t is a new tool for VAT taxpayers, which allows to obtain a specific “cross-border VAT interpretation”, agreed by the National Revenue Administration with the tax administration of another interested Member State that participates in this program. 18 Member States joined the EU CBR VAT program, apart from Poland, these are also: Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, the Netherlands, Portugal, Slovenia, Finland and Sweden.
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