Council Implementing Regulation (EU) 2025/428 of 18 February 2025 amending Implementing Re…

as it stood on 2025-02-18, permalink: /eu-eurlex/32025r0428/2025-02-18

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Outline, 3 provisions

art_1 art_2 art_3

art_1 #art_1

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 151a 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 that Annex, serve to confirm that the transaction qualifies for the exemption under Article 151(1) of Directive 2006/112/EC.When using 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.

art_2 #art_2

Article 2

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

(1)	Article 51 is deleted;

(2)	Annex II is deleted.

art_3 #art_3

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 2031.
Article 2 shall apply from 1 July 2032.

Provenance and validity dates, identifier, hash

as of	2025-02-18 → this version applied
valid	2025-02-18 → open publisher-asserted
type	REG_IMPL Council Implementing Regulation (EU) 2025/428 of 18 February 2025 amending Implementing Regulation (EU) No 282/2011 as regards the electronic value added tax exemption certificate
language	en
published	2025-02-18
lex_id	eu-eurlex:32025r0428:2025-02-18
record sha256	c916be046d71a5ea80ce09b35e931c2fef0a0482a3a34b3a2f60314d2aa04124

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timeline next version (2025-02-18) →

tier	A, publisher-supplied validity dates
history begins	publisher
index built	2026-08-07T19:46:23Z · corpus 8d5e859
stamp signature	valid (ECDSA-P256)