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HMRC internal manual

VAT Single Market

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HM Revenue & Customs
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Particular types of transaction: hire purchase, lease purchase, conditional sale and credit sale

The VAT treatment of goods dispatched to another Member State as a result of a supply involving hire purchase, lease purchase and the like, depends on whether the supply is of goods. For more information about this see the manual covering supply and consideration.

Where there is a supply of goods the normal intra-EC supply and acquisition rules apply (see VATSM3000). However, if the removal of the goods is in connection with a supply of services (for example they are being hired) the rules described at VATSM4680 may apply.