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See also
Changes to Article 151 of the EU VAT Directive 2006/112/EC
In Article 151 of Directive 2006/112/EC, the following paragraphs 1a and 1b are inserted:
1a. Member States shall use an electronic certificate to confirm that a transaction qualifies for an exemption provided for in paragraph 1, first subparagraph. The eligible body or individual to whom the exempt supply of goods or services is made, shall issue the certificate and, together with the host Member State, shall sign it by electronic means.
If the goods or services are intended for official use, Member States may dispense the eligible body or individual from the requirement to have the certificate signed by the host Member State under the conditions they may lay down. This dispensation may be withdrawn in the case of abuse. Member States shall inform the Commission of the contact point designated to identify the services responsible for signing the certificate by electronic means and the extent to which they dispense with this requirement. The Commission shall inform the other Member States of the information received from Member States.
By way of derogation from the first two subparagraphs, Member States may opt to use the paper version of the certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011* for any transaction made until 30 June 2030.
The Commission shall, by means of implementing acts, determine the technical details and specifications as regards the electronic format of the certificate referred to in the first subparagraph and its processing. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010.
The Commission shall, by means of implementing acts, determine the technical details and specifications as regards the electronic format of the certificate referred to in the first subparagraph and its processing. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010.
1b. Without prejudice to paragraph 3, if the conditions for exemption laid down in paragraph 1, first subparagraph, are not met or cease to apply, the eligible body or individual who issued and signed the certificate shall be liable to pay the VAT to the Member State where it is due
