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HMRC internal manual

VAT Place of Supply (Goods)

Supplies on board ships, aircraft and trains: Intra-Community journeys: Supplies other than for on-board consumption

The place of supply of goods not regarded as consumed on-board is the Member State of departure. This is the Member State in which the journey commences or, in cases where there are stops beforehand outside the EC, the first stop within the EC. So, for example, the place of supply in the case of the intra-EC journeys identified at VATPOSG4130, is the first Member State mentioned. Similarly for goods sold on cross-channel ferries between France or the UK it will alternate between the UK and France depending on the direction of travel.