- Poland has started the pilot of the EU CBR (Cross-Border Rulings) VAT program.
- It is a project carried out by 18 Member States of the European Union.
The aim of the pilot project is to meet the expectations of VAT taxpayers who, when planning economic activities, would like to be sure of the taxation of the same transaction in individual EU Member States
– explains the deputy head of the National Revenue Administration Anna Chałupa.
Assumptions of the pilot
The EU CBR VAT project is implemented by 18 countries: Poland, Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, the Netherlands, Portugal, Slovenia, Finland and Sweden.
The pilot project is to reduce the risk of the cooperating tax administrations making different interpretations of the same factual or legal status related to the transaction made by the applicant, which is to contribute to reducing the risk of future double VAT taxation.
Taxpayers may apply to KAS with the Initial CBR Application, and after its approval, with the appropriate CBR Application. Specimens of these forms and detailed information are available on taxis.gov.pl
KAS will prepare its position on the matter and consult it with the tax administration of the Member State indicated in the application, and then inform the applicant about whether or not the common position has been agreed.
– explains Deputy Minister Anna Chałupa.
The agreed interpretation of EU CBR VAT, after anonymization, is subject to publication on the dedicated websites of the European Commission and the Ministry of Finance.
Source: gov.pl
