VWRHS2060 - 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	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	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.