UK registered business, acting as disclosed agent bought the goods in Germany for the principal based outside of EU. The goods need to be tested in Austria, therefore the supplier will import the goods to UK through Austria. The supplier claims that there will be no VAT added if the goods are transferred to UK directly, however German standard VAT will apply if the goods are imported to Austria first.
Is it right?
The invoice will be addressed to the principal - the owner of the goods.