Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows: in Article 51, paragraph 1 is replaced by the following: ‘1. Where the recipient of a supply of goods or services is established within the Union but not in the Member State in which the supply takes place, and the electronic exemption certificate pursuant to Article 151a of Directive 2006/112/EC is not used, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation, shall, subject to the explanatory notes set out in that Annex, serve to confirm that the transaction qualifies for the exemption under Article 151(1) of Directive 2006/112/EC. When using that certificate, the Member State in which the recipient of the supply of goods or services is established may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.’ ; Annex II is replaced by the text in the Annex to this Regulation.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-15 · Text as adopted (Official Journal); later amendments are not incorporated in this text.