Tax Exemption Rules
Comprehensive guidelines on VAT and Excise duty exemptions for diplomatic missions, consular posts, and international organizations within the European Union.
Rules for Accredited Individuals
Personal purchases made by diplomats and consular staff are eligible for VAT and Excise exemption under Article 151 of the VAT Directive (2006/112/EC), subject to the host country's specific quotas and regulations.
- Required Documentation: A valid exemption certificate endorsed by the host country's Ministry of Foreign Affairs must be provided before dispatch.
- Personal Quotas: Exemptions on alcohol and tobacco are strictly limited to the personal quotas defined by your host nation's protocol department.
- Delivery Address: Goods must be delivered to the official registered residence or the embassy address.
Rules for Official Institutions
Purchases made for official use by embassies, consulates, and recognized international organizations enjoy full exemption from VAT and Excise duties for official receptions and institutional needs.
- Required Documentation: The official VAT and Excise duty exemption certificate must bear the stamp of the institution and the signature of the Head of Mission.
- Volume & Quotas: Official purchases for receptions (e.g., national days) generally have higher or unlimited quotas, provided they are justified by the institution's official functions.
- Payment Method: Payments must be made via a bank transfer directly from the official bank account of the embassy or institution.
Rules for NATO & Armed Forces
Members of the armed forces belonging to the North Atlantic Treaty Organization (NATO) stationed in EU member states are eligible for tax-free procurement under the Status of Forces Agreement (SOFA).
- Required Documentation: An official NATO exemption certificate (or equivalent form recognized by the host nation's tax authority) signed by the commanding officer.
- Eligibility: Applies to purchases intended for the use of the armed forces or the civilian staff accompanying them, or for supplying their messes and canteens.
- Delivery: Goods must be securely delivered directly to the designated military base or recognized headquarters.