Recital 4

(4) The use of a common electronic certificate is essential in cases of transactions where the exemption is granted in advance. In some specific cases concerning transactions where VAT is to be charged in the Member State where the eligible individual or body is established, exemptions can also be granted by means of a refund. Such procedure may or may not involve the issuance of a certificate. In light of the specificities related to the use or non-use of certificates in the framework of refund procedures, the scope of the obligation to use the electronic certificate should not be automatically extended to refund procedures. Member States should nevertheless be allowed to use the common electronic certificate in refund procedures.

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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.