- Electronic VAT exemption certificate proposal to be discussed at December Ecofin meeting
- The proposal involves replacing the current paper-based VAT exemption certificate with an electronic version for specific transactions considered exports under the VAT Directive
- Member States will use the electronic certificate to confirm transactions qualifying for exemptions such as diplomatic supplies and supplies to armed forces
- The certificate will be issued and electronically signed by the eligible body or individual and the host Member State
- EU ambassadors will review the proposal one last time on 4 December before its expected adoption at the Ecofin meeting on 10 December
- Changes made by Member States to the initial proposal include extending the implementation deadline to 30 June 2031 and allowing the use of the paper certificate until 30 June 2032
- The draft text of the Council is currently available for review
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.
