- The VAT Directive will introduce an electronic version of the VAT exemption certificate, with the requirement for this electronic certificate set to take effect on March 20, 2025.
- Member States are required to comply with this new directive by June 30, 2031, ensuring the transition to electronic certification for VAT exemptions.
- A transitional period is established under Implementing Regulation (EU) No 282/2011, allowing Member States to continue using the existing paper certificates for transactions conducted until June 30, 2032
Source Taxlive
See also
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