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HMRC internal manual

VAT Single Market

Transfers of own goods: Exceptions: Normal intra-EC supplies

Under the normal rules a UK intra-EC supplier of goods who undertakes delivery to the customer in another Member State, or a customer who travels to the UK to collect them, could be said to be undertaking a movement of own goods. This is therefore disregarded under Article 4(c) of the VAT (Removal of Goods) Order 1992 (see VATSM4230) provided the supply in question is zero-rated.