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Council Implementing Regulation: 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

On MArch 15, 2022, ECOFIN adopted an update to the VAT and/or excise duty exemption certificate to be found in the VAT Implementing Regulation. This adapts the certificate first to the Buy and Donate changes and then, as of 1 July 2022, to defence efforts within the Union framework.

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