Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate

Official Journal of the European Union EN L series 2025/425 28.2.2025 COUNCIL DIRECTIVE (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 113 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Parliament (1), Having regard to the opinion of the European Economic and Social Committee (2), Acting in accordance with a special legislative procedure, Whereas: (1) Article 51 of Council Implementing Regulation (EU) No 282/2011 (3) provides that the value added tax (VAT) and/or excise duty exemption certificate set out in Annex II to that Implementing Regulation serves to confirm that a supply of goods or services made in one Member State to a recipient established in another Member State (an ‘eligible body or individual’) qualifies for an exemption under Article 151 of Council Directive 2006/112/EC (4). Implementing Regulation (EU) No 282/2011 provides for an exemption certificate in paper form to be signed by hand. It is necessary to digitalise the process of creating and submitting that exemption certificate and to replace the paper document with an electronic document in order to minimise bureaucracy and the...