Distinguish proposal, adoption and application
The original article concerned the Commission’s July 2024 proposal. The source describes Council adoption on 18 February 2025 and application from 1 July 2031, with an additional paper transition. These are separate milestones, not a reason to abandon valid existing procedures prematurely.
The certificate covers specific exemptions
It is not a general certificate for invoicing every foreign customer without VAT. Establish whether the customer and supply fall within the relevant exemption, including specific diplomatic or international situations, and what confirmation is required.
Keep digital evidence linked to invoices
Identity, origin, signature and validity may matter alongside the visible document. Assign responsibility for checking and retaining evidence. Test access to older certificates during system migration so the tax file remains usable after a supplier change or staff departure.
Source and background: VAT goes digital: new electronic VAT exemption certificate.
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