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EU States Pilot Advance VAT Rulings

06 June 2013


The European Commission has confirmed that thirteen European Union member states have agreed to participate in a test case for private VAT ruling requests relating to cross-border situations.

Taxable persons planning cross-border transactions between two or more of the participating member states (Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, the Netherlands, Portugal, Slovenia and the United Kingdom) can ask for such a ruling with regard to complex transactions they envisage, to help determine future VAT liability.

Entities wishing to engage in the program must introduce their request for a cross-border ruling in the participating member state where they are registered for VAT purposes. If two or more companies are involved, the request should only be introduced by one of them, also acting on behalf of the others. The test case began on June 1, 2013, and submissions have been welcomed until the conclusion of the pilot at the end of 2013.

The Commission has emphasized that an advanced ruling is not guaranteed, and that while decisions will be taken as soon as possible, national rules with regard to reply deadlines may not apply to these cross-border ruling requests.

The initiative has been launched as part of the EU VAT Forum, featuring involvement from private sector bodies and European tax authorities to enhance the way VAT works in practice.

TAGS: compliance | tax | European Commission | value added tax (VAT) | Belgium | Hungary | Malta | Netherlands | Portugal | Slovenia | VAT cross-border transactions | Estonia | Latvia | United Kingdom | Cyprus | France | Spain | Lithuania | VAT compliance matters | Europe

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