art_1__art_151a__para_2

Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate · European Union

2. Paragraph 1 of this Article shall not apply to transactions where the exemption is provided by means of a refund as referred to in Article 151(2) and where the VAT is due in the host Member State. Member States may nevertheless opt to provide for the use of an electronic certificate, in accordance with paragraph 1 of this Article, for those transactions.

National law under this provision

2 national measures 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.