The EU VAT Expert Group has welcomed the extension, to 30 September 2018, of the cross-border VAT rulings pilot after a positive feedback on the handling of the first cases.

These started with a first test case in June 2013.

At present, the following Member States participate in this project: Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom.

The pilot project was set up to allow taxable persons to obtain advance rulings on the value-added tax treatment of complex cross-border transactions in two or more Member States participating in the test case.  Businesses were invited to introduce their request for a cross-border ruling to the participating Member State where they are registered for VAT purposes.

The EU recently published answers (on an anonymous basis) to questions it had been asked under this scheme and it has been confirmed that this information will continue to be shared.  This should help businesses going forward with their planning for cross border transactions, although of course the information should always be used as guidance and not be relied upon.

By |March 23rd, 2016|