HMRC internal manual

VAT Single Market

VATSM6410 - Particular types of transaction: goods subject to excise duty: introduction

The VAT treatment of intra-EC supplies of excise goods varies depending on the circumstances. These can be summarised as follows.

Where the supplier arranges the transport

Customer’s status Where taxed
VAT registered. In the Member State of arrival as an acquisition by the customer.
Non-taxable person (for example a fully exempt business). In the Member State of arrival as a distance sale by the supplier (see VATSM3700).
Private individual acting as such. In the Member State of arrival as a distance sale by the supplier (see VATSM3700).

Where the customer arranges the transport

Customer’s status Where taxed
VAT registered. In the Member State of arrival as an acquisition by the customer.
Non-taxable person (for example a fully exempt business). In the Member State of arrival as an acquisition by the customer (see VATSM6420 and VATSM6430)
Private individual acting as such. As a domestic supply in the Member State of departure.