- EU Council reaches political agreement on new Directive for electronic VAT exemption certificates
- Directive aims to replace paper certificates with electronic ones for VAT-exempt goods like those imported for embassies or armed forces
- Details on electronic format and IT specifications to be set by expert groups and Commission implementing acts
- Transition period reduced from four years to one year, allowing use of both paper and electronic certificates during 2031-2032
- Member states limit mandatory use of electronic certificates to cross-border situations without refunds
- Council’s feedback on key elements of electronic certificate to influence Commission’s design and final Directive text
Source: answerconnect.cch.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.
