What changed, Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing…

+ | EUROPEAN UNION | VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE (*)(Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13) |
+ | --- | --- |
+ 
+ | **Serial No (optional):** |  |  |  |  |  |
+ | --- | --- | --- | --- | --- | --- |
+ | 1. **ELIGIBLE BODY/INDIVIDUAL** |  |  |  |  |  |
+ | Designation/name |  |  |  |  |  |
+ | Street and number |  |  |  |  |  |
+ | Postcode, place |  |  |  |  |  |
+ | (Host) Member State |  |  |  |  |  |
+ | 2. **COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number)** |  |  |  |  |  |
+ | 3. **DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL**The eligible body or individual (1) hereby declares(a) that the goods and/or services set out in box 5 are intended (2) |  |  |  |  |  |
+ | □ for the official use of | □ for the personal use of |  |  |  |  |
+ |  | □ foreign diplomatic mission |  | □ a member of a foreign diplomatic mission |  |  |
+ |  | □ foreign consular representation |  | □ a member of a foreign consular representation |  |  |
+ |  | □ a European body to which the Protocol on the privileges and immunities of the European Union applies |  |  |  |  |
+ |  | □ an international organisation |  | □ a staff member of an international organisation |  |  |
+ |  | □ the armed forces of a State being a party to the North Atlantic Treaty (NATO force) |  |  |  |  |
+ |  | □ the armed forces of the United Kingdom stationed in the island of Cyprus |  |  |  |  |
+ | □ for the use of the European 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 |  |  |  |  |  |
+ |  | (designation of the institution) (see box 4) |  |  |  |  |
+ | (b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and(c) that the information above is furnished in good faith.The eligible body or individual hereby undertakes to pay to the Mem…
+ | Place, date | Name and status of signatory |  |  |  |  |
+ | Signature |  |  |  |  |  |
+ | 4. **STAMP OF THE BODY (in case of exemption for personal use)** |  |  |  |  |  |
+ | Place, date | Stamp | Name and status of signatory |  |  |  |
+ | Signature |  |  |  |  |  |
+ | 5. **DESCRIPTION OF THE GOODS AND/OR SERVICES FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED** |  |  |  |  |  |
+ | A. Information concerning the supplier/authorised warehousekeeper: |  |  |  |  |  |
+ | (1) name and address |  |  |  |  |  |
+ | (2) Member State |  |  |  |  |  |
+ | (3) VAT/excise number or tax reference number |  |  |  |  |  |
+ | B. Information concerning the goods and/or services: |  |  |  |  |  |
+ | No | Detailed description of the goods and/or services (3) (or reference to the attached order form) | Quantity or number | Value excluding VAT and excise duty | Currency |  |
+ |  |  |  | Value per unit | Total value |  |
+ |  |  |  |  |  |  |
+ |  |  |  |  |  |  |
+ |  |  |  |  |  |  |
+ |  |  |  |  |  |  |
+ |  |  |  |  |  |  |
+ |  |  | Total amount |  |  |  |
+ | 6. **CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE** |  |  |  |  |  |
+ | The consignment/supply of goods and/or services described in box 5 meets: |  |  |  |  |  |
+ | □ totally | □ up to a quantity of | (number) (4) |  |  |  |
+ | the conditions for exemption from VAT and/or excise duty |  |  |  |  |  |
+ | Place, date | Stamp | Name and status of signatory |  |  |  |
+ | Signature |  |  |  |  |  |
+ | 7. **PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use)** |  |  |  |  |  |
+ | By letter No: |  |  |  |  |  |
+ | Dated: |  |  |  |  |  |
+ | Designation of eligible institution:Is by |  |  |  |  |  |
+ | Competent authority in host Member State:Dispensed from the obligation under box 6 to obtain the stamp |  |  |  |  |  |
+ | Place, date | Stamp | Name and status of signatory |  |  |  |
+ | Signature |  |  |  |  |  |
+ | (1)Delete as appropriate.(2)Place a cross in the appropriate box.(3)Delete space not used. This obligation also applies if order forms are attached.(4)Goods and/or services not eligible should be deleted in box 5 or on the attached order form.(*) Delete as appropriate. |  |  |  |  |  |
+ 
+ (a) The general specification of the paper to be used is as laid down in the *Official Journal of the European Communities* (C 164, 1.7.1989, p. 3). The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetre…
− (a) The general specification of the paper to be used is as laid down in the *Official Journal of the European Communities* C 164 of 1.7.1989, p. 3. The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetre…
+ (b) Any unused space in box 5.B is to be crossed out so that nothing can be added.
− (b) Any unused space in box 5.B. is to be crossed out so that nothing can be added.
+ (d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member State, a translation must be attached by the eligible body/individual.
− (d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member Stale, a translation must be attached by the eligible body/individual.
+ (b) The indication of the excise number defined in Article 2, point (12), of Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 is optional; the VAT identification number or tax reference number mus…
− (b) The indication of the excise identification number as defined in Article 22(2)(a) of Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of excise duties is optional; the VAT identification number or tax reference number must be indicated.
+ 6. The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax …
− 6. The abovementioned declaration by the eligible body/individual; shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax…