Council Directive (EU) 2021/1159 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic

Summary:

Directive (EU) 2021/1159 - adopted by the Council of the European Union on 13 July 2021 - introducing amendments to Directive 2006/112/EC to exempt from Value-Added Tax (VAT) goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis.

Further information:

The draft law aims to maximise the efficiency of EU funds used in the public interest to respond to crises, and to strengthen EU-level disaster and crisis management bodies. The proposed measures allow the Commission and other EU agencies and bodies to import and purchase goods and services VAT-free when those purchases are being distributed during emergency response in the European Union.

The draft law was adopted by the Commission on 12 April 2021. The plenary of the European Parliament adopted an opinion on this file on 18 May 2021. The Council of the European Union adopted the proposed Regulation on 13 July 2021. The Act was published in the Official Journal on 15 July 2021.

Official

European Parliament: Legislative Observatory: Procedure File for Proposal on Common system of value added tax (VAT): exemptions on importations and on certain supplies, in respect of Union measures in the public interest (2021/0097(CNS)) https://oeil.secure.europarl.europa.eu/oeil/popups/ficheprocedure.do?lang=en&reference=2021/0097(CNS)

EUR-LEX: COM(2021)181: Proposal for a Council Directive amending Directive 2006/112/EC as regards exemptions on importations and on certain supplies, in respect of Union measures in the public interest https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=COM:2021:181:FIN

European Commission: Press Release, 12/04/2021: Coronavirus Response: Commission proposes to exempt vital goods and services distributed by the EU from VAT in times of crisis https://ec.europa.eu/commission/presscorner/detail/en/ip_21_1642

European Commission: DG Taxation and Customs Union: News, 12/04/2021: Commission proposes to exempt vital goods and services distributed by the EU in times of crisis https://ec.europa.eu/taxation_customs/news/commission-proposes-exempt-vital-goods-and-services-distributed-eu-times-crisis_en

Council of the European Union: Press Release, 13/07/2021: Council adopts a temporary ‘buy and donate’ VAT exemption https://www.consilium.europa.eu/en/press/press-releases/2021/07/13/council-adopts-a-temporary-buy-and-donate-vat-exemption/

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