Regulatory developments 2021

Council Directive (EU) 2021/1159 of 13 July 2021 on temporary exemptions relating to imports and certain supplies, in response to the COVID-19 pandemic

por la que se modifica la Directiva 2006/112/CE en lo que respecta a las exenciones temporales relativas a las importaciones y a determinados suministros, en respuesta a la pandemia de COVID-19.(DOUE, 15-julio-2021)

On July 15, the Council Directive ( ) 2021/1159 of July , 2021, which amends Directive 2006/112/ EC as regards temporary exemptions relating to imports and certain supplies, in response to the COVID-19 pandemic.

In order to make the best possible use of the Union budget to tackle the very serious consequences of the COVID-19 pandemic, the exemptions introduced by this Directive should be applied retroactively from 1 January 2021, which is essential to prevent the measures being taken to address the effects of the COVID-19 pandemic from being rendered ineffective. Any adjustment required in relation to the initially taxed transactions could be made by resorting to already existing correction mechanisms, for example by means of a subsequent VAT declaration.

Thus, with effect from 1 January 2021, the following letters are added to section 1 of article 143 and 151 of Directive 2006/112/ EC , which establish the exemption of the following operations:
Letters f ter) of section 1 of article 143 and ter) of section 1 of article 151 which establish that imports of goods carried out by the Commission, as well as the supply of goods or the provision of services to the Commission, are exempt from VAT, or by an established body or agency, in the exercise of the functions conferred on them by Union law in response to the COVID-19 pandemic, except where the imported or purchased goods and the provision of purchased services are used, immediately or at a later date, for subsequent deliveries for consideration by the Commission or said body or agency.