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Taxation and Customs Union

VAT Cross Border Rulings (CBR)

EU Pilot project

What is it?

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.

8 APRIL 2021
CBR info notice to the public EN
(347.42 KB - PDF)

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