Warehousing

Tertiary legislation about fiscal and tax warehousing.

Fiscal Warehouses — Certificates

The following has force of law under Regulations 145B & 145C of The VAT Regulations 1995 (1995/2518) and was originally published within VAT Notice 702/8.

1. Certificate required to secure relief from VAT on goods intended to be placed within a fiscal warehousing regime

Information to be indicated:

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):

Sections18 B(2)(d)/18B(3) (purchases), or Schedule 9ZB, paragraph 19(1)(d)/19(5) (acquisitions into Northern Ireland from the EU).

………………………………………………………(signature)

………………………………………(date)

Note: you should be aware that there are severe penalties for making a false declaration. If there’s any doubt about the eligibility of the goods or about the fiscal warehouse to which they are being sent, you should contact the VAT helpline.

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

2. Certificate required to secure zero rating of services (other than the supply of warehousing) performed within a fiscal warehouse

Information to be indicated:

I ………………………………………………………………….(full name) ……………………………………………………..(status in company) of ………………………………………….(name and address of company) declare that the goods shown below are subject to a fiscal warehousing regime at the place indicated below:

description of goods quantity of goods warehouse stock number name and address of fiscal or other warehouse authorisation number of the relevant warehousekeeper/warehouse and that the following services are to be performed on the goods in the fiscal warehouse:

description of services. I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18C(1)(c) of the VAT Act 1994.

………………………………………….(signature)

………………………………………..(date)

Note: you should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero rating you should contact the VAT helpline before signing and sending in the certificate to customs.

A copy of the certificate should be filed with the supplier’s invoice which should refer to s18C(1)(c) of the VAT Act 1994 to be eligible for zero rating.

Tax Warehousing Certificate

The following has force of law under Regulation 145C of the VAT Regulations 1995 and was originally published within VAT Notice 702/10.

1. Zero rating of services (other than the supply of warehousing) performed within a tax warehouse

(Referred to in paragraph 5.3(a).)

Information to be indicated:

I …………………………………………. (full name)

…………………………………… (status in company)

Of ……………………………………………….. (name and address of company)

declare that the goods shown below are subject to a warehousing regime at the place indicated below:

  • description of goods
  • quantity of goods
  • warehouse stock number
  • name and address of warehouse
  • authorisation number of the relevant warehouse keeper or warehouse

and that the following services are to be performed on the goods in the warehouse:

I certify that the supply of services is eligible to be zero-rated for VAT purposes under section 18 C (1) of the VAT Act 1994.

…………………………………………….. (signature)

…………………………………… (date)

Note: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero rating you should consult the HMRC VAT Helpline before signing and giving the certificate.

A copy of the certificate should be filed with the suppliers’ invoice which should refer to s18 C (1) of the VAT Act 1994 to be eligible for zero rating.