52022PC0008

EUROPEAN COMMISSION

Brussels, 13.1.2022

COM(2022) 8 final

2022/0002(NLE)

Proposal for a

COUNCIL IMPLEMENTING REGULATION

amending Implementing Regulation (EU) No 282/2011 as regards the update of the VAT and/or excise duty exemption certificate

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

Since 1977, the VAT Directive 1 has provided for an exemption for supplies to the armed forces of any State party to the North Atlantic Treaty that are taking part in a common defence effort outside their own State. This exemption was established to address situations in which the circle of revenue and expenditure flow is broken, because VAT on such supplies would normally constitute revenue for the State in which the armed forces are located, rather than their own. It is among the exemptions to be found in Article 151 of the VAT Directive.

The Excise Directive 2 has provided for a similar exemption from excise duty 3 since 1993 for movements of excise goods to the armed forces of any North Atlantic Treaty Organisation (NATO) member.

In December 2019 4 , the Council adopted amendments to the VAT and Excise Directives, introducing exemptions with regard to defence efforts carried out by the armed forces of a Member State in another Member State for the implementation of a Union activity under the common security and defence policy (CSDP), which was established as the European security and defence policy (ESDP) in 2000. The date of entry into application of the new measures by the Member States is 1 July 2022.

In July 2021 5 , the Council adopted amendments to the VAT Directive, introducing further exemptions with regard to measures taken at Union level in response to the COVID-19 pandemic. Member States are set to apply these new exemptions from 1 January 2021 retroactively.

The measures provided for in the VAT Implementing Regulation 6 implementing the exemptions laid down in Article 151 of the VAT Directive therefore need to be adapted correspondingly.

•Consistency with existing policy provisions in the policy area

The proposal is closely linked with the amendments to the VAT and Excise Directives adopted in December 2019, complementing the 2016 VAT Action Plan 7 setting out ways to modernise the VAT system so as to make it simpler, more fraud-proof and business-friendly. It is also closely linked with the amendments to the VAT Directive adopted in July 2021, introducing exemptions with regard to Union measures in response to the COVID-19 pandemic addressing the effects of the ongoing health crisis.

The objective of the proposal is to provide for measures necessary to implement the new exemptions pursuant to Article 151(1)(ab), (ba) and (bb) of the VAT Directive as well as Article 12(1)(ba) of the Excise Directive.

•Consistency with other Union policies

The proposal is consistent with the global strategy for the European Union’s foreign and security policy (EUGS) 8 and the implementation plan on security and defence 9 , which sets out proposals to implement the EUGS in the area of security and defence.

It implements the Commission’s commitment in the action plan on military mobility 10 to assess the feasibility of aligning the VAT treatment of defence efforts in the EU framework and under the NATO umbrella.

The proposal is also consistent with the European defence action plan 11 , which includes the launch of a European Defence Fund 12 , and the Athena mechanism 13 , which (pursuant to Article 41(2) TEU) handles the financing of common costs of EU military missions and operations in the framework of the CSDP.

The proposal is also in line with Union initiatives taken in response to the COVID-19 pandemic and it particularly supports urgent measures taken under the Emergency Support Instrument (ESI 14 ) in order to address the effects of the ongoing health crisis.

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

The proposal is based on Article 397 of the VAT Directive. This article provides that the Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement the VAT Directive.

•Subsidiarity (for non-exclusive competence)

In order to complement the alignment in the VAT and excise‑duty treatment of defence efforts in the EU and under NATO frameworks established by the amendments made to the VAT and Excise Directives, as well as to enable the practical application of the exemptions introduced in the VAT Directive in order to support Union measures responding to the COVID-19 pandemic, a corresponding adjustment of the VAT Implementing Regulation is required. Member States could not address it by acting alone. The adjustment requires a proposal by the Commission to amend the VAT Implementing Regulation.

•Proportionality

The proposal is consistent with the principle of proportionality, as it does not go beyond what is necessary to meet the objectives of the Treaties linked to the smooth functioning of the single market and the progressive framing of a common defence policy under the CSDP. This proposal concerns practical aspects resulting from the alignment of the scope of exemptions for Union and NATO defence efforts as well as the introduction of new exemptions concerning Union measures taken in response to the COVID-19 pandemic, as already adopted by the Council, which will have only minimal effect on the tax base.

•Choice of the instrument

An Implementing Regulation is proposed in view of amending the VAT Implementing Regulation.

3.RESULTS OF EX-POST EVALUATIONS AND STAKEHOLDER CONSULTATIONS

•Stakeholder consultations

Member States were consulted in the group on the future of VAT 15 and broadly confirmed the need to act at EU level by introducing a VAT exemption for supplies linked to defence effort in the EU framework similar to that for supplies linked to NATO defence effort under Article 151(1)(c) and (d) of the VAT Directive.

As regards the measures in response to the COVID-19 pandemic, no stakeholder consultation has been conducted due to the urgent character of this initiative.

The current proposal only implements the necessary practical arrangements for the smooth application of these new VAT exemptions in practice.

•Collection and use of expertise

Before it proposed to introduce the VAT exemption for supplies linked to defence effort in the EU framework, the Commission collected expertise through consultation with representatives of the European External Action Service (EEAS) 16 , the European Defence Agency (EDA) 17 and defence experts supporting the members of the group on the future of VAT. For the exemption proposed in response to the COVID-19 pandemic, the Commission relied on information publicly available as to the epidemiological situation as well as relevant available scientific evidence with regard to the ongoing COVID-19 pandemic. For this proposal, which implements these exemptions, no further expertise was needed.

•Regulatory fitness and simplification

The proposal is not linked to REFIT and has no particular impact on micro‑enterprises or SMEs.

•Fundamental rights

The proposal has no consequences for the protection of fundamental rights.

4.BUDGETARY IMPLICATIONS

This proposal just amends the exemption certificate necessary to apply the VAT exemptions in practice but does not amend the scope of the exemptions as such. Therefore, there are no implications for the Union budget.

5.OTHER ELEMENTS

•Implementation plans and monitoring, evaluation and reporting arrangements

The Commission will monitor implementation of the proposed measures as part of its responsibilities for ensuring the correct application of EU VAT and excise legislation.

•Detailed explanation of the specific provisions of the proposal

Articles 1 and 2 of the proposal replace the VAT and/or excise duty exemption certificate provided for in Annex II to the VAT Implementing Regulation by a new version which also covers goods and services intended for the official use of the armed forces of a Member State taking part in a Union activity in another Member State under the CSDP as well as goods and services acquired by the European Commission or any European agency or body executing their tasks for use in response to the COVID-19 pandemic. There are two versions of the VAT and/or excise duty exemption certificate annexed to the proposal due to the timeline of the entry into force of the amendments to the VAT Directive. The certificate as provided for in Annex I to the proposal, which incorporates a box concerning eligible bodies executing tasks in response to the COVID-19 pandemic, will enter into application immediately. It will be replaced as from 1 July 2022 by the version set out in Annex II to the proposal, which adds a box covering activities under the CSDP.

Notwithstanding the withdrawal of the United Kingdom from the Union, the box set out in Annex II referring to the United Kingdom’s armed forces stationed in the island of Cyprus will remain. In accordance with the Withdrawal Agreement 18 and the Protocol on the Sovereign Base Areas in Cyprus 19 in particular, the provisions of Union law on turnover taxes, excise duties and other forms of indirect taxation adopted pursuant to Article 113 TFEU shall apply to and in the Sovereign Base Areas 20 and the United Kingdom shall issue exemption certificates upon approval by the Republic of Cyprus 21 .

2022/0002 (NLE)

Proposal for a

COUNCIL IMPLEMENTING REGULATION

amending Implementing Regulation (EU) No 282/2011 as regards the update of 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 22 , 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 23 were amended by Council Directive (EU) 2019/2235 24 , 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 Council Directive (EU) 2021/1159 25 , which introduced new VAT exemptions with regard to measures taken at Union level in response to the COVID-19 pandemic. Those exemptions were to be applied by the Member States with retroactive effect from 1 January 2021.

(3)Annex II to Council Implementing Regulation (EU) No 282/2011 26 provides a certificate, which serves to confirm that a certain transaction qualifies for 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 and the VAT exemptions with regard to measures taken at Union level in response to the COVID-19 pandemic in a uniform way, that certificate needs to be adjusted.

(4)With regard to the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic under Directive 2006/112/EC, the certificate should be amended in order to include as an eligible body the Commission or any European agency or body executing their tasks in response to the COVID-19 pandemic. For that purpose, Annex II to Implementing Regulation (EU) No 282/2011 should be amended with effect from 1 January 2021.

(5)With regard to the new exemption from VAT for defence efforts undertaken within the Union framework, the certificate should be amended in order to include as an eligible body the Commission or any European agency or body executing their tasks in response to the COVID-19 pandemic, as well as the armed forces of a Member State taking part in a Union activity under the common security and defence policy. For that purpose, Annex II to Implementing Regulation (EU) No 282/2011 should be amended with effect from 1 July 2022.

(6)Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annex II to Implementing Regulation (EU) No 282/2011 is replaced by the text in Annex I to this Regulation.

Article 2

Annex II to Implementing Regulation (EU) No 282/2011 is replaced by the text in Annex II to this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 1 shall apply from 1 January 2021.

Article 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,

For the Council

The President

(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( 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) Excise duties governed by EU law are applied on alcoholic beverages, manufactured tobacco products and energy products (motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke). The structure of the taxes and minimum rates is harmonised at EU level.

(4) 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. 1 0 )

(5) Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC 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, 15.07.2021, p. 1 )

(6) 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 (recast) ( OJ L 77, 23.3.2011, p. 1 ).

(7) Towards a single EU VAT area — time to decide, Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee on an action plan on VAT ( COM(2016) 148 final ) .

(8) Shared vision, common action: a stronger Europe – a global strategy for the European Union’s foreign and security policy .

(9) https://eeas.europa.eu/sites/eeas/files/eugs_implementation_plan_st14392.en16_0.pdf

(10) Action plan on military mobility, Joint Communication to the European Parliament and the Council ( JOIN(2018) 5 final ).

(11) European defence action plan, Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions ( COM(2016) 950 final ).

(12) Regulation (EU) 2021/697 of the European Parliament and of the Council of 29 April 2021 establishing the European Defence Fund and repealing Regulation (EU) 2018/1092 ( OJ L 170, 12.5.2021, p. 149 ). The Fund will provide EUR 2.6 billion to directly finance competitive and collaborative research projects, in particular through grants, and EUR 5.3 billion to complement Member States’ investment by co-financing collaborative development costs such as prototype development, the ensuing certification and testing requirements.

(13) Council Decision (CFSP) 2015/528 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) and repealing Decision 2011/871/CFSP ( OJ L 84, 28.3.2015, p. 39 ).

(14) Council Regulation (EU) 2020/521 of 14 April 2020 activating the emergency support under Regulation (EU) 2016/369, and amending its provisions taking into account the COVID‑19 outbreak (OJ L 117, 15.4.2020, p. 3).

(15) Informal group of representatives of national tax administrations, providing the Commission with a forum for consulting VAT experts from Member States on pre‑legislative initiatives.

(16) The EEAS assists the High Representative of the Union for Foreign Affairs and Security Policy in all his responsibilities, including the CSDP.

(17) The EDA was established in 2004 by Council Joint Action 2004/551/CFSP (OJ L 245, 17.7.2004, p. 17).

(18) Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

(19) Protocol relating to the Sovereign Base Areas of the United Kingdom of Great Britain and Northern Ireland in Cyprus (OJ L 29, 31.1.2020, p. 146).

(20) Article 3(1) of the Protocol on the Sovereign Base Areas in Cyprus.

(21) Article 4(1) of the Protocol on the Sovereign Base Areas in Cyprus.

(22) OJ L 347, 11.12.2006, p. 1.

(23) 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).

(24) 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).

(25) Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC 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, 15.07.2021, p. 1).

(26) 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).

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EUROPEAN COMMISSION

Brussels, 13.1.2022

COM(2022) 8 final

ANNEX

to the Proposal

for a Council Implementing Regulation

amending Implementing Regulation (EU) No 282/2011 as regards the update of the VAT and/or excise duty exemption certificate

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):

1. ELIGIBLE BODY/INDIVIDUAL

Designation/name

Street and No

Postcode, place

(Host) Member State

2. COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number)

3. DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL

The eligible body or individual(1) hereby declares

(a) that the goods and/or services set out in box 5 are intended(2)

For the official use of

For the personal use of

foreign diplomatic mission

a member of a foreign diplomatic mission

foreign consular representation

a member of a foreign consular representation

a European body to which the Protocol on the privileges and immunities of the European Union applies

an international organisation

a staff member of an international organisation

the armed forces of a State being a party to the North Atlantic Treaty (NATO force)

the armed forces of the United Kingdom stationed in the island of Cyprus

For the use of the European Commission or any European agency or body executing their tasks in response to the COVID-19 pandemic

(designation of the institution) (see box 4)

(b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and

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

4. STAMP OF THE BODY (in case of exemption for personal use)

Place, date

Stamp

Name and status of signatory

Signature

5. DESCRIPTION OF THE GOODS AND/OR SERVICES, FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED

A. Information concerning the supplier/authorised warehousekeeper

(1) Name and address:

(2) Member State

(3) VAT/excise number or tax reference number

B. Information concerning the goods and/or services:

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

6. CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE

The consignment/supply of goods and/or services described in box 5 meets:

totally

up to a quantity of

(number)(4)

the conditions for exemption from VAT and/or excise duty

Place, date

Stamp

Name and status of signatory

Signature

7. PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use)

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

(*) Delete as appropriate.

(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.

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 .

2.(a)The general specification of the paper to be used is as laid down in the Official Journal of the European Communities C 164 of 1.7.1989, p. 3.

The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.

For an exemption from excise duty the exemption certificate shall be drawn up in duplicate:

–one copy to be kept by the consignor;

–one copy to accompany the movement of the products subject to excise duty.

(b)Any unused space in is to be crossed out so that nothing can be added.

(c)The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host .

(d)If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member Stale, a translation must be attached by the eligible body/individual.

(e)On the other hand, if the certificate is drawn up in a language other than a language recognised by the of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual.

(f)A recognised language means one of the languages officially in use in the or any other official language of the Union which the declares can be used for this purpose.

3.By its declaration in of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host .

4.By its declaration in of the certificate, the body confirms the details in and 3(a) of the document and certifies that the eligible individual is a staff member of the body.

5.(a)The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order number. The order form should contain all the elements that figure at of the certificate. If the certificate has to be stamped by the competent authority of the host , the order form shall also be stamped.

(b)The indication of the excise identification number as defined in Article 22(2)(a) of Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties is optional; the VAT identification number or tax reference number must be indicated.

(c)The currencies should be indicated by means of a three‑letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation 1 .

6.The abovementioned declaration by the eligible body/individual; shall be authenticated at by the stamp of the competent authority of the host . That authority can make its approval dependent on the agreement of another authority in its . 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 of the certificate.’

(1) 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 ( dollar).

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EUROPEAN COMMISSION

Brussels, 13.1.2022

COM(2022) 8 final

ANNEX

to the Proposal

for a Council Implementing Regulation

amending Implementing Regulation (EU) No 282/2011 as regards the update of the VAT and/or excise duty exemption certificate

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):

1. ELIGIBLE BODY/INDIVIDUAL

Designation/name

Street and No

Postcode, place

(Host) Member State

2. COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number)

3. DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL

The eligible body or individual(1) hereby declares

(a) that the goods and/or services set out in box 5 are intended(2)

For the official use of

For the personal use of

foreign diplomatic mission

a member of a foreign diplomatic mission

foreign consular representation

a member of a foreign consular representation

a European body to which the Protocol on the privileges and immunities of the European Union applies

an international organisation

a staff member of an international organisation

the armed forces of a State being a party to the North Atlantic Treaty (NATO force)

the armed forces of a Member State taking part in a Union activity under the common security and defence policy (CSDP)

the armed forces of the United Kingdom stationed in the island of Cyprus

For the use of the European Commission or any European agency or body executing their tasks in response to the COVID-19 pandemic

(designation of the institution) (see box 4)

(b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and

Place, date

Name and status of signatory

Signature

4. STAMP OF THE BODY (in case of exemption for personal use)

Place, date

Stamp

Name and status of signatory

Signature

5. DESCRIPTION OF THE GOODS AND/OR SERVICES, FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED

A. Information concerning the supplier/authorised warehousekeeper

(1) Name and address:

(2) Member State

(3) VAT/excise number or tax reference number

B. Information concerning the goods and/or services:

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

6. CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE

The consignment/supply of goods and/or services described in box 5 meets:

totally

up to a quantity of

(number)(4)

the conditions for exemption from VAT and/or excise duty

Place, date

Stamp

Name and status of signatory

Signature

7. PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use)

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

(*) Delete as appropriate.

(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.

Explanatory notes

2.(a)The general specification of the paper to be used is as laid down in the Official Journal of the European Communities C 164 of 1.7.1989, p. 3.

The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.

For an exemption from excise duty the exemption certificate shall be drawn up in duplicate:

–one copy to be kept by the consignor;

–one copy to accompany the movement of the products subject to excise duty.

(b)Any unused space in is to be crossed out so that nothing can be added.

(c)The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host .

(f)A recognised language means one of the languages officially in use in the or any other official language of the Union which the declares can be used for this purpose.

3.By its declaration in of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host .

4.By its declaration in of the certificate, the body confirms the details in and 3(a) of the document and certifies that the eligible individual is a staff member of the body.

(c)The currencies should be indicated by means of a three‑letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation 1 .

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