VATNIEU4630 | Transfers of own goods: Exceptions: Installed or assembled goods

Under the place of supply rules, goods that are installed or assembled by the supplier are treated as supplied in the member state of installation or assembly (Section 7(3)). For more details about this see the manual covering the place of supply of goods (VATPOSG). Removal of the components, and the like, to the member state of installation or assembly is disregarded as a movement of own goods under article 4(a) of the VAT (Removal of Goods) Order 1992.

4 Subject to article 5 below, paragraph 30(1) and (2) of Schedule 9ZB to the Act shall not apply to the following removals of goods from a member State to a place in any other member State–

(a) where the supply of the goods would be treated as having been made in a place other than the departure country by virtue of section 7(3) of, or paragraph 29 of Schedule 9ZB to, the Act

Paragraph 29 of Schedule 9ZB refers to Distance sales (VATNIEU4640)

Further information on installed and assembled goods can be found in VATNIEU5100