Implementing regulation 2025/428 - Amendment of Implementing Regulation (EU) No 282/2011 as regards the electronic VAT exemption certificate

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Contents

  1. Current status
  2. Key information
  3. Key dates
  4. Legislative text
  5. Original proposal
  6. Sources and disclaimer
  7. Full version
  8. EU Monitor

1.

Current status

This implementing regulation entered into force on March 20, 2025.

2.

Key information

official title

Council Implementing Regulation (EU) 2025/428 of 18 February 2025 amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate
 
Legal instrument Implementing regulation
Number legal act Implementing regulation 2025/428
Regdoc number ST(2024)16629
Original proposal COM(2024)279 EN
CELEX number i 32025R0428

3.

Key dates

Document 18-02-2025; Date of adoption
Effect 20-03-2025; Entry into force Date pub. +20 See Art 3.1
01-07-2031; Application Partial application See Art 3.2
01-07-2032; Application Partial application See Art 3.3
End of validity 31-12-9999

4.

Legislative text

 

Official Journal

of the European Union

EN

L series
 
 

2025/428

28.2.2025

COUNCIL IMPLEMENTING REGULATION (EU) 2025/428

of 18 February 2025

amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof,

Having regard to the proposal from the European Commission,

Whereas:

 

(1)

Council Directive (EU) 2025/425 (2) introduces the requirement of an electronic value added tax exemption certificate and the electronic procedure for processing that certificate. In order to give Member States sufficient flexibility to implement the large number of related IT projects already underway, they are allowed to continue using the existing paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (3) for transactions made until 30 June 2032. Article 51(1) of that Implementing Regulation should be amended to allow for the use of either electronic or paper certificates during a transition period.
 

(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,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

 

(1)

in Article 51, paragraph 1 is replaced by the following:

‘1.   Where the recipient of a supply of goods or services is established within the Union but not in the Member State in which the supply takes place, and the electronic exemption certificate pursuant to Article 151a of Directive 2006/112/EC is not used, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation, shall, subject to the explanatory notes set out in that Annex, serve to confirm that the transaction qualifies for the exemption under Article 151(1) of Directive 2006/112/EC.

When using that certificate, the Member State in which the recipient of the supply of goods or services is established may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.’

;
 

(2)

Annex II is replaced by the text in the Annex to this Regulation.

Article 2

Implementing Regulation (EU) No 282/2011 is amended as follows:

 

(1)

Article 51 is deleted;
 

(2)

Annex II is deleted.

Article 3

  • 1. 
    This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
  • 2. 
    Article 1 shall apply from 1 July 2031.
  • 3. 
    Article 2 shall apply from 1 July 2032.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 February 2025.

For the Council

The President

  • A. 
    DOMAŃSKI
 
  • (2) 
    Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate (OJ L, 2025/425,...

More

This text has been adopted from EUR-Lex.

5.

Original proposal

 

6.

Sources and disclaimer

For further information you may want to consult the following sources that have been used to compile this dossier:

This dossier is compiled each night drawing from aforementioned sources through automated processes. We have invested a great deal in optimising the programming underlying these processes. However, we cannot guarantee the sources we draw our information from nor the resulting dossier are without fault.

 

7.

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8.

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