Council Implementing Regulation (EU) 2022/432 of 15 March 2022 amending Implementing Regulation (EU) No 282/2011 as regards the VAT and/or excise duty exemption certificate

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1) Directive 2006/112/EC and Council Directive 2008/118/EC (2) were amended by means of Council Directive (EU) 2019/2235 (3), which introduced exemptions from VAT and excise duty for defence efforts undertaken within the Union framework. Those exemptions were to be applied by the Member States from 1 July 2022.

(2) Directive 2006/112/EC was further amended by means of Council Directive (EU) 2021/1159 (4), which introduced new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic. In view of the urgency of the situation related to the COVID-19 pandemic, those exemptions were to be applied by the Member States with retroactive effect from 1 January 2021.

(3) The VAT and/or excise duty exemption certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (5) (the ‘certificate’) serves to confirm that a transaction qualifies for the exemption from VAT and/or excise duty under Article 151 of Directive 2006/112/EC. In order to enable the Member States to apply the new VAT exemption for defence efforts undertaken within the Union framework and the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic in a uniform way, the certificate should be amended.

(4) As regards the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic, the certificate should be amended in order to include as an eligible body the 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. In order to avoid unnecessary administrative burden in cases where the exempted supplies have already been processed using the current version of the certificate, it is appropriate for the certificate, as amended by means of this Regulation, not to be applied retroactively.

(5) As regards the new exemption from VAT for defence efforts undertaken within the Union framework, the certificate should be amended in order to include as eligible bodies the 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, and the armed forces of a Member State taking part in a Union activity under the common security and defence policy (CSDP). For that purpose, and in line with the date of application of the laws, regulations and administrative provisions necessary for the Member States to comply with Directive (EU) 2019/2235, the certificate should be amended with effect from 1 July 2022.

(6) In view of the retroactive effect of the new VAT exemptions concerning measures taken at Union level in response to the COVID-19 pandemic, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union.

(7) Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

(1) Annex II is replaced by the text appearing in Annex I to this Regulation;

(2) Annex II is replaced by the text appearing in Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

Article 1 , point (1), shall apply until 30 June 2022.

Article 1 , point (2), shall apply from 1 July 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 15 March 2022.

For the Council The President B. LE MAIRE

(1) OJ L 347, 11.12.2006, p. 1.

(2) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

(3) Council Directive (EU) 2019/2235 of 16 December 2019 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 (OJ L 336, 30.12.2019, p. 10).

(4) Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic (OJ L 250, 15.7.2021, p. 1).

(5) Council 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 (OJ L 77, 23.3.2011, p. 1).