Invoices for non-transport LPG
If you supply non-transport LPG that has not had excise or customs duty paid on it, you must include the following notice on the tax invoice for the sale:
'Not to be used, or supplied, for transport use. Penalties apply.'
You don't need to include this notice on the invoice if:
- the LPG is delivered in or into containers of 210 kg capacity or less
- the LPG is delivered for residential use and is not to be used in carrying on an enterprise
- it is an underbond sale (when goods move between licensed premises without duty being paid)
- the LPG is exported.
If you receive non-transport LPG:
If you supply non-transport LPG you may need to include a notice on your tax invoice.
- you cannot use or supply it for transport (other than in forklifts) – penalties apply
- if you on-supply the LPG you must include the notice on your invoice.