Electronic VAT exemption certificate amendment approved

Decision

The European Parliament adopted legislative resolution P10_TA(2024)0032 on 14 November 2024 approving the Commission proposal COM(2024)0278 to amend Directive 2006/112/EC regarding the electronic VAT exemption certificate. Parliament instructed its President to forward its position and asked the Council to notify or re-consult Parliament if it departs from or substantially amends the text.

What Changes

The resolution formally endorses the Commission’s proposed amendment to the VAT Directive concerning the electronic VAT exemption certificate, thereby advancing the legislative process for that change. It establishes that the Council should inform Parliament of any deviations and seek further consultation on major revisions.

Who Is Affected

The decision directly involves the European Parliament, the European Commission, the Council of the European Union and national parliaments.

Sources

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