Article 47U.K.
The place of supply of intra-Community transport of goods shall be the place of departure of the transport.
However, where intra-Community transport of goods is supplied to customers identified for VAT purposes in a Member State other than that of the departure of the transport, the place of supply shall be deemed to be within the territory of the Member State which issued the customer with the VAT identification number under which the service was rendered to him.