Article 151a › 3

The data set of the electronic certificate shall include at least: (a) the identification data of the eligible body or individual, including an identification number issued by the host Member State where available; (b) the identification data of the competent authority certifying the exemption; (c) the declaration by the eligible body or individual on the intended use of the goods and services acquired, and regarding the fulfilment of the conditions for the exemption as determined by the relevant Member State; (d) the description, quantity and value, excluding VAT and excise duty, of the goods and services for which the exemption is requested, including the vehicle identification number or the address and the purpose of the use of the immovable property where required; (e) the certification by the competent authorities of the host Member State; and (f) information concerning the supplier, including name and address, Member State of establishment and VAT/excise number or tax reference number.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05