Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
Updated
, see all updates

Supplies of goods within a warehousing regime: Accounting for removals from tax warehouses

VAT due on the last supply of goods in warehouse must be accounted for and paid (or deferred) when the goods pass the duty point or are removed to home use. Acquisition VAT due on goods acquired from another member-state is accounted for on the VAT return covering the period in which they pass the duty point or are removed. Any tax due in respect of previously zero-rated services must be accounted for together with the VAT due on the relevant goods.

For goods removed from an excise warehouse VAT must be accounted for on one of the following documents:

### Excise warehouse ### Immediate payment ### Deferred payment  
       
Alcohol Excise duty & VAT W5 W5D
Tobacco Excise duty & VAT W6 W6D
Mineral oil VAT W50 VAT908

There is no requirement to separate the VAT due on the supply of goods from that due on the supply of services, only a total is required. However a separate record should be kept by the remover detailing all zero rated services that are received.

For goods removed from registered (production) premises, any VAT due on previously relieved services must be accounted for on one of the following documents:

### Registered premises ### Immediate payment ### Deferred payment  
       
Beer VAT EX46(VAT EX46(VAT
Cider, wine and made wine VAT EX606(VAT) EX606(VAT)
Tobacco Excise duty & VAT TP7 TP7

Again, there is no requirement to separate the VAT due on the supply of goods from that due on the supply of services, only a total is required. As with excise warehouses, the remover should keep a separate record of all zero-rated services received in warehouse.

When traders have to account for VAT in respect of removals of goods and associated services from cider, perry wine and made wine regimes, they should use return form EX606(VAT). Form TP7 performs a similar function in respect of removals from tobacco regimes.