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HMRC internal manual

VAT Single Market

HM Revenue & Customs
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Transfers of own goods: goods sent from the UK: introduction

For the reasons explained at VATSM4100, goods that form part of the assets of a UK business, which are transferred to another Member State, are subject to the normal intra-EC 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.