VAT Notice 741A (https://www.gov.uk/government/publications/vat-notice-741a-place-of-supply-of-services/vat-notice-741a-place-of-supply-of-services https://www.

VAT Notice 741A (https://www.gov.uk/government/publications/vat-notice-741a-place-of-supply-of-services/vat-notice-741a-place-of-supply-of-services https://www.gov.uk/government/publications/vat-notice-741a-p...) suggests such transactions, assuming they are B2B, are outside the scope of VAT - since the place of supply is outside the EC. Items outside the scope of VAT do not count towards your flat rate turnover (https://www.gov.uk/government/publications/vat-notice-733-flat-rate-scheme-for-small-businesses/vat-notice-733-flat-rate-scheme-for-small-businesses#determining-your-flat-rate-turnover https://www.gov.uk/government/publications/vat-notice-733-fl...). At least, that would be my excuse ;) Perhaps I need to add that this is not professional advice?