- European Commission proposes electronic VAT exemption certificate for certain export transactions
- Directive introduces electronic certificate to replace current paper form
- Member States required to use electronic certificate to confirm exemption under VAT Directive
- No distinction between domestic and cross-border transactions with electronic certificate
- Electronic certificate also applies to exemptions granted through VAT refund
- Technical details for electronic certificate to be established by European Commission
- Member States must implement new rules by 30 June 2026
- Transitional period allows use of paper version until 30 June 2030
Source: etaf.tax
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.
