Value Added Tax Act 1994 section 22

Removal from warehousing: accountability

Section 22 sets out who is responsible for paying VAT when goods are removed from warehousing, and when that payment must be made.

• This section applies to supplies treated as taking place on removal from warehouse or at the excise duty point, and to acquisitions treated as taking place on removal where the acquirer is not a taxable person.
• VAT must be paid at the time the supply or acquisition is treated as taking place — either by the person who removes the goods, or by the person required to pay the excise duty, with the VAT paid alongside that duty.
• HMRC may make regulations allowing taxable persons to defer payment of the VAT to a later date than the point of removal or duty point.
• Any such regulations may distinguish between different types of taxable persons and different types of goods and services.