Ireland and Italy become the most recent participants in an EU cross border VAT ruling project. The pilot project facilitates taxable persons obtaining advance rulings on the VAT treatment of complex cross-border transactions. The project commenced in 2013 and is now scheduled to continue until 30 September 2018.

Eighteen Member States are participating in this project including Ireland and the United Kingdom. Taxable persons planning cross-border transactions to one or more participating Member States can seek a ruling on a transaction by making a request to the participating Member State where they are registered for VAT purposes. The Commission has also published a list of VAT cross-border rulings made under the project to date.

The Commission also published the contact points for cross-border rulings in the various tax authorities.