Electronic value added tax exemption certificate
· A10-0012/2024 · Proposition de la Commission au Conseil
The European Parliament adopted by 621 votes to 10, with 11 abstentions, following a special legislative procedure (consultation), a legislative resolution on the proposal for a Council directive amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate.
Parliament approved the Commission proposal without amendments.
The purpose of this proposal is to amend Council Directive 2006/112/EC (the VAT Directive) in order to introduce an electronic exemption certificate confirming that a transaction qualifies for a specific exemption under the first subparagraph of Article 151(1) of that Directive.
The amended VAT Directive by enabling the Commission, in consultation with Member States, to adopt implementing…
For: 621(97 %). Against: 10(2 %). Abstentions: 11(2 %). In total, 642 MEPs voted. 77 MEPs didn’t vote.
Mika AALTOLAEPP · Finlandfor
Maravillas ABADÍA JOVEREPP · Spainfor
Magdalena ADAMOWICZEPP · Polandfor
Georgios AFTIASEPP · Greecefor
Oihane AGIRREGOITIA MARTÍNEZRenew · Spainfor
Peter AGIUSEPP · Maltafor
Alex AGIUS SALIBAS&D · Maltafor
Abir AL-SAHLANIRenew · Swedenfor
Galato ALEXANDRAKIECR · Greecedid not vote
Grégory ALLIONERenew · Francefor
European People’s PartyFor: 168(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 168 MEPs voted. 20 MEPs didn’t vote.
Progressive Alliance of Socialists and DemocratsFor: 120(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 120 MEPs voted. 16 MEPs didn’t vote.
Patriots for EuropeFor: 75(93 %). Against: 5(6 %). Abstentions: 1(1 %). In total, 81 MEPs voted. 5 MEPs didn’t vote.
European Conservatives and ReformistsFor: 65(98 %). Against: 0(0 %). Abstentions: 1(2 %). In total, 66 MEPs voted. 12 MEPs didn’t vote.
Renew EuropeFor: 72(99 %). Against: 0(0 %). Abstentions: 1(1 %). In total, 73 MEPs voted. 4 MEPs didn’t vote.
Greens/European Free AllianceFor: 49(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 49 MEPs voted. 4 MEPs didn’t vote.
The Left in the European ParliamentFor: 38(90 %). Against: 1(2 %). Abstentions: 3(7 %). In total, 42 MEPs voted. 4 MEPs didn’t vote.
Non-attached MembersFor: 16(67 %). Against: 4(17 %). Abstentions: 4(17 %). In total, 24 MEPs voted. 6 MEPs didn’t vote.
Europe of Sovereign NationsFor: 18(95 %). Against: 0(0 %). Abstentions: 1(5 %). In total, 19 MEPs voted. 6 MEPs didn’t vote.
- Germany
For: 85(99 %). Against: 0(0 %). Abstentions: 1(1 %). In total, 86 MEPs voted. 10 MEPs didn’t vote.
- France
For: 74(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 74 MEPs voted. 7 MEPs didn’t vote.
- Italy
For: 69(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 69 MEPs voted. 7 MEPs didn’t vote.
- Spain
For: 53(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 53 MEPs voted. 7 MEPs didn’t vote.
- Poland
For: 49(98 %). Against: 0(0 %). Abstentions: 1(2 %). In total, 50 MEPs voted. 3 MEPs didn’t vote.
- Romania
For: 20(95 %). Against: 0(0 %). Abstentions: 1(5 %). In total, 21 MEPs voted. 12 MEPs didn’t vote.
- Netherlands
For: 31(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 31 MEPs voted. 0 MEPs didn’t vote.
- Belgium
For: 20(91 %). Against: 1(5 %). Abstentions: 1(5 %). In total, 22 MEPs voted. 0 MEPs didn’t vote.
- Sweden
For: 21(100 %). Against: 0(0 %). Abstentions: 0(0 %). In total, 21 MEPs voted. 0 MEPs didn’t vote.
- Czechia
For: 16(89 %). Against: 2(11 %). Abstentions: 0(0 %). In total, 18 MEPs voted. 3 MEPs didn’t vote.
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- Results of roll-call votes (XML)accessed on Nov 14, 2024, 19:42
- Procedure file (EUR-Lex)accessed on Nov 14, 2024, 19:42
- Procedure file (Legislative Observatory)accessed on Jun 9, 2025, 16:22
- Report or resolutionaccessed on Aug 8, 2025, 18:35
- Results of votes (XML)accessed on Oct 11, 2025, 15:46
- Vote summary (Legislative Observatory)accessed on Jan 12, 2026, 00:19
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