Legal provisions of COM(2022)8 - Amendment of Implementing Regulation (EU) No 282/2011 as regards the update of the VAT and/or excise duty exemption certificate

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Article 1

Implementing Regulation (EU) No 282/2011 is amended as follows:

(1)Annex II is replaced by the text appearing in Annex I to this Regulation;

(2)Annex II is replaced by the text appearing in Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

Article 1, point (1), shall apply until 30 June 2022.

Article 1, point (2), shall apply from 1 July 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States.