VATNIEU4660 - Transfers of own goods: Exceptions: Normal intra single market supplies
Under the normal rules, a UK intra-single market supplier of goods who undertakes delivery to the customer in an EU member state, or a customer who travels to Northern Ireland to collect them, is deemed to be said to be undertaking a movement of own goods. This is therefore disregarded under Article 4(c) of the VAT (Removal of Goods) Order 1992 provided the supply in question is zero-rated.
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–
(c)where the goods have been removed by or under the directions of the owner for the purpose of–
(i) his delivering them to a person to whom he is supplying those goods; or
(ii) his taking possession of them from a person who is supplying those goods to him,
and that supply is or will be zero-rated by virtue of section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA to, the Act.