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Official guidance

VAT Single Market

VATSM4600 · Transfers of own goods: Exceptions

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VATSM4610 · Background
VATSM4620 · Delivery and transport via another Member State
VATSM4630 · Installed or assembled goods
VATSM4640 · Distance sales
VATSM4650 · Goods supplied in the course of intra-EC journeys
VATSM4660 · Normal intra-EC supplies
VATSM4670 · Services applied to goods
VATSM4680 · Temporary movements of goods between Member States
VATSM4690 · Gas and electricity

Transfers of own goods: Exceptions: Contents
Transfers of own goods: Exceptions: Background

VATSM4610 | Transfers of own goods: Exceptions: Background

From HM Revenue & Customs · VAT Single Market

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