EU advance rulings on VAT cross-border transactions | KPMG | GLOBAL

EU: Advance rulings on VAT, cross-border transactions

Advance rulings on VAT in EU

A pilot project in the European Union allows taxable persons to obtain advance rulings on the value added tax (VAT) treatment of complex cross-border transactions. The project began in June 2013, and is now scheduled to continue until 30 September 2018.


Related content

There are 18 EU Member States currently participating in this project, now that Ireland and Italy have joined the project.

Taxable persons planning cross-border transactions between two or more of the participating EU Member States can ask for a ruling with regard to the VAT treatment of their transactions. A release from the EC provides a list of the VAT cross-border rulings. 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal