KAITSEMINISTEERIUM

Turkish Air Force Headquarter 29.06.2026 nr 7-5/26/9 1 Amari Lennubaas Vasalemma vald 76 1 02 HARJUMAA

Luba ametlikuks kasutamiseks soetatava teenuse ja kauba maksuvabastuse tOendi esitamiseks jima siirdeliikmesriigi pädeva ametiasutuse kinnituseta

Kaitseministeerium kui käibemaksuseaduse § 1 5 ig 52 alusel Euroopa Liidu maksuvabastusetOendeid (direktiivi 2006/1 12/EU artikkel 15 1 ja direktiivi (EL) 2020/262 artikkel 12) kinnitav siirdeliikmesriigi padev ametiasutus, annab protseduuri lihtsustamiseks Turkish Air Force Headquarter, mis on Eestis ühises kaitsetegevuses osalev NATO liikmesriigi relvajOudude üksus fling vastab seetOttu ametlikuks kasutamiseks vajaliku kaubaja teenuse käibemaksust vabastamise tingimustele, alates 01.07.2026 kuni 31.12.2026 ba nimetatud maksuvabastustOendile padeva asutuse tempel ja ailkiri vOtmata jätta. Luba antakse vastavalt Noukogu rakendusmäärusele (EL) 282/201 1 . Nimetatud Euroopa Liidu käibemaksuvabastuse tOend kehtib esitamisel koos käesoleva loaga. Loa kuritarvitamise korral vOidakse see tagasi vOtta.

Permission to issue tax exemption certjficatefor goods and servicesfor official use without the stamp and signature ofthe competent host nation authority

The Ministry ofDefence ofthe Republic ofEstonia that under § 15 paragraph 52 ofthe Value- Added Tax Act is the host member state authority competent to issue the VAT exemption certfIcates ofthe European Union (Article 151 ofCouncil Directive 2006/112/EC andArticle 12 ofCouncil Directive (EU) 2020/262), for thepurpose ofsimplfying theprocedure, gives the Turkish Air Force Headquarter, that belongs to the armedforces ofa NATO Member State participating in the common defence effort in Estonia and is therefore eligible for VAT exemption on goods and services for official use, for the time period of 01.07.2026 until 31.12.2026, a permission to exempt the consignee from the requirement to have the aforementioned certfficate stamped by the competent host nation authority. The permission is issued in accordance with the Council implementing regulation (EU) no 282/2011. In order for the certificate without the stamp and signature of the competent host nation authority to be valid, it shall be presented together with this permission. If the exemption is abused, the permission may be revoked.

GertKaju Kaitseva1mi1use osakonna juhataja

Inga Urke Inga.Urkekaitseministeerium.ee

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