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VAT Cross Border Rulings (CBR)

A pilot project has been set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions.

Several Member States are participating in this project, set up by the EU VAT Forum.

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.

Which Member States participate and how to ask for such a VAT ruling?

More detailed information regarding the Member States currently participating, the conditions and the procedure can be found in the information notice.

CBR info notice to the public EN

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The current list of VAT cross-border rulings is available online.

Source: europa.eu

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