Article 151a › 4
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
When making use of the electronic certificate, the host Member State may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.