(1)Council Directive (EU) 2025/425note introduces the requirement of an electronic value added tax exemption certificate and the electronic procedure for processing that certificate. In order to give Member States sufficient flexibility to implement the large number of related IT projects already underway, they are allowed to continue using the existing paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011note for transactions made until 30 June 2032. Article 51(1) of that Implementing Regulation should be amended to allow for the use of either electronic or paper certificates during a transition period.
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