HMRC has published a change of policy in relation to the place of supply of delivered goods to consumers located in other Member States.
Currently, under the UK’s place of supply rules VAT is due in the Member State of delivery if the supplier supplies and delivers the goods to the customer. This rule means that many suppliers are obliged to register for VAT in each Member State where they deliver goods to customers.
Some suppliers have taken steps to avoid this obligation by arranging the delivery service by a separate entity (either connected to the supplier or a third party). This means that the place of supply of the goods remains in the UK.