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HMRC internal manual

VAT Single Market

HM Revenue & Customs
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Transfers of own goods: Exceptions: Distance sales

Under the distance selling arrangements the place of supply can move to the customer’s Member State (see VATSM3700). Where this is the case, removal of the goods to the Member State in which the supply takes place is excluded as a transfer of own goods by article 4(a) of the VAT (Removal of Goods) Order 1992 (see VATSM4230).