- EU VAT Pilot Rulings (CBR) is a new form of cooperation between the Head of the National Revenue Administration (KAS) and VAT payers.
- The pilot is to provide taxpayers with certainty as to the VAT taxation of the same transaction in other EU Member States when planning their economic activities.
Cooperation with the administration of another EU Member State in order to agree on the interpretation of tax law in the field of VAT takes place at the taxpayer’s request.
The launch of the EU CBR VAT pilot by KAS is to reduce the risk of different interpretations by cooperating tax administrations of EU Member States of the same factual or legal status that applies to the transaction performed by the applicant.
Our actions should contribute to reducing the risk of future double VAT taxation. The EU VAT Pilot R&D Center is therefore a tool to prevent the emergence of disputes in the field of VAT taxation, and its purpose is to ensure fiscal neutrality
– says the head of KAS Magdalena Rzeczkowska.
Detailed information on the EU CBR VAT pilot and the rules for submitting applications for agreeing a cross-border VAT interpretation by the Head of KAS with the cooperating administration of the EU Member State are available at taxki.gov.pl – EU CBR VAT pilot .
Source: gov.pl
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