The place of supply of goods (POS) will decide the VAT treatment. Are they:
• UK based supplies
• EU dispatches, or
• EU acquisitions.
Generally, goods leaving the UK will have a UK place of supply, goods arriving in the UK will not have a UK place of supply. Exports leaving the EU, are zero rated. Imports, goods arriving from outside the EU become VATable for the purchaser.
EU supplies to other EC member states are Zero rated for customers with an EU VAT registration number or VAT is charged at the normal rate for customers with no EU VAT registration.
EU acquisitions from EC states are Zero rated by the supplier if you provide them with your VAT number. You then account for VAT on the acquisition using box 2 on your VAT return. If you are not VAT registered, VAT is charged at the supplier’s local VAT rate.