Value-Added Tax (VAT) cross border rulings
Background
Ireland is participating in a pilot project in conjunction with several other European Union (EU) Member States. The project allows 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
- Poland
- 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 need to 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.
On the basis of such a request, the tax authorities of the Member States concerned will consult each other. 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, including 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.