VAT is calculate at a different % in each country within the EU,
Therefore it is up to the individual supplier of Goods working within that Country to pass on the VAT value (taxable revenue) of the product to his Taxing office.
Goods coming
into the UK from the EU are exempt from VAT payment to the supplier but he pays the 20%VAT to HMRC once he has sold the Goods.
Goods coming into the UK from
outside the EU, the Supplier has to pay VAT 20% on arrival at Docks, before Goods are collected (that Hurts).
because as a supplier you have paid your VAT before you have collected it.
As an example i work closely with a Spanish Distributor of the same product we work with swopping Products when short.
I send him the Goods at net, no VATHe sells the Products with i believe the VAT in Spain is 8% on top, he then pays his Government 8%
Him sending me Goods NetI sell +20% then i give our HMRC 20%
Although you suggest this is only the 3W, unless i am corrected the rules apply for everything.....where there might be a difference is if an individual is purchasing direct from the factory on UK plates, then taking it to another Country, he will of coarse be rewarded with a piece of paper that proves he has paid his dues.
Now I know why Arthur Daley on the old Minder progs had such an aversion to the 'VAT Man' 
You know it makes sense! 
