art_1__art_151a__para_1

1. Member States shall use an electronic certificate to confirm that a transaction qualifies for an exemption provided for in Article 151(1), first subparagraph. The recipient of a supply of goods or services to which or to whom the exempt supply of goods or services is made (an “eligible body or individual”) shall issue the certificate and, together with the host Member State, shall sign it by electronic means.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.