[Global IDT Insights] EU Adopts New Legislation on Electronic VAT Exemption Certificate

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  • Last Updated on 27 February, 2025

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Electronic VAT Exemption Certificate

Editorial Team – [2025] 171 taxmann.com 719 (Article)

The European Council has introduced an electronic certificate for VAT exemptions by adopting a new legislative package, aiming to simplify tax procedures and reduce administrative burdens on businesses. This package amends the EU VAT Directive and the EU VAT Implementing Regulation, replacing the current paper certificate with a digital alternative to enhance flexibility, lower costs, and streamline VAT exemption administration across the EU.

The electronic VAT exemption certificate will become mandatory from 30 June 2032, incorporating advanced electronic signatures and aligning with digital administrative processes. Until the mandatory deadline, Member States can continue using paper certificates or existing electronic systems. The Commission will collaborate with Member States to ensure a smooth technical implementation of the new system.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied