VATNIEU4650 - Transfers of own goods: Exceptions: Goods supplied in the course of intra-single market journeys
Under the place of supply rules, goods supplied during the course of intra-single market journeys by ship, aircraft or train are treated as being supplied in the member state of departure. Under article 4(b) of the VAT (Removal of Goods) Order 1992 (see VATNIEU4230) any subsequent movement of the goods between member states during the course of a journey is disregarded as a transfer of own goods.
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:
(b) where the supply of the goods would be treated as having been made in the departure country by virtue of the Value Added Tax (Place of Supply of Goods) Order 2004.
More information Value Added Tax (Place of Supply of Goods) Order 2004 can be found in the manual covering the place of supply of goods (VATPOSG).