LegalizeCouncil Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
| EUROPEAN UNION | VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE () (Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13)* |
| --- | --- |
| Serial No (optional): | Serial No (optional): |
| 1. ELIGIBLE BODY/INDIVIDUAL | 1. ELIGIBLE BODY/INDIVIDUAL |
| Designation/name | Designation/name |
| Street and number | Street and number |
| Postcode, place | Postcode, place |
| (Host) Member State | (Host) Member State |
| 2. COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number) | 2. COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number) |
| 3. DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL The eligible body or individual [^E0007] hereby declares (a) that the goods and/or services set out in box 5 are intended [^E0008] | 3. DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL The eligible body or individual [^E0007] hereby declares (a) that the goods and/or services set out in box 5 are intended [^E0008] |
| □ for the official use of | □ for the official use of |
| □ for the use of the European Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic | □ for the use of the European Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic |
| (b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and (c) that the information above is furnished in good faith. The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched, or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption or if the goods and/or services were not used in the manner intended. | (b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and (c) that the information above is furnished in good faith. The eligible body or individual hereby undertakes to pay to the Member State from which the goods were dispatched, or from which the goods and/or services were supplied, the VAT and/or excise duty which would be due if the goods and/or services did not comply with the conditions of exemption or if the goods and/or services were not used in the manner intended. |
| Place, date | Place, date |
| Place, date | Place, date |
| 4. STAMP OF THE BODY (in case of exemption for personal use) | 4. STAMP OF THE BODY (in case of exemption for personal use) |
| Place, date | Place, date |
| Place, date | Place, date |
| 5. DESCRIPTION OF THE GOODS AND/OR SERVICES FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED | 5. DESCRIPTION OF THE GOODS AND/OR SERVICES FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED |
| A. Information concerning the supplier/authorised warehousekeeper: | A. Information concerning the supplier/authorised warehousekeeper: |
| (1) name and address | (1) name and address |
| (2) Member State | (2) Member State |
| (3) VAT/excise number or tax reference number | (3) VAT/excise number or tax reference number |
| B. Information concerning the goods and/or services: | B. Information concerning the goods and/or services: |
| No | Detailed description of the goods and/or services [^E0009] (or reference to the attached order form) |
| 6. CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE | 6. CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE |
| The consignment/supply of goods and/or services described in box 5 meets: | The consignment/supply of goods and/or services described in box 5 meets: |
| □ totally | □ totally |
| the conditions for exemption from VAT and/or excise duty | the conditions for exemption from VAT and/or excise duty |
| Place, date | Place, date |
| Place, date | Place, date |
| 7. PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use) | 7. PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use) |
| By letter No: | By letter No: |
| Dated: | Dated: |
| Designation of eligible institution: Is by | Designation of eligible institution: Is by |
| Competent authority in host Member State: Dispensed from the obligation under box 6 to obtain the stamp | Competent authority in host Member State: Dispensed from the obligation under box 6 to obtain the stamp |
| Place, date | Place, date |
| Place, date | Place, date |
| (*) Delete as appropriate. | (*) Delete as appropriate. |
Delete as appropriate.
Place a cross in the appropriate box.
Delete space not used. This obligation also applies if order forms are attached.
Goods and/or services not eligible should be deleted in box 5 or on the attached order form.
Explanatory notes
- 1.For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 of Directive 2008/118/EC. Accordingly, one certificate shall be drawn up for each supplier/warehousekeeper. Moreover, the supplier/warehousekeeper is required to keep this certificate as part of his records in accordance with the legal provisions applicable in his Member State.
-
- (a) The general specification of the paper to be used is as laid down in the Official Journal of the European Communities (C 164, 1.7.1989, p. 3). The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length. For an exemption from excise duty the exemption certificate shall be drawn up in duplicate: — one copy to be kept by the consignor; — one copy to accompany the movement of the products subject to excise duty. (b) Any unused space in box 5.B is to be crossed out so that nothing can be added. (c) The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host Member State. (d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member State, a translation must be attached by the eligible body/individual. (e) On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual. (f) A recognised language means one of the languages officially in use in the Member State or any other official language of the Union which the Member State declares can be used for this purpose.
- 3.By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State.
- 4.By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body.
-
- (a) The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order number. The order form should contain all the elements that figure at box 5 of the certificate. If the certificate has to be stamped by the competent authority of the host Member State, the order form shall also be stamped. (b) The indication of the excise number defined in Article 2, point (12), of Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 is optional; the VAT identification number or tax reference number must be indicated. (c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation ([^E0011]).
- 6.The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax authority to obtain such an agreement.
- 7.To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate.
ANNEX III
Article 56 of this Regulation
| Unit | Weights traded |
|---|---|
| Kg | 12,5/1 |
| Gram | 500/250/100/50/20/10/5/2,5/2 |
| Ounce (1 oz = 31,1035 g) | 100/10/5/1/1/2/1/4 |
| Tael (1 tael = 1,193 oz) [^E0012] | 10/5/1 |
| Tola (10 tolas = 3,75 oz) [^E0013] | 10 |
Tael = a traditional Chinese unit of weight. The nominal fineness of a Hong Kong tael bar is 990 but in Taiwan 5 and 10 tael bars can be 999,9 fineness.
Tola = a traditional Indian unit of weight for gold. The most popular sized bar is 10 tola, 999 fineness.
ANNEX IV
Correlation Table
| Regulation (EC) No 1777/2005 | This Regulation |
|---|---|
| Chapter I | Chapter I |
| Article 1 | Article 1 |
| Chapter II | Chapters III and IV |
| Section 1 of Chapter II | Chapter III |
| Article 2 | Article 5 |
| Section 2 of Chapter II | Chapter IV |
| Article 3(1) | Article 9 |
| Article 3(2) | Article 8 |
| Chapter III | Chapter V |
| Section 1 of Chapter III | Section 4 of Chapter V |
| Article 4 | Article 28 |
| Section 2 of Chapter III | Section 4 of Chapter V |
| Article 5 | Article 34 |
| Article 6 | Articles 29 and 41 |
| Article 7 | Article 26 |
| Article 8 | Article 27 |
| Article 9 | Article 30 |
| Article 10 | Article 38(2)(b) and (c) |
| Article 11(1) and (2) | Article 7(1) and (2) |
| Article 12 | Article 7(3) |
| Chapter IV | Chapter VI |
| Article 13 | Article 42 |
| Chapter V | Chapter VIII |
| Section 1 of Chapter V | Section 1 of Chapter VIII |
| Article 14 | Article 44 |
| Article 15 | Article 45 |
| Section 2 of Chapter V | Section 4 of Chapter VIII |
| Article 16 | Article 47 |
| Article 17 | Article 48 |
| Chapter VI | Chapter IX |
| Article 18 | Article 52 |
| Chapter VII | Chapter XI |
| Article 19(1) | Article 56 |
| Article 19(2) | Article 57 |
| Article 20(1) | Article 58 |
| Article 20(2) | Article 62 |
| Article 20(3), first subparagraph | Article 59 |
| Article 20(3), second subparagraph | Article 60 |
| Article 20(3), third subparagraph | Article 63 |
| Article 20(4) | Article 61 |
| Chapter VIII | Section 3 of Chapter V |
| Article 21 | Article 16 |
| Article 22 | Article 14 |
| Chapter IX | Chapter XII |
| Article 23 | Article 65 |
| Annex I | Annex I |
| Annex II | Annex III |
[^E0001]: OJ L 268, 12.10.2010, p. 1.
[^E0002]: OJ L 326, 21.11.1986, p. 40.
[^E0003]: Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 348, 29.12.2017, p. 32).
[^E0004]: OJ L 44, 20.2.2008, p. 23.
[^E0005]: OJ L 206, 8.8.2009, p. 1.
[^E0006]: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
[^E0011]: As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).
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