Directive 2025/425 - Amendment of Directive 2006/112/EC as regards the electronic VAT exemption certificate - Main contents

Official Journal

of the European Union

EN

L series

2025/425

28.2.2025

Article 51 of Council Implementing Regulation (EU) No 282/2011 (3) provides that the value added tax (VAT) and/or excise duty exemption certificate set out in Annex II to that Implementing Regulation serves to confirm that a supply of goods or services made in one Member State to a recipient established in another Member State (an ‘eligible body or individual’) qualifies for an exemption under Article 151 of Council Directive 2006/112/EC (4). Implementing Regulation (EU) No 282/2011 provides for an exemption certificate in paper form to be signed by hand. It is necessary to digitalise the process of creating and submitting that exemption certificate and to replace the paper document with an electronic document in order to minimise bureaucracy and the administrative burden and to reduce costs in the long term. The data content of the electronic certificate should be based on the paper form of the exemption certificate provided for in Implementing Regulation (EU) No 282/2011.

In view of the large number of resource-intensive IT projects in which Members States are involved, in addition to those required to switch to an electronic exemption certificate, Member States should be given flexibility and sufficient time to complete the transition to the new electronic procedure. To that end, they should be allowed to continue to use the paper form set out in Annex II to Implementing Regulation (EU) No 282/2011 for transactions carried out during a transition period. In cross-border scenarios the use of the electronic certificate during the transition period would require both Member States involved in a transaction to be ready to process it.

Member States may have made significant investments to put in place or develop electronic systems or separate paper-based certificates for the application of the exemption to eligible bodies or individuals for domestic transactions. In order to ensure the necessary adaptation of national solutions to the use of the common electronic certificate and the system developed for its processing, Member States should be allowed to continue to use their national solutions until the end of the transition period.

The use of a common electronic certificate is essential in cases of transactions where the exemption is granted in advance. In some specific cases concerning transactions where VAT is to be charged in the Member State where the eligible individual or body is established, exemptions can also be granted by means of a refund. Such procedure may or may not involve the issuance of a certificate. In light of the specificities related to the use or non-use of certificates in the framework of refund procedures, the scope of the obligation to use the electronic certificate should not be automatically extended to refund procedures. Member States should nevertheless be allowed to use the common electronic certificate in refund procedures.

It is possible that, after an exemption certificate has been issued, an eligible body or individual might become aware that the conditions for the exemption in question are...