rec_13

(13) On the basis of the information distributed by the Commission, Member States should be able to apply reduced rates and exemptions with the right to deduct input VAT on the supplies of goods and services on which other Member States apply such rates and exemptions, provided that reduced rates and exemptions are applied under the same conditions as applicable in Member States already applying those rates and exemptions. For the exercise of those options, Member States should adopt detailed rules and communicate the text of adopted provisions to the VAT Committee. Based on that communication, the Commission should present to the Council a report with a comprehensive list indicating the goods and services to which Member States apply reduced rates and exemptions with the right to deduct input VAT.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.