Where the law stands, Dossier 2024/0152(CNS)
Electronic value added tax exemption certificate
Amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate
Consultation procedure (CNS): Parliament gives an opinion; the Council decides. · Parliament gives its opinion on a proposal. The Council decides, but must wait for Parliament’s opinion. · First reading
Parliament is consulted: it gives an opinion and can propose amendments, but the Council takes the decision and need not follow them.
Where it stands
Adopted by the Council
Completed: published in the Official Journal on 28 February 2025 and now EU law.
- Referred to committee(done) 16 September 2024
- Committee work(done) Report adopted 14 October 2024
- Tabled for plenary(done) 22 October 2024
- Plenary vote(done) Adopted 14 November 2024
- Adopted by the Council(done) 28 February 2025
Decided in plenary
14 November 2024 · decision 2
Economy & single market, New EU law
Electronic value added tax exemption certificate
Passed 621 for · 10 against · 11 abstained by an overwhelming majority
AI summary:The proposal replaces the paper value added tax exemption certificate with an electronic version for transactions such as diplomatic supplies and NATO forces.
What changed
Latest Tabled for plenary → Adopted by Parliament
No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.
Committee draft → Tabled for plenary
No change of substance: the two versions differ only in presentation — cover page, numbering or the parts a report carries that the adopted text does not.
Who works on it
- Lead committee
- Economic and Monetary Affairs
- The MEP who drafts the report and negotiates it on behalf of the committee.
- Aurore Lalucq (S&D)
- An MEP who follows a report on behalf of their own group when another group holds the rapporteur.
- Markus Ferber (EPP), Roberts Zīle (ECR), Ľudovít Ódor (Renew), Kira Marie Peter-Hansen (Greens), Jussi Saramo (The Left)
The text, version by version
Newest first.
Adopted by Parliament· 14 Nov 2024
AI summary:Parliament approved the Commission proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.
Tabled for plenary· 22 Oct 2024
AI summary:Parliament approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.
Committee draft· 1 Oct 2024
AI summary:The draft report approves the Commission proposal for a Council directive introducing an electronic value added tax exemption certificate to replace the paper version.
Timeline
Newest first.
Outcome 1 step
28 February 2025
Published in the Official Journal
The act is now EU law.
Plenary stage 2 steps
14 November 2024
Plenary vote
Sitting of 14 Nov 2024 Adopted text TA10-0032/2024Report A10-0012/2024
22 October 2024
Report tabled for plenary
This is the text all MEPs vote on. Political groups can still table amendments to it.
Committee stage 3 steps
14 October 2024
Committee vote: report adopted
ECON (Economic and Monetary Affairs) voted on the amendments and adopted the report that goes to plenary.
1 October 2024
Draft report published
The rapporteur’s first text in ECON (Economic and Monetary Affairs). Members can table amendments before the committee votes.
16 September 2024
Referred to the ECON (Economic and Monetary Affairs) committee
The lead committee prepares Parliament’s report.
Official record: Legislative Observatory, 2024/0152(CNS)