VWRHS2090 - 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.