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Proof for VAT exemptions pursuant to sec. 4 no. 7 of the German VAT Act for supplies to special institutions

In its letter of 16 September 2022, the Federal Ministry of Finance published a new model form for providing proof that the conditions for VAT exemptions, in accordance with sec. 4 no. 7 of the German VAT Act, for supplies to special institutions (such as NATO troops and intergovernmental institutions) have been met. This new form also serves as proof of the use of goods by certain EU institutions in response to the COVID-19 pandemic within the meaning of sec. 4c of the German VAT Act.

Source: kmlz.de

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