Recital 3

Council Implementing Regulation (EU) 2025/428 of 18 February 2025 amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate · European Union

(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.

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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.