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HMRC internal manual

VAT Single Market

Transfers of own goods: goods sent from the UK: acquisitions in the Member State of arrival

A transfer of own goods from the UK will create an acquisition in the Member State of arrival. The owner may therefore be required to register for VAT there. To find out more about this they should check with the tax authorities in the Member State concerned. Contact details are available from the website referred to at VATSM1100