We have a sale to a customer in Australia - our online system automatically processes prices including VAT (as we say we only support UK orders online), but although the customer has a UK billing address they want shipping to Australia. Normally I would expect that as it's non-EU the customer would be entitled to a VAT refund upon receipt of goods provided we directly ship it abroad... I assume it doesn't matter that they are using a UK billing address? And is the refund due upon shipping, or upon receipt of goods? I can't find answers to either of these on the VAT site so any pointers gratefully received!