- The Council of the EU has reached a political agreement to introduce an electronic certificate of exemption from VAT, aiming to replace the existing paper version by July 1, 2030, while allowing both formats to be used during the transition period.
- The electronic certificate will be utilized for VAT exemptions on goods, particularly for imports destined for embassies, international organizations, or armed forces, and is part of amendments to Directive 2006/112/EC and Implementing Regulation (EU) No 282/2011.
Source Taxlive
See also
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