Preamble

THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1), and in particular Article 397 thereof, Having regard to the proposal from the European Commission, Whereas: (1) Council Directive (EU) 2025/425 (2) introduces the requirement of an electronic value added tax exemption certificate and the electronic procedure for processing that certificate. In order to give Member States sufficient flexibility to implement the large number of related IT projects already underway, they are allowed to continue using the existing paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 (3) for transactions made until 30 June 2032. Article 51(1) of that Implementing Regulation should be amended to allow for the use of either electronic or paper certificates during a transition period. (2) Annex II to Implementing Regulation (EU) No 282/2011 should be replaced to reflect the fact that Council Directive 2008/118/EC (4) has been replaced by Council Directive (EU) 2020/262 (5). (3) In accordance with Directive 2006/112/EC, from 1 July 2032, only the electronic certificate referred to in Article 151a of that Directive is to be used. Consequently, Article 51 of, and Annex II to, Implementing Regulation (EU) No 282/2011, which provide for the paper version of the exemption certificate, should be deleted on that date. (4) Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly, HAS ADOPTED 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.