VATNIEU3345 - Supply and acquisition: acquisition: transportation of the goods
It is immaterial who removes the goods from the member state of departure. This can be undertaken by either the vendor or the purchaser, or somebody acting on either’s behalf. Paragraph 1(2), of schedule 9ZA VATA 1994
(2) VAT charged on the acquisition of goods in Northern Ireland from a member state is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.
Consequently, a UK(XI) customer who collects goods from their supplier in an EU member state is liable to account for acquisition VAT in Northern Ireland, just as they would if the goods had been delivered by, or on behalf of, the supplier. In other words, despite collecting the goods it remains an intra-single market supply and so may be zero-rated in the member state of departure, subject to the normal rules. Without this the transaction would become a domestic supply in the member state of departure, followed by a transfer of own goods (see VATNIEU4000).