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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

HM Revenue & Customs
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Supplies of goods within a warehousing regime: Treatment of acquisitions into tax warehouses

In the case of goods acquired from other member states,

  • where these goods are supplied following acquisition, the supply extinguishes the requirement to account for acquisition VAT and VWRHS2060 applies;
  • where no supply takes place the acquisition VAT must be accounted for on the remover’s VAT return in the usual way.