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Contents

Official guidance
VAT Supplies in Warehouse and Fiscal Warehousing

VWRHS4000 · Fiscal warehouses

  • VWRHS4010 · The aim of fiscal warehousing
  • VWRHS4020 · Definition and approval of a fiscal warehouse
  • VWRHS4040 · Authorisation of fiscal warehousekeepers
  • VWRHS4050 · Provisional authorisation
  • VWRHS4060 · Authorisation criteria
  • VWRHS4070 · Responsibilities of the warehousekeeper
  • VWRHS4090 · Treatment of supplies of goods intended to be placed in the regime
  • VWRHS4100 · Supplies of goods within the regime
  • VWRHS4110 · Goods not supplied whilst warehoused
  • VWRHS4120 · Supplies of services within the regime
  • VWRHS4130 · Removals from a fiscal warehouse
  • VWRHS4140 · Acquisition VAT
  • VWRHS4150 · Accounting for tax on removals from the regime
  • VWRHS4160 · Deficiencies of warehoused goods
  1. Fiscal warehouses: Contents
  2. Fiscal warehouses: Accounting for tax on removals from the regime

VWRHS4150 | Fiscal warehouses: Accounting for tax on removals from the regime

From HM Revenue & Customs · VAT Supplies in Warehouse and Fiscal Warehousing

Any VAT due on removal must be accounted for by VAT-registered traders on the VAT return covering the period of removal. Non-registered traders must account for any tax due on Form VAT 150, with payment made in cash or by cheque.

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