- EU Commission proposed changes to VAT rules on electronic exemption certificates
- Proposal includes introducing electronic exemption certificates for transactions meeting specific conditions
- Commission can adopt implementing measures for technical details and specifications of electronic format
- Proposal covers both cross-border and national transactions
- Taxpayers must issue electronic certificate and pay VAT if exemption conditions are not met
- Member states can continue using paper version during transition period until December 30, 2024
- Comments on the proposal are requested by August 16, 2024 to be sent to specified email addresses
- Questions can be directed to Lone Lau-Jensen at specified contact information
Source: hoeringsportalen.dk
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.
