VWRHS5200 - The VAT position when goods are removed from warehouse
The table below explains when VAT is due on goods removed from warehouse.
| Type of removal | VAT due on goods | VAT due on services |
|---|---|---|
| Home use: goods purchased or acquired for entry to a warehouse are removed without application of a relieved service | VAT due on removal is based on the value of any supply or acquisition of goods that was relieved on entry to the warehouse. | N/A |
| Home use: goods purchased or acquired for entry to a warehouse are removed after application of a relieved service. | VAT due on removal is based on the value of any supply or acquisition of goods that was relieved on entry to warehouse. | VAT due on value of relieved supplies of services. Total VAT due is that on goods plus that on services. |
| Home use: own goods entered to warehouse removed without application of relieved service | No VAT due on removal. | N/A |
| Home use: own goods entered to warehouse removed after application of relieved service | No VAT due at removal. | VAT due at removal based on value of relieved supplies of services. |
| Home use: goods bought within warehouse removed without application of any relieved service | Where goods are removed from a customs warehouse, import VAT due on removal is based on the value of the supply made within warehouse. Where goods are removed from a tax or fiscal warehouse, VAT due on removal is based on the value of the last supply within warehouse of goods. | N/A |
| Home use: goods bought within warehouse and removed after subsequent application of any relieved service | VAT is due on removal based on the value of last supply of goods. | VAT is due on the value of supplies of any relieved services applied to the goods since the last supply was made. |
| Goods removed to a warehouse in another EU member-state | Provided the regime in the other member-state is established under similar provisions to the UK, no VAT will be due on removal. | As long as the regime in the other member-state is established under similar provisions to the UK, no VAT will be due on removal in respect of any relieved services supplied in the UK warehouse. |
| Goods subject on removal to: | No VAT will be due on removal for goods supplied in the UK warehouse: | No VAT will be due on removal for any relieved services supplied in the UK warehouse. |
| (a) export, or | (a) as long as proof of export is held; | (a) Value of export based on goods only. |
| (b) removal in the course of an intra-EC supply | (b) as long as the EC customer is VAT registered in the member State of destination and evidence of removal to the member State is held. | (b) Value of intra-EC supply to include value of relieved services. |