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HMRC internal manual

VAT Single Market

Transfers of own goods: Exceptions: Installed or assembled goods

Under the place of supply rules goods that are installed or assembled by the supplier are treated as supplied in the Member State of installation or assembly. For more details about this see the manual covering the place of supply of goods (VATPOSG). Removal of the components, and the like, to the Member State of installation or assembly is disregarded as a movement of own goods under article 4(a) of the VAT (Removal of Goods) Order 1992 (see VATSM4230).