Heads of State and Government highlighted the need for innovative incentives for defence cooperation during the European Council in December 2013.
Consequently, the EDA in cooperation with the Member States, the relevant European Commission services as well as the Belgian authorities worked on provisions for VAT exemption for EDA projects and programmes. This was adopted through the revised Council Decision defining the statute, seat and operational rules of the EDA (Council Decision (CFSP) 2015/1835) on 12 October 2015.