The current VAT legislation of the European Union requires the preparation of a certificate of exemption from VAT and/or excise duties in paper form, to be signed by hand, to confirm that certain transactions can benefit from the specific exemption provided for by art. 151 par. 1 first subparagraph Directive 2006/112/EC (VAT Directive). VAT exemption is permitted, under specific conditions, for the supply of goods and the provision of services carried out: in the context of diplomatic and consular relations; towards certain European institutions (e.g. the European Community and the European Central Bank); in Member States that are contracting parties to the North Atlantic Treaty and intended for the armed forces of other States; to international organizations; to another Member State and intended for the armed forces of any State which is a Contracting Party to the North Atlantic Treaty; to the armed forces of the United Kingdom, stationed on the island of Cyprus. The VAT exemption certificate, is stamped by the competent authorities of the host Member State. However, if the goods or services are intended for official use, Member States may exempt the recipient, under the conditions they l...