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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
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Fiscal warehouses: Removals from a fiscal warehouse

Tax on relieved supplies of goods and/or services is due in respect of goods removed from a fiscal warehouse in the UK (see VWRHS5200), except in any of the following circumstances:

  • when the goods are directly transferred from a fiscal warehouse in the UK to a similar regime in another EC member-state,
  • when the goods are moved from one fiscal warehouse in the UK to another in the UK,
  • when the goods are exported to a place outside the territory of the EC directly from a fiscal warehouse, or
  • when the goods are removed in the course of an intra-EC supply between VAT registered traders.

Where any of the above exceptions apply, no tax will be due in respect of relieved services connected with such goods, but should be reflected in the value of the intra-EC supply. Where goods are removed in the course of an intra-EC supply and the remover is not registered in the UK, any tax due must be accounted for on Form VAT 150