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Home / De-Voil / Part V5 Compliance, enforcement and appeals / Division V5.1 Returns, payments and repayments / Payment—other accounting systems / V5.141A VAT payment—goods subject to a fiscal warehouse regime
Commentary

V5.141A VAT payment—goods subject to a fiscal warehouse regime


Part V5 Compliance, enforcement and appeals

VAT payment—supplies/acquisitions of fiscally warehoused goods

An acquisition of goods is treated as taking place in the UK when goods are removed from a fiscal warehousing regime in the following circumstances1:

  1. Ìý

    •ÌýÌýÌýÌý there is an acquisition of goods from another member state

  2. Ìý

    •ÌýÌýÌýÌý the goods are eligible goods

  3. Ìý

    •ÌýÌýÌýÌý either:

  4. Ìý
    1. Ìý

      –ÌýÌýÌýÌý the acquisition takes place while the goods are subject to a fiscal warehousing regime, or

    2. Ìý

      –ÌýÌýÌýÌý after the acquisition but before the next (if any) supply, the acquirer causes those goods to be placed in a fiscal warehousing regime

  5. Ìý

    •

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Web page updated on 24 Aug 2024 13:25