EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 32022R0432
Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate
Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate
Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate
ST/6066/2022/INIT
OJ L 88, 16.3.2022, p. 15–23
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
16.3.2022 |
EN |
Official Journal of the European Union |
L 88/15 |
COUNCIL IMPLEMENTING REGULATION (EU) 2022/432
of 15 March 2022
amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) |
Directive 2006/112/EC and Council Directive 2008/118/EC (2) were amended by means of Council Directive (EU) 2019/2235 (3), which introduced exemptions from VAT and excise duty for defence efforts undertaken within the Union framework. Those exemptions were to be applied by the Member States from 1 July 2022. |
(2) |
Directive 2006/112/EC was further amended by means of Council Directive (EU) 2021/1159 (4), which introduced new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic. In view of the urgency of the situation related to the COVID-19 pandemic, those exemptions were to be applied by the Member States with retroactive effect from 1 January 2021. |
(3) |
The VAT and/or excise duty exemption certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (5) (the ‘certificate’) serves to confirm that a transaction qualifies for the exemption from VAT and/or excise duty under Article 151 of Directive 2006/112/EC. In order to enable the Member States to apply the new VAT exemption for defence efforts undertaken within the Union framework and the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic in a uniform way, the certificate should be amended. |
(4) |
As regards the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic, the certificate should be amended in order to include as an eligible body the Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic. In order to avoid unnecessary administrative burden in cases where the exempted supplies have already been processed using the current version of the certificate, it is appropriate for the certificate, as amended by means of this Regulation, not to be applied retroactively. |
(5) |
As regards the new exemption from VAT for defence efforts undertaken within the Union framework, the certificate should be amended in order to include as eligible bodies the Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic, and the armed forces of a Member State taking part in a Union activity under the common security and defence policy (CSDP). For that purpose, and in line with the date of application of the laws, regulations and administrative provisions necessary for the Member States to comply with Directive (EU) 2019/2235, the certificate should be amended with effect from 1 July 2022. |
(6) |
In view of the retroactive effect of the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union. |
(7) |
Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly, |
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) No 282/2011 is amended as follows:
(1) |
Annex II is replaced by the text appearing in Annex I to this Regulation; |
(2) |
Annex II is replaced by the text appearing in Annex II to this Regulation. |
Article 2
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
Article 1, point (1), shall apply until 30 June 2022.
Article 1, point (2), shall apply from 1 July 2022.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 15 March 2022.
For the Council
The President
B. LE MAIRE
(1) OJ L 347, 11.12.2006, p. 1.
(2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
(3) Council Directive (EU) 2019/2235 of 16 December 2019 amending Directive 2006/112/EC on the common system of value added tax and Directive 2008/118/EC concerning the general arrangements for excise duty as regards defence efforts within the Union framework (OJ L 336, 30.12.2019, p. 10).
(4) Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic (OJ L 250, 15.7.2021, p. 1).
(5) Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).
ANNEX I
‘ANNEX II
Article 51 of this Regulation
EUROPEAN UNION |
VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE (*) (Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13) |
Serial No (optional): |
||||||||||||||||||
|
||||||||||||||||||
Designation/name |
||||||||||||||||||
Street and number |
||||||||||||||||||
Postcode, place |
||||||||||||||||||
(Host) Member State |
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
|
|||||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
||||||||||||||||
|
|
|
||||||||||||||||
|
|
|||||||||||||||||
|
(designation of the institution) (see box 4) |
|||||||||||||||||
The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched, or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption or if the goods and/or services were not used in the manner intended. |
||||||||||||||||||
Place, date |
Name and status of signatory |
|||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
No |
Detailed description of the goods and/or services (3) (or reference to the attached order form) |
Quantity or number |
Value excluding VAT and excise duty |
Currency |
||||||||||||||
|
|
|
Value per unit |
Total value |
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
Total amount |
|
|||||||||||||||
|
||||||||||||||||||
The consignment/supply of goods and/or services described in box 5 meets: |
||||||||||||||||||
|
|
(number) (4) |
||||||||||||||||
the conditions for exemption from VAT and/or excise duty |
||||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
By letter No: |
|
|||||||||||||||||
Dated: |
|
|||||||||||||||||
Designation of eligible institution: Is by |
|
|||||||||||||||||
Competent authority in host Member State: Dispensed from the obligation under box 6 to obtain the stamp |
|
|||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
Explanatory notes
1. |
For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC. Accordingly, one certificate shall be drawn up for each supplier/warehousekeeper. Moreover, the supplier/warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State. |
2. |
|
3. |
By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State. |
4. |
By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body. |
5. |
|
6. |
The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such an agreement. |
7. |
To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate. |
(1) Delete as appropriate.
(2) Place a cross in the appropriate box.
(3) Delete space not used. This obligation also applies if order forms are attached.
(4) Goods and/or services not eligible should be deleted in box 5 or on the attached order form.
(5) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).
ANNEX II
‘ANNEX II
Article 51 of this Regulation
EUROPEAN UNION |
VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE (*) (Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13) |
Serial No (optional): |
||||||||||||||||||
|
||||||||||||||||||
Designation/name |
||||||||||||||||||
Street and number |
||||||||||||||||||
Postcode, place |
||||||||||||||||||
(Host) Member State |
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
|
|||||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
|
|||||||||||||||
|
|
|
||||||||||||||||
|
|
|
||||||||||||||||
|
|
|
||||||||||||||||
|
|
|||||||||||||||||
|
(designation of the institution) (see box 4) |
|||||||||||||||||
The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched, or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption or if the goods and/or services were not used in the manner intended. |
||||||||||||||||||
Place, date |
Name and status of signatory |
|||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
|
||||||||||||||||||
No |
Detailed description of the goods and/or services (3) (or reference to the attached order form) |
Quantity or number |
Value excluding VAT and excise duty |
Currency |
||||||||||||||
|
|
|
Value per unit |
Total value |
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
|
|
|
|
|||||||||||||
|
|
Total amount |
|
|||||||||||||||
|
||||||||||||||||||
The consignment/supply of goods and/or services described in box 5 meets: |
||||||||||||||||||
|
|
(number) (4) |
||||||||||||||||
the conditions for exemption from VAT and/or excise duty |
||||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
||||||||||||||||||
By letter No: |
|
|||||||||||||||||
Dated: |
|
|||||||||||||||||
Designation of eligible institution: Is by |
|
|||||||||||||||||
Competent authority in host Member State: Dispensed from the obligation under box 6 to obtain the stamp |
|
|||||||||||||||||
Place, date |
Stamp |
Name and status of signatory |
||||||||||||||||
Signature |
||||||||||||||||||
|
Explanatory notes
1. |
For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC. Accordingly, one certificate shall be drawn up for each supplier/warehousekeeper. Moreover, the supplier/warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State. |
2. |
|
3. |
By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State. |
4. |
By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body. |
5. |
|
6. |
The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such an agreement. |
7. |
To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate. |
(1) Delete as appropriate.
(2) Place a cross in the appropriate box.
(3) Delete space not used. This obligation also applies if order forms are attached.
(4) Goods and/or services not eligible should be deleted in box 5 or on the attached order form.
(5) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).