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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
Updated
, see all updates

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.