On 10 December 2024, the EU commission published a press release announcing the EU agreements of a new directive, setting the stage for the introduction of an electronic tax certificate for VAT exemptions. The directive will provide for an electronic certificate to replace the existing paper certificate that is used when goods are to be exempt from VAT.     Timelines are aligned with ViDA adoption     In a transitional period, member states will be able to use both electronic and paper versions. The Council shortened the transition period, originally planned to last 4 years (2026-2030), to just 1 year (2031-2032)....