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EU cross-border VAT rulings trial extended

printer Mail

The EC has announced that its cross-border VAT rulings trial, which started with its first test case on 1 June 2013, has been extended to 30 September 2018. The pilot project was set up to allow taxpayers to obtain advance rulings on the VAT treatment of complex cross-border transactions, especially on contentious or inconsistent issues.

Taxpayers planning cross-border transactions to one or more member states participating in the project can ask for such a ruling with regard to the transactions they wish to undertake, and can submit their request for a cross-border ruling in the participating member state where they are registered for VAT purposes. The member states currently participating in the trial are: Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom.