The European Commission proposes to replace the current paper version of the VAT exemption certificate with an electronic one as it progresses digitalising exemption procedures. 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. Member States will be allowed to continue to use the paper version of the exemption certificate for a transitional period until 30 June 2030. The Commission has created a portal where stakeholders can share their views and is inviting feedback until 13 September 2024.
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