VAT exemption electronic certificate The proposal prepared by the Commission aims to amend Directive 2006/112/EC to introduce an electronic exemption certificate which allows to confirm that the transaction qualifies for a specific exemption pursuant to Article 151(1) concerning exemptions for certain transactions treated as exports. Annex II of Implementing Regulation (EU) No 282/2011 provides for a VAT and/or excise duty exemption certificate intended to be treated as a paper version to be signed by hand. In order to allow Member States to keep pace with the growing demands of the digital age and reduce the administrative burden for businesses, the current paper version should be replaced by the new electronic certificate. This electronic conversion will also allow Member States to comply with their obligations under Union legislation, which requires them to adopt the necessary technical means to enable the electronic processing of electronically signed documents when using an online service provided by or on behalf of a public sector body. This initiative also aims at alignment with the excise duty sector, where electronic procedures are already possible. Where does the proposal come from? The proposal is the result of an in-depth analysis of the feasibility and costs of introducing an electronic ex...