art_1__art_151a__para_6

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

6. 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: the paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (*1); or 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.

← art_1__art_151a__para_5 · All articles · (a) →

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