VAT cross border rulings

Background

Ireland is participating in a pilot project in conjunction with several other European Union (EU) Member States to allow taxable persons to obtain rulings on the VAT treatment of complex cross-border transactions.

The Member States currently participating in the project are:

  • Belgium
  • Cyprus
  • Denmark
  • Estonia
  • Finland
  • France
  • Hungary
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Malta
  • Netherlands
  • Portugal
  • Slovenia
  • Spain
  • Sweden.

Request for a VAT cross border ruling

The transactions must be complex and have a cross–border aspect between EU Member States participating in the pilot project. You must submit your request for a cross-border ruling in the Member State of registration.

If you are registered in the State, you can submit your request to the VAT Interpretation Branch at VAT@revenue.ie. Further information on how to request a cross border ruling in other participating EU Member States can be found on the European Commission website.

On the basis of such a request, the tax authorities of the Member States concerned will consult each other, and the data provided will be shared between them. The cross-border ruling process does not guarantee that these Member States will agree on the VAT treatment of the transactions.

You must provide a detailed and clear description of your case, along with your opinion and/or doubts regarding the VAT treatment of the cross-border transaction.

Further information on cross border rulings is available on the European Commission website.