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EU cross-border VAT rulings extended and new countries joined

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

As mentioned in previous news messages such a cross-border ruling can only be requested if the transaction(s) envisaged are complex and have a cross-border aspect in 2 or more participating Member States. Italy and Ireland have now joined the pilot, which means currently there are 18 participating Member States; Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom.

In addition the pilot project is extended to 30 September 2018. An overview of all EU VAT rulings requested so far can be found in the publication of the European Commission.

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