The Guidelines are shifted for tax reasons, particularly Council Directive 2021/1159 , which provides a temporary VAT exemption for purchases of goods and services made on behalf of Member States by an EU agency in response to the COVID-19 pandemic.
Beginning 1 July 2022, the reduced VAT rate of 6% (5% in Madeira and 4% in the Azores) will be extended to the following:
Source: parlamento. pt