Fulfillment Warehouse HMRC

HMRC Fulfilment House Due Diligence Scheme

Fulfillment Warehouse Accredited by HMRC

Part of a package of measures to combat the abuse of VAT

The HMRC Fulfilment House Due Diligence Scheme quality standard is for logistics companies who provide fulfilment services to ensure that fulfilment houses play their part in reducing the abuse of VAT rules by online traders based outside the EU.

Businesses have an obligation to register under the Fulfilment House Due Diligence scheme if they store goods in the UK which (a) have been imported from outside the EU, (b) are owned by (or on behalf of) someone who is established outside the EU and (c) the goods are being offered for sale and have not been sold in the UK before.As an approved fulfilment business, Spatial Global must complete due diligence checks on all our overseas customers and maintain records about the goods we store on their behalf.

How it works…

Which businesses it impacts…

Businesses now have an obligation to register under the Fulfilment House Due Diligence scheme if they store goods in the UK which (a) have been imported from outside the EU, (b) are owned by (or on behalf of) someone who is established outside the EU and (c) the goods are being offered for sale and have not been sold in the UK before.

Which businesses it doesn’t effect…

Businesses that only store goods which they own themselves are not required to register.  The same applies for businesses that only store goods that are not imported from outside the EU.