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HMRC internal manual

VAT Single Market

Transfers of own goods: goods sent to the UK

The impact on a VAT registered UK business transferring goods in the course of that business to the UK, depends on their status in the Member State of departure. If the business is registered for VAT in the Member State of departure, the transfer is liable to acquisition VAT in the UK in the normal way. However, if the business is not registered for VAT in the Member State of departure there is no liability to UK acquisition VAT.