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Directive (EU) 2025/425COM(2024)278

Electronic version of the VAT exemption certificate

Stage
Commission proposal, reached 13 Sept 2024
In force
In force since 20 Mar 2025 · CELEX 32025L0425
Transposition deadline
30 Jun 2031
Lead DG
DG TAXUD
Last activity
13 Sept 2024
1 entry · record as of 14 Sept 2026

Where it stands

Latest: Feedback on adopted proposal closed: Electronic version of the VAT exemption certificate, 6 responses, 13 Sept 2024.

  1. 13 Sept 2024
    • Feedback on adopted proposal closed: Electronic version of the VAT exemption certificate, 6 responses · Commission
1 consultation

Consultations on it

The Commission's Have Your Say consultations linked to this file. Each title opens on the Commission's portal.

ConsultationFeedback deadlineFeedback received
13 Sept 20246

Summary

Generated

The Commission proposal would let Member States accept VAT exemption certificates in electronic format, cutting administrative burdens for businesses and tax authorities. It primarily affects companies engaged in cross-border EU transactions that currently need paper certificates. The proposal is under consideration by co-legislators.

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Sources: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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