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UK joins 12 fellow EU states in cross-border VAT pilot

printer Mail

Thirteen EU member states, including the UK, are to participate in a pilot for private VAT ruling requests involving complex cross-border cases, between 1 June and 31 December 2013.

Taxable persons planning cross-border transactions to one or more of the participating Member States may wish to ask for such a ruling with regard to the transactions they envisage. In that case, they are invited to introduce their request for a cross-border ruling in the participating Member State where they are registered for VAT purposes. This request must be introduced in line with the conditions governing national VAT rulings in that Member State.

If two or more companies are involved, the request should only be introduced by one of them, also acting on behalf of the others. Such a cross-border ruling can only be requested if the transaction(s) envisaged are complex and have a cross-border aspect (in two or more Member States participating in the text case). The taxable person introducing a request for a cross-border ruling must accept that the data provided can be shared with the tax authorities of the Member State(s) concerned.

The EU Member States participating are: Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia and the UK.