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The European Commission has confirmed that 13 European Union member states will participate in a pilot for private VAT ruling requests relating to cross-border situations.
The initiative will operate from this month to the end of the year and involve the UK, Belgium, Cyprus, Estonia, France, Hungary, Latvia, Lithuania, Malta, the Netherlands, Portugal, Slovenia and Spain.
Taxable persons planning cross-border transactions between two or more of the participating member states can ask for rulings with regard to complex transactions.
The European Commission has confirmed that 13 European Union member states will participate in a pilot for private VAT ruling requests relating to cross-border situations.
The initiative will operate from this month to the end of the year and involve the UK, Belgium, Cyprus, Estonia, France, Hungary, Latvia, Lithuania, Malta, the Netherlands, Portugal, Slovenia and Spain.
Taxable persons planning cross-border transactions between two or more of the participating member states can ask for rulings with regard to complex transactions.
A request for a cross-border ruling must be made in the participating member state in the taxpayer is registered for VAT purposes. If two or more businesses are involved, the request should be made by only one party, acting on behalf of the other or others.
An advanced ruling is not guaranteed. Decisions will be taken as soon as possible, but national rules on reply deadlines may not apply to ruling requests.
The pilot scheme has been launched within the framework of the EU VAT forum, featuring involvement from private sector bodies and European tax authorities.
