VATSM4640 - Transfers of own goods: Exceptions: Distance sales

Under the distance selling arrangements the place of supply can move to the customer바카라 사이트™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).