The table below explains when VAT is due on goods removed from warehouse.
### Type of removal |
### VAT due on goods |
### VAT due on services |
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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. |
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Home use: own goods entered to warehouse removed without application of relieved service |
No VAT due on removal. |
N/A |
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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. |
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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 |
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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. |
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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. |
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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. |
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(a) export, or |
(a) as long as proof of export is held; |
(a) Value of export based on goods only. |
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(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. |