- The VAT Directive exempts certain goods and services from VAT for diplomatic and consular relations, international organizations, and similar entities.
- Currently, a paper certificate or document is required to claim this exemption in Belgium.
- The European Council proposes to digitize this process, replacing paper certificates with electronic ones.
- The beneficiary institution or person will issue and electronically sign the certificate with the host Member State.
- The beneficiary remains liable for VAT if the exemption conditions are not met.
- The Commission will provide technical details and manage the central IT system for electronic certificates.
- Member states must implement the new regulations by June 30, 2031, but can use paper certificates or other systems until June 30, 2032.
Source: vatsquare.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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