KAITSEMINISTEERIUM

Logistics Battalion 461, Bundeswehr 24.09.2026 nr 7-5/26/136 Kalevi poik 5, Kuressaare 93815 Saaremaa

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

Kaitseministeerium kui käibemaksuseaduse § 1 5 ig 52 alusel Euroopa Liidu maksuvabastusetöendeid (direktiivi 2006/1 12/EU artikkel 151 ja direktiivi (EL) 2020/262 artikkel 12) kinnitav siirdeliikmcsriigi padev ametiasutus, annab protseduuri lihtsustamiseks Bundeswehri üksusele Logistics Battalion 461, mis on Eestis ühises kaitsetegevuses osalev NATO liikmesriigi relvajöudude Uksus ning vastab seetOttu ametlikuks kasutamiseks vajaliku kauba ja teenuse käibemaksust vabastamise tingimustele, alates 10.10.2026 kuni 01.11.2026 ba nimetatud maksuvabastustöendile padeva asutuse tempel ja alikiri vötmata 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 vötta.

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

The Ministry ofDefence ofthe Republic ofEstonia that under § ]Sparagraph 52 ofthe Value- Added Tax Act is the host member state authority competent to issue the VAT exemption certificates ofthe European Union (Article 151 ofCouncil Directive 2006/112/EC andArticle 12 ofCouncil Directive (EU) 2020/262,), for thepurpose ofsimplfying theprocedure, gives the Bundeswehr Logistics Battalion 461, 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 10.10.2026 until 01.11.2026, a permission to exempt the consignee from the requirement to have the aforementioned certificate 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 Kaitsevalmidüse osakonna juhataj a

Inga Urke Inga.Urkekaitseministeeriurn ce

Sakala 1 I 15094 TaIIinn I 717 0022 I [email protected] I www.kaitseministeerium.ee Registrikood 70004502