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HMRC internal manual

VAT Single Market

Transfers of own goods: Exceptions: Goods supplied in the course of intra-EC journeys

Under the place of supply rules goods supplied during the course of intra-EC journeys by ship, aircraft or train are treated as being supplied in the Member State of departure. More information about this can be found in the manual covering the place of supply of goods (VATPOSG). Under article 4(b) of the VAT (Removal of Goods) Order 1992 (see VATSM4230) any subsequent movement of the goods between Member states during the course of a journey is disregarded as a transfer of own goods.