VAT and excise duty: Directive (EU) 2019/2235 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
Directive (EU) 2019/2235 aligns the VAT and excise duty treatment of defence efforts undertaken within the EU and within the North Atlantic Treaty Organization (NATO) umbrella. It introduces an exemption from VAT and excise duties for supplies to armed forces when these forces are deployed outside their own Member State and take part in activities under the Common Security and Defence Policy. Supplies to armed forces participating in a NATO defence effort can already benefit from such exemptions. By aligning the tax treatment of both defence efforts, the Directive contributes to improving European capabilities in the field of defence and crisis management and strengthening Union security and defence. The Commission is today sending a letter of formal notice to Belgium, Greece, Spain, Austria and Portugal since they have not transposed the Directive by the deadline of 30 June 2022.
Source: europa.eu
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