VATNIEU4640 | Transfers of own goods: Exceptions: Distance sales

Under the distance selling arrangements the place of supply can move to the customer’s member state (see VATNIEU3700). Where this is the case, removal of the goods to the member state in which the supply takes place is excluded as a transfer of own goods by 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

Section 7(3) refers to Installed or assembled goods (VATNIEU4630)