On 13 January 2022, the Commission adopted its proposal for updated VAT exemption certificates in the framework of the following new rules:
- Member States should now exempt from VAT supplies of goods and services used as part of measures taken at European Union level in response to the COVID-19 pandemic. The new exemption applies retroactively to goods and services supplied since 1 January 2021.
- As of 1 June 2022, goods and services used in activities carried out by the armed forces of one Member State in another Member State as part of defence efforts under the Common Security and Defence Policy (CSDP) will also become exempt from VAT and excise duty.
The proposal for the new exemption certificates will now go to the Council for approval by Member States.
- Date de publication
- 13 janvier 2022
- Direction générale de la fiscalité et de l’union douanière