Richard Cornelisse

VAT Cross Border Rulings (CBR) – European commission

In Indirect Tax Strategic Plan on 27/03/2015 at 9:56 pm

What is it?

A pilot project has been set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions.

This project has started in June 2013 and is now scheduled to continue till 30 September 2018.

Several Member States are participating in this project, set up by the EU VAT Forum.

Taxable persons planning cross-border transactions between two or more of the participating Member States can ask for such a ruling with regard to the VAT treatment of the transactions they envisage.

Which Member States participate and how to ask for such a ruling?

More detailed information regarding the Member States currently participating, the conditions and the procedure can be found in the information notice.

Schermafbeelding 2015-03-27 om 21.49.54


More information on Cross Border Rulings

The current list of cross-border rulings is available on line.

VAT Cross Border Rulings (CBR) – EU Pilot project

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