Considerations on COM(2024)279 -

Please note

This page contains a limited version of this dossier in the EU Monitor.

 
dossier COM(2024)279 - .
document COM(2024)279
date July  8, 2024
 
(1) Article 151(1a) of Directive 2006/112/EC introduces the new electronic VAT exemption certificate and the electronic procedure required to process it. To give Member States sufficient flexibility to implement the large number of related IT projects under way, they are allowed to continue to use the existing paper certificate, as set out in Annex II to Council Implementing Regulation (EU) No 282/20112, for transactions made until 30 June 2030. Article 51(1) of that Implementing Regulation should be amended to allow for the use of either electronic or paper certificates during a transitional period.

(2) Annex II to Implementing Regulation (EU) No 282/2011 should be replaced to reflect the fact that Council Directive 2008/118/EC3 has been replaced by Council Directive (EU) 2020/2624.

(3) In accordance with Directive 2006/112/EC, from 1 July 2030, only the electronic exemption certificate referred to in Article 151(1a) 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 from that date.

(4) Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly.