Article 1
1. In compiling national accounts aggregates for the purposes of Regulation (EU) 2019/516, repayments of VAT incurred on purchases, made to non-taxable persons or to taxable persons for their exempt activities, shall be treated in ESA 2010 as other current transfers (D.7) or capital transfers (D.9), and not as if they were deductible VAT. 2. For the purposes of paragraph 1, the term ‘taxable person’ shall have the meaning given to it by Articles 9 to 13 of Directive 2006/112/EC, and the ‘exempt activities’ shall be understood as the activities listed in Articles 132 to 137 of that Directive.