This reform is part of a broader legislative package amending the EU VAT Directive and EU VAT Implementing Regulation. The shift is expected to enhance efficiency, lower costs, and improve the overall management of VAT exemptions in the EU. Until the 2032 deadline, Member States may continue using paper certificates or existing electronic systems.   To support a smooth transition, the European Commission will work closely with Member States on technical implementation.   The initiative follows the Commission’s proposals from July 8, 2024, a political agreement on December 10, 2024, and a European Parliament opinion on November 13, 2024. The legislation takes effect 20 days after its publication...