Article 51 of Council Implementing Regulation (EU) No 282/2011 provides that the value added tax (VAT) and/or excise duty exemption certificate set out in Annex II to that Implementing Regulation serves to confirm that a supply of goods or services made in one Member State to a recipient established in another Member State (an eligible body or individual) qualifies for an exemption under Article 151 of Council Directive 2006/112/EC. Implementing Regulation (EU) No 282/2011 provides for an exemption certificate in paper form to be signed by hand. It is necessary to digitalise the process of creating and submitting that exemption certificate and to replace the paper document with an electronic document in order to minimise bureaucracy and the administrative burden and to reduce costs in the long term. The data content of the electronic certificate should be based on the paper form of the exemption certificate provided for in Implementing Regulation (EU) No 282/2011.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
