Ask an expert: VAT and intra-EU dispatches

Question

My UK company (E) has over a period of time supplied goods to a US company (US) which it has shipped directly to US's customer in France (F). While E is VAT registered in the UK and so is US US is not VAT registered elsewhere in the EU. F is registered for VAT in France but not elsewhere in the EU.

E did not charge any VAT on these sales on the assumption that they were intra-EU ‘dispatches’ and therefore zero-rated. However I now understand this was incorrect. How can the position be rectified? 

Answer

I must start the answer by confessing that...