EU: Council adopts new legislation on electronic VAT exemption certificate

The electronic VAT exemption certificate will be mandatory from June 30, 2032.

Share
February 18, 2025

The EU Council has adopted a new legislative package introducing an electronic certificate for value added tax (VAT) exemptions.

According to the EC release, the adopted package amends the EU VAT Directive and the EU VAT Implementing Regulation, replacing the existing paper certificate with a digital alternative.

The electronic VAT exemption certificate will be mandatory from June 30, 2032, allowing businesses to benefit from advanced electronic signatures and compatibility with digital administrative procedures. However, member states will have the flexibility to continue using paper certificates or existing electronic systems until the mandatory deadline.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline