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Council Regulation (EU) 2025/1106 of 27 May 2025 establishing the Security Action for Europe (SAFE) through the Reinforcement of the European Defence Industry Instrument (Text with EEA relevance) article 20 CELEX: 32025R1106 VAT exemption on importation and supply of defence products
1. For the purposes of this Regulation, the supplies, intra-Community acquisitions and importations of defence products or other products for defence purposes which are made under contracts resulting from procurements supported by the SAFE instrument shall be exempted from the value added tax (VAT) applicable under Directive 2006/112/EC. The exemption shall be with deductibility of the VAT paid at the preceding stage. 2. The VAT exemption certificate set out in the Annex shall serve to confirm that the transaction qualifies for the VAT exemption under this Regulation. That certificate shall be stamped by the competent authorities of the Member State of the entity acquiring the defence products or other products for defence purposes under contracts resulting from procurements supported by the SAFE instrument and held by the supplier of those products as part of their records. |