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Image header Agence Europe
Europe Daily Bulletin No. 13460
Contents Publication in full By article 27 / 29
NEWS BRIEFS / Taxation

European Commission consults on proposal for electronic version of value added tax exemption certificate

24/07/24 (Agence Europe)On Wednesday 24 July, the European Commission launched a consultation on the proposal for an electronic version of the value added tax (VAT) exemption certificate. On 8 July, the Commission proposed revising Implementing Regulation 282/2011 on the common system of VAT to allow the introduction of this certificate confirming that a transaction qualifies for a specific exemption (see EUROPE 13450/20). The proposal includes implementing measures laying down the technical details and specifications concerning the applicable electronic format of the certificate and the way in which it is to be processed electronically. The initiative is also in line with the field of excise duties, where there is already a legal basis for an electronic solution. The consultation is open until Friday 13 September. For more information: https://aeur.eu/f/d3z (AD)

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