VATNIEU4310 - Goods sent from Northern Ireland: introduction
For the reasons explained at VATNIEU4100, goods that form part of the assets of a UK business, which are transferred from Northern Ireland to an EU member state, are subject to the normal intra-single market supply and acquisition rules. This can apply where, say, goods are taken to be sold at a trade exhibition or they are transferred for use at a branch in the member state concerned.