EU | Extension of Pilot Scheme on VAT Cross-border Rulings

The EU pilot project on advance rulings for VAT in complex cross-border transactions involving EU Member States has been extended from 30th September 2018 until 30th September 2022.

Under this project, launched by the EU VAT forum, taxable persons planning cross-border transactions between one or more participating Member States may request a private ruling on the VAT treatment of their anticipated transactions.

Requests are, generally, made by formal application to the domestic tax authority of the participating Member State in which a party to a transaction is registered. If two or more companies are involved, the request should only be introduced by one of them, acting on behalf of the others.

Member States participating in the scheme, include: Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom.