Annex I — DIGITAL TAX RESIDENCE CERTIFICATE AS REFERRED TO IN ARTICLE 4

Technical requirements 1. The digital tax residence certificate (eTRC) shall: be issued with an electronic seal in accordance with Regulation (EU) No 910/2014 of the European Parliament and of the Council; offer the possibility of presenting the eTRC in both human- and machine-readable formats with PDF documents or similar other formats which can be used in automated systems; be printable; contain an open text box for inclusion of information under Article 4(2), point (h). 2. If the legal and technical requirements in the Union are met, Member States may introduce a verification process based on the European Digital Identity Wallet, as referred to in Section 1 of Regulation (EU) No 910/2014, as amended by Regulation (EU) 2024/1183 of the European Parliament and of the Council. A Committee shall support the Commission with the implementation of the eTRC by Member States. In addition, the Committee may provide technical support regarding any possible changes of the technical basis of the eTRC or new technical developments.