Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies, in response to the COVID-19 pandemic

This directive temporarily suspends certain Value Added Tax (VAT) rules. It allows for exemptions on goods and services imported or supplied during the COVID-19 pandemic, easing burdens on businesses and citizens. This measure aims to provide financial relief and support the economic recovery efforts related to the pandemic. It affects businesses involved in importing and supplying goods and services.