With the EU Implementing Regulation no. 2022/432, published in the EU Official Journal, the certificate of exemption from VAT and / or excise duties was replaced in order to allow Member States to apply the new VAT exemption uniformly to the defense efforts undertaken in the within the Union and the new VAT exemptions relating to measures adopted at Union level in response to the Covid-19 pandemic. The certificate of exemption from VAT and / or excise duties serves as a confirmation that a given transaction is eligible for exemption from VAT and / or excise duties.
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