The legislation allowing this has been laid today and is available here.
This will bring the VAT treatment of such supplies to EU customers into line with the treatment that applies to supplies made to customers in the rest of the world. It will also ensure that UK companies compete for business in the EU on an even footing with companies in other non-EU countries.
This legislation provides for a situation where the UK withdraws from the EU without a deal. If a deal is agreed, the legislation will not be enacted and the current VAT treatment will continue throughout the implementation period set out in the Withdrawal Agreement.