Schedule 9ZB, Part 5, paragraph 29(2)

Goods whose place of supply is not determined under sub-paragraph (1) or subsection (2) or (3) of section 7 and which do not consist in a new means of transport are treated as supplied outside the United Kingdom where— the supply involves the removal of the goods from Northern Ireland, by or under the directions of the person who supplies them, to a member State, the person who makes the supply is taxable in a member State, and provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by sub-paragraph (1) make that person liable to VAT on the supply.

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Source: legislation.gov.uk · retrieved 2026-07-28