- On December 10, 2024, the EU Commission announced a new directive introducing an electronic VAT exemption certificate to replace the existing paper certificates, facilitating the modernization and digitalization of tax processes across the EU.
- The transition period for member states will allow for the use of both electronic and paper certificates, shortened from four years to just one year (2026-2032) to align with the implementation of the ViDA initiative and necessary IT developments.
- The electronic VAT exemption certificate will be mandatory only in cases involving two member states where the exemption is not granted through a refund, with further technical details and specifications to be established in upcoming Commission implementing acts.
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