Considerations on COM(2024)279 - Amendment of Implementing Regulation (EU) No 282/2011 as regards the electronic VAT exemption certificate - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
dossier | COM(2024)279 - Amendment of Implementing Regulation (EU) No 282/2011 as regards the electronic VAT exemption certificate. |
---|---|
document | COM(2024)279 ![]() |
date | February 18, 2025 |
(2) | Annex II to Implementing Regulation (EU) No 282/2011 should be replaced to reflect the fact that Council Directive 2008/118/EC (4) has been replaced by Council Directive (EU) 2020/262 (5). |
(3) | In accordance with Directive 2006/112/EC, from 1 July 2032, only the electronic certificate referred to in Article 151a of that Directive is to be used. Consequently, Article 51 of, and Annex II to, Implementing Regulation (EU) No 282/2011, which provide for the paper version of the exemption certificate, should be deleted on that date. |
(4) | Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly, |