rec_21

(21) The COVID-19 pandemic proved that there is a need to adapt Directive 2006/112/EC to make the legal framework ready to address future crises and, therefore, to enable Member States to respond swiftly to exceptional circumstances like pandemics, humanitarian crises and natural disasters. To that end, Member States which were authorised by the Commission to apply an exemption from VAT on goods imported for the benefit of disaster victims should have the possibility to apply, under the same conditions, an exemption with the right to deduct input VAT in respect of the intra-Community acquisitions and domestic supplies of those goods, and of services related to such goods, to the eligible bodies for them to be able to help victims of such disasters. If the conditions for exemptions are no longer fulfilled, the supply of such goods and services should be subject to 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.