No, provided the transfer takes place directly from the manufacturer to the user, and it takes place in Member State ‘B’ the User Inspectorate may legally undertake the conformity assessment activities in Member State ‘A’.
Reason:
Article 16, Paragraph 1 says: “…. Member States mayauthorise on their territory the placing on the market, and the putting into service by users, of pressure equipment or assemblies of which …. has been assessed by a User Inspectorate designated in accordance with paragraph 7”
It is clear that the putting into service will take place in Member State ‘B’ and therefore can be authorised in conformity with the Directive.