Recital 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) Without prejudice to the option currently available for Member States to waive the requirement for the paper version of the certificate to be signed by the host Member State, it should also be possible for Member States to waive such requirement for the electronic certificate subject to conditions which Member States may lay down and which they may withdraw in the event of abuse.

National law under this provision

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.