VAT – zero rating of supplies and imports intended for the armed forces

LN 138 of 2022 has revised item 14 of part 1 and item 9 of part 4 of the fifth Schedule to the VAT Act, adding to the list of exempt with credit supplies and imports, certain supplies of goods and services and imports intended either for the armed forces of other Member States for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in a defence effort carried out for the implementation of a European Union activity under the common security and defence policy.

The above transposes Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC.

The changes come into effect on 1 July 2022.