after brexit?

svet_lana

Does anyone know if there is any government guidance that clearly states what VAT rate should be used when selling services from the UK to the EU (B2B)? According to Accounting for VAT on services between the UK and EU member states from 1 January 2021 policy paper, services supplied from the UK that come under use and enjoyment rules are treated the same as services supplied to the rest of the world, that is, outside the scope of UK VAT. Before, I used to apply NO VAT rate for the services supplied outside the EU which was outside the scope of VAT. Therefore, I assumed that I can also use NO VAT rate for services supplied to the EU as they became outside the scope of VAT. But I could not find any official guidance confirming that. I just found unofficial information about applying zero rate. Could anyone tell me the official sources where it is said about 0% VAT? Thank you.