Under the remit of the EU VAT Forum 13 Member States have agreed to participate in a test scheme whereby taxpayers may request a private ruling on cross border transactions.
Amongst other requirements and conditions, the transactions must have a cross-border element and be regarded as complex. The request for a ruling can be made by either party in the transaction and is made to the taxpayer’s Member State.
The scheme will run from 1st June 2013 to the end of 2013. Participating Member States are Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia and the UK.