Recital (5)

It is possible that, after an exemption certificate has been issued, an eligible body or individual might become aware that the conditions for the exemption in question are not met or cease to be met. Such information is normally only known to that body or individual because the assessment of compliance with those conditions is to be carried out on the basis of the activities of the body to which or individual to whom supplies are made and by which or by whom those goods or services are to be used. In order to ensure legal certainty for taxable persons and to avoid undue burdens on taxable persons, it is necessary to clarify that in such cases the VAT due should be paid by the eligible body or individual which or who issued the exemption certificate. Member States should avoid unnecessary burdens in such exceptional cases by allowing the payment of VAT without the need for a full VAT registration.