VATSM4330 - Transfers of own goods: goods sent from the UK: temporary movements

Goods moved to another Member State, other than for the purposes of supplying them there, may be eligible for special arrangements that apply to temporary movements (see VATSM4600). However, if the owner’s intentions later change, and the goods are not returned, the original movement of the goods from the UK might then belatedly have to be treated as a transfer of own goods. The owner may also be liable to register for VAT in the Member State concerned.