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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Treatment of services associated with goods held within warehouses: Certificate required to secure zero-rating of services

In order to secure zero-rating of eligible services, the recipient must issue a certificate - see VWRHS3030. A certificate is not required for warehouse keeper’s storage charges.

Information to be included

I____________________(Full name)

(Status in company)

of__________________(Name and address of company)

declare that (name of company) intends to enter to the fiscal warehousing regime at the fiscal warehouse shown below on (date), or within …… days commencing today, the goods indicated below:

  • name and address of fiscal warehouse
  • authorisation number of the fiscal warehousekeeper
  • description of goods
  • quantity of goods

I certify that the supply of goods/acquisition is eligible to be relieved from VAT under the following provisions of the VAT Act 1994 [delete as appropriate]:

sections 18 B(2)(d)/18B(3) (purchases) or sections 18B(1)(d)/18B(3) (acquisitions).


NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about the eligibility of the goods or about the fiscal warehouse to which they are being sent you should speak to the National Advice Service Tel 0845 010 9000 before preparing the certificate.

A copy of the above declaration should be filed with the suppliers’ invoice and a copy of the delivery note.