The Ecofin Council, due to meet on Tuesday 10 December, is expected to adopt a political agreement on the revised regulation on the electronic value added tax (VAT) exemption certificate. The texts will be discussed on Wednesday 4 December by the Member States’ ambassadors to the EU.
Unveiled in July by the European Commission, this revision should enable the introduction of an exemption certificate in electronic format confirming that a transaction is eligible for a specific...