Title IX: Exemptions

Chapter 8: Exemptions relating to certain transactions treated as exports

Article 151a [1]

1. Member States shall use an electronic certificate to confirm that a transaction qualifies for an exemption provided for in Article 151(1), first subparagraph. The recipient of a supply of goods or services to which or to whom the exempt supply of goods or services is made (an ‚eligible body or individual‘) shall issue the certificate and, together with the host Member State, shall sign it by electronic means.

2. Paragraph 1 of this Article shall not apply to transactions where the exemption is provided by means of a refund as referred to in Article 151(2) and where the VAT is due in the host Member State. Member States may nevertheless opt to provide for the use of an electronic certificate, in accordance with paragraph 1 of this Article, for those transactions.

3. The data set of the electronic certificate shall include at least:

1. the identification data of the eligible body or individual, including an identification number issued by the host Member State where available;

2. the identification data of the competent authority certifying the exemption;

3. the declaration by the eligible body or individual on the intended use of the goods and services acquired, and regarding the fulfilment of the conditions for the exemption as determined by the relevant Member State;

4. the description, quantity and value, excluding VAT and excise duty, of the goods and services for which the exemption is requested, including the vehicle identification number or the address and the purpose of the use of the immovable property where required;

5. the certification by the competent authorities of the host Member State; and

6. information concerning the supplier, including name and address, Member State of establishment and VAT/excise number or tax reference number.

4. When making use of the electronic certificate, the host Member State may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.

5. If the goods or services are intended for official use, Member States may dispense with the requirement for the eligible body to have the certificate signed by the host Member State under the conditions they may lay down. Such dispensation may be withdrawn in the case of abuse. Member States shall inform the Commission of the contact point designated to identify the services responsible for signing the certificate by electronic means and the extent to which they dispense with this requirement. The Commission shall inform the other Member States of the information received from Member States.

6. By way of derogation from paragraphs 1 and 2 of this Article, Member States may opt to use for any transaction made until 30 June 2032:

1. the paper certificate set out in Annex II to Council Implementing Regulation (EU) No 282/2011 [2]; or

2. where the VAT is due in the host Member State, any electronic system that a Member State has in place or any other paper version of the certificate that a Member State provides.

7. The Commission shall, by means of implementing acts, determine the technical details and specifications as regards the electronic format of the certificate and its processing, taking into account the necessities of the Member States, including as regards the applicable IT system for this purpose. The processing shall in particular consist of:

1. the access for eligible bodies or individuals, Member States and suppliers to the IT system;

2. the issuing and signing of the exemption certificate by electronic means;

3. the recording and storing of electronic certificates issued by eligible bodies and individuals;

4. making electronic certificates available to the eligible bodies and individuals, the suppliers making an exempt supply and the competent authorities of the Member States.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council [3] and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010 [4].

8. The Commission shall develop, maintain, host and technically manage the central IT system for storing and processing electronic certificates.