- The EU Regulation 1106/2025 introduces a VAT exemption regime for defense products supplied under contracts supported by the SAFE instrument.
- The exemption applies to domestic supplies, intra-EU acquisitions, and imports of defense-related products.
- The right to deduct input VAT is maintained for these operations.
- At the national level, this regime is assimilated to the non-taxable VAT regime under Italian law (DPR 633/72, art. 72).
- Certification is required to prove the conditions for VAT exemption for transactions involving armed forces and related organizations.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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