Recital 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) In view of the large number of resource-intensive IT projects in which Members States are involved, in addition to those required to switch to an electronic exemption certificate, Member States should be given flexibility and sufficient time to complete the transition to the new electronic procedure. To that end, they should be allowed to continue to use the paper form set out in Annex II to Implementing Regulation (EU) No 282/2011 for transactions carried out during a transition period. In cross-border scenarios the use of the electronic certificate during the transition period would require both Member States involved in a transaction to be ready to process it.

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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.