Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
, see all updates

Goods and services for the official use of entitled missions: supplies of goods and services from other EU Member States

Under Article 151 of the Principal VAT Directive EC/2006/112 (formerly Article 15.10 of 77/388/EEC) supplies of goods and services from other EU Member States to diplomatic missions and International Organisations when for the official use of the entitled mission may be relieved of VAT.

For goods and services (other than for alcohol and tobacco goods)

The entitled mission purchasing the goods and/or services must complete the exemption certificate to claim entitlement to VAT relief under Article 151 of the Principal VAT Directive EC/2006/112 (formerly Article15.10 of 77/388/EEC). The certificate should be signed by the Head of the Mission and forwarded to the supplier in the other Member State prior to the supply taking place. The supplier should retain the certificate as proof of a legitimate VAT free supply.

For alcohol and tobacco goods

For purchases of alcohol and tobacco goods from an approved Tax warehouse in another EU Member State the certificate must be authorised by the Foreign and Commonwealth Office in the first instance. This should be sent to tax warehouse prior to the supply taking place. All alcohol and tobacco goods are subject to FCO prior authorisation and limits.

Supplies of goods and services by a UK VAT registered business

Similarly, where for official use, a supply of goods or services by a UK VAT registered business may be made without VAT when made to an entitled mission in another EU Member State. A completed certificate of exemption of the host Member State, signed by the Head of the Mission, should be provided to the UK business prior to the supply taking place. The goods should be removed directly from the UK business address to the official mission premises in the other EU Member State.

For the acquisition of a new means of transport see DIPPRIV6400.

The certificate of exemption is available from the VAT International Team.