Legal provisions of COM(2024)279 -

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dossier COM(2024)279 - .
document COM(2024)279
date July  8, 2024


Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

(1) in Article 51, paragraph 1 is replaced by the following:

‘1. Where the recipient of a supply of goods or services is established within the Union but not in the Member State in which the supply takes place, and the electronic exemption certificate pursuant to Article 151(1a) of Directive 2006/112/EC is not used, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation, shall, subject to the explanatory notes set out in the Annex to that certificate, be used to confirm that the transaction qualifies for the exemption under Article 151(1) of Directive 2006/112/EC.

When making use of that certificate, the Member State in which the recipient of the supply of goods or services is established may decide to use either a common VAT and excise duty exemption certificate or two separate certificates.’;

(2) Annex II is replaced by the text in the Annex to this Regulation.

Article 2

Implementing Regulation (EU) No 282/2011 is amended as follows:

(1) Article 51 is deleted;

(2) Annex II is deleted.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Article 1 shall apply from 1 July 2026.

Article 2 shall apply from 1 July 2030.


This Regulation shall be binding in its entirety and directly applicable in all Member States.