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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) · European Union

The general specification of the paper to be used is as laid down in the Official Journal of the European Communities (C 164, 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.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.