VAT Cross Border Rulings (CBR)

VAT Cross-border Rulings (CBR) is a mechanism set up to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions. It was established upon initiative of the EU VAT Forum. 

Taxable persons envisaging cross-border transactions between two or more of the participating Member States can request such a ruling with regards to the VAT treatment of the transactions they foresee. 

Requesting a CBR 

Taxable persons envisaging complex cross-border transactions between two or more of the participating EU countries can request such a ruling with regards to the VAT treatment of the transactions they foresee. In that case, they are invited to introduce their request for a cross-border ruling in the participating EU country where they are registered for VAT purposes. 

This request must be introduced in line with the conditions governing national VAT rulings in that EU country. If two or more companies are involved, the request should only be introduced by one of them, acting on behalf of the others. 

At present, the following EU countries participate in this project: Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands, Poland, Portugal, Slovenia, Finland and Sweden. 

Information on the conditions of the ruling and more detailed information on the procedure for requesting it can be found in the following document: 

Related links 

• EU VAT Forum
• List of VAT Cross-border Rulings (October 2019)