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HMRC are taking part in a European Union (EU) trial of VAT ruling requests for complex cross-border situations.
Under the test scheme – which is set to run until 31 December – a firm registered for VAT in the UK and planning cross-border transactions to one or more participating member states can ask the Revenue for a ruling.
HMRC are taking part in a European Union (EU) trial of VAT ruling requests for complex cross-border situations.
Under the test scheme – which is set to run until 31 December – a firm registered for VAT in the UK and planning cross-border transactions to one or more participating member states can ask the Revenue for a ruling.
The request must comply with the conditions for non-statutory clearance and relate to a complex, cross-border transaction in two or more of the following EU countries: Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, and the UK.
The member states will consult on the issue if the request is accepted and consultation is specifically requested, but there is no guarantee the countries will agree on the correct VAT treatment of the situation envisaged.
