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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Fiscal warehouses: Treatment of supplies of goods intended to be placed in the regime

Supplies by taxable persons of goods intended to be placed within fiscal warehouses may be relieved from VAT, subject to the supplier obtaining a certificate from the buyer stating that the goods will be entered to a fiscal warehouse. An example of such a certificate is shown below. When goods are relieved from VAT upon entry, and no subsequent supply takes place whilst they are within the fiscal warehousing regime, VAT is due on the original supply when the goods are removed to home use. The value of the supply to be taxed will not change unless allowable services have been supplied and relieved at the time of their supply (see VWRHS4120).

Certificate required to secure relief from VAT on purchased or acquired goods intended to be placed within a fiscal warehousing regime

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.