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

Fiscal warehouses: Acquisition VAT

Where goods acquired from another EU member-state are placed in a fiscal warehouse, the requirement to account for acquisition VAT is, in effect, suspended until either the goods are sold in warehouse, in which case the acquisition VAT is extinguished, or the goods are removed without being sold, in which case acquisition VAT must then be accounted for in the usual way.