The European Commission has adopted its proposal for updated VAT exemption certificates for the supplies of goods and services used as part of the EU response to COVID-19 and for certain activities carried out by the armed forces.
The VAT exemption in relation to COVID-19 will apply retroactively to goods and services supplied since 1 January 2021. It will apply from 1 June 2022 for goods and services used in activities carried out by the armed forces of one Member State in another Member State.
The proposal for the new exemption certificates will now go to the Council for approval by Member States.
For more information read the VAT Exemption Certificate Proposal.
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