Article 151a › 6
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
By way of derogation from paragraphs 1 and 2 of this Article, Member States may opt to use for any transaction made until 30 June 2032: (a) the paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 ( 9 ); or (b) where the VAT is due in the host Member State, any electronic system that a Member State has in place or any other paper version of the certificate that a Member State provides.
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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.