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HMRC internal manual

Diplomatic Privileges Manual

From
HM Revenue & Customs
Updated
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Goods and services for the use of entitled individuals: supplies of goods and services from other EC Member States

Under Article 151 of the Principal VAT Directive EC/2006/112 (formerly Article 15.10 of 77/338/EEC) supplies of goods and services from other EC Member States for the official use of the entitled individual may be relieved of VAT.

The entitled individual making the purchase must complete the exemption certificate to claim entitlement from VAT under Article 151 of the Principal VAT Directive EC/2006/112 (formerly Article 15.10 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 will retain the form as proof of a legitimate VAT free supply.

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

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