1. Qualified electronic attestation of attributes shall meet the requirements laid down in Annex V.

2. The evaluation of compliance with the requirements laid down in Annex V shall be carried out in accordance with the standards, specifications and procedures referred to in paragraph 5 of this Article.

3. Qualified electronic attestations of attributes shall not be subject to any mandatory requirement in addition to the requirements laid down in Annex V.

4. Where a qualified electronic attestation of attributes has been revoked after initial issuance, it shall lose its validity from the moment of its revocation and its status shall not in any circumstances be reverted.

5. By 21 November 2024, the Commission shall, by means of implementing acts, establish a list of reference standards and, where necessary, establish specifications and procedures for qualified electronic attestations of attributes. Those implementing acts shall be consistent with the implementing acts referred to in Article 5a(23) on the implementation of the European Digital Identity Wallet. They shall be adopted in accordance with the examination procedure referred to in Article 48(2).