- The Council has reached a political agreement on a new directive to introduce an electronic tax certificate for VAT exemptions, replacing the current paper certificates used for VAT-exempt goods, such as those imported for embassies and international organizations.
- The directive outlines that the electronic certificate will have a defined format and IT specifications, with a transitional period allowing both electronic and paper versions to be used; however, its mandatory use will be limited to cases involving two member states where exemptions are not granted as refunds.
- The transition period for the new electronic VAT exemption certificate has been shortened from four years to one year, set for 2031-2032, allowing tax authorities to manage IT developments alongside the implementation of the recent VIDA package, with the proposals now awaiting formal adoption and publication.
Source
- consilium.europa.eu
- Changes to the EU VAT Directive 2006/112/EC
- Changes to Implementing Regulation 282/2011
- Annex
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