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Council Implementing Regulation (EU) No 282/2011Show full title
Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
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- Revised 01/01/20200.69 MB
- Revised 01/01/20190.54 MB
- Revised 01/01/20170.53 MB
- Revised 01/01/20150.97 MB
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2.
(a)
The general specification of the paper to be used is as laid down in the Official Journal of the European Communities C 164 of 1.7.1989, p. 3.
The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetres more with regard to their length.
For an exemption from excise duty the exemption certificate shall be drawn up in duplicate:
one copy to be kept by the consignor,
one copy to accompany the movement of the products subject to excise duty.
(b)
Any unused space in box 5.B. is to be crossed out so that nothing can be added.
(c)
The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host Member State.
(d)
If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member Stale, a translation must be attached by the eligible body/individual.
(e)
On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual.
(f)
A recognised language means one of the languages officially in use in the Member State or any other official language of the Union which the Member State declares can be used for this purpose.
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