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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.

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

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