Type: Legislation
The European Commission has proposed a digital VAT exemption certificate to replace the current paper version starting 1 July 2026, with a transition period until 30 June 2030. This electronic certificate aims to reduce administrative burdens, align with EU digitalization efforts, and enable electronic processing of VAT exemption claims. Member States requested this move to streamline processes and reduce reliance on handwritten signatures. The digital certificate will apply to both domestic and cross-border transactions, ensuring consistency and ease of implementation. The proposal includes provisions for liability if exemption conditions are not met, and anticipates long-term cost savings and administrative simplification.
Effective date: July 1st, 2026
