A pilot project has been set up in the EU (in 18 from 28 countries) to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. In virtue of the VAT CBR, taxable persons envisaging cross-border transactions between two or more of the participating Member States can request for such a ruling with regard to the VAT treatment of the transactions they foresee.

Please click here for acceding the list of VAT cross-border rulings.

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