Proposal for updated VAT exemption certificates – goods related to COVID response and defence efforts

Further to the introduction of the exemptions from:

• VAT supplies of goods and services used as part of measures taken at European Union level in response to the COVID-19 pandemic (which applies retroactively to goods and services supplied since 1 January 2021); and
• VAT and excise duty on 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) (as of 1 June 2022),

the Commission has adopted a proposal for updated exemption certificates.

source: ec.europa.eu