Type: Legislation
The European Commission has proposed a new electronic VAT exemption certificate to replace the current paper version, effective from 1 July 2026. The proposal, which amends Council Directive 2006/112/EC, aims to reduce administrative burdens by allowing for fully electronic transactions, including VAT and Excise Duty exemptions. Member States will have until 30 June 2030 to transition from the paper certificate to the digital version. The electronic certificate will leverage PDF e-forms and existing technologies and will apply to both domestic and cross-border transactions. The new rules are expected to save costs and simplify processes while adhering to EU digitalization policies.
Effective date: July 1st, 2026
