VWRHS4000 - Fiscal warehouses: Contents
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The aim of fiscal warehousing |
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Definition and approval of a fiscal warehouse |
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Authorisation of fiscal warehousekeepers |
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Provisional authorisation |
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Authorisation criteria |
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Responsibilities of the warehousekeeper |
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Treatment of supplies of goods intended to be placed in the regime |
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Supplies of goods within the regime |
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Goods not supplied whilst warehoused |
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Supplies of services within the regime |
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Removals from a fiscal warehouse |
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Acquisition VAT |
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Accounting for tax on removals from the regime |
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Deficiencies of warehoused goods |
