Electronic certificate exemption from turnover tax in VAT Directive

• 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

• EU Directive 2025/425: Transition to Electronic VAT Exemption Certificates for Streamlined Compliance – VATupdate

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