Article 151a › 7

The Commission shall, by means of implementing acts, determine the technical details and specifications as regards the electronic format of the certificate and its processing, taking into account the necessities of the Member States, including as regards the applicable IT system for this purpose. The processing shall in particular consist of: (a) the access for eligible bodies or individuals, Member States and suppliers to the IT system; (b) the issuing and signing of the exemption certificate by electronic means; (c) the recording and storing of electronic certificates issued by eligible bodies and individuals; (d) making electronic certificates available to the eligible bodies and individuals, the suppliers making an exempt supply and the competent authorities of the Member States.

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