Alcohol duties: VAT due on alcoholic beverages (EX46(VAT))

Use the online form to declare VAT on alcoholic beverages.


Declare VAT using the online form

Declare VAT using the postal form


Use form EX46(VAT) to declare VAT on alcoholic beverages. Complete it for goods you’re removing from duty suspension, and which have been supplied to you, or imported by you under duty suspension.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HMRC

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Before you start using the postal form

If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Excise Notice 226: Beer Duty
This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on beer.

Published 7 January 2013
Last updated 4 August 2016 + show all updates
  1. An online forms service is now available.
  2. Help and guidance to form EX 46 (VAT) added.
  3. First published.