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VAT Cross Border Rulings (CBR)

EU Pilot project


What is it?

A pilot project has been set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions.

This project has started in June 2013 and is now scheduled to continue till 30 September 2018.

Several Member States are participating in this project, set up by the EU VAT Forum.

Taxable persons planning cross-border transactions between two or more of the participating Member States can ask for such a ruling with regard to the VAT treatment of the transactions they envisage.


Which Member States participate and how to ask for such a VAT ruling?

More detailed information regarding the Member States currently participating, the conditions and the procedure can be found in the information noticepdf(135 kB) Choose translations of the previous link  .


More information on VATCross Border Rulings

The current list of VAT cross-border rulings is available on line.