- An agreement was reached on the electronic VAT exemption certificate for January 2025
- The ECOFIN meeting in December approved EU Commission proposals to amend the VAT Directive for a digital certificate
- The new electronic certificate will replace the current paper certificate by 2032
- This certificate is used for VAT exemptions on supplies to international organizations, NATO, and diplomatic missions
- The original four-year transition period from 2026 to 2030 was shortened to 2031-2032
- The delay allows tax authorities time to develop necessary IT systems and align with investments for the VIDA package
- During the transition, both electronic and paper certificates can be used
- Until the new regulation is active, the existing VAT exemption certificate from Regulation No. 282/2011 will remain in use to prove eligibility for a zero VAT rate
Source: pwc.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.
