New regulations for 2022

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

On March 16, 2022, the Implementing Regulation ( EU 2022/432 of the Council, March 15, 2022, is published in 1## OJEU ##1## with entry into force on 17 March, amending the exemption certificate to allow Member States to uniformly apply the new VAT exemptions relating to measures taken at Union level in response to the COVID pandemic -19.

Specifically, the certificate of ANNEX II of Implementing Regulation (EU) No 282/2011 is amended in accordance with ANNEX I of this regulation, so that it includes as a beneficiary body the Commission or any body or agency created in accordance with the Law of the Union, in the event that the Commission or such body or agency exercises its functions in response to the COVID-19 pandemic.

In order to avoid unnecessary administrative burdens in cases where exempt supplies have already been processed using the previous version of the certificate, it is appropriate that the updated certificate, as amended by this Regulation, should not apply retroactively.

por el que se modifica el Reglamento de Ejecución (UE) nº 282/2011 en lo que respecta al certificado de exención del IVA y/o de los impuestos especiales.(DOUE, 16-marzo-2022)