- Supplies of imported goods within a warehousing regime are disregarded for VAT purposes.
- Such supplies are treated as taking place outside the United Kingdom under section 18(1) of the VAT Act 1994.
- The manual provides guidance on VAT treatment for goods and services within warehouses, including fiscal warehouses and removal of goods.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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