Contribution by Maria Cambien
Within the framework of the EU VAT Forum, several EU Member States have agreed to participate in a test case for private VAT ruling requests relating to cross-border situations (CBR).
Taxable persons planning cross-border transactions to one or more of these participating Member States may wish to ask for such a ruling with regard to the transactions they envisage.
At present, the following Member States participate in this project: Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta, Hungary, Netherlands, Portugal, Slovenia, Finland, Sweden and the United Kingdom.
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Very interesting VAT topics, relevant for most industries, have been analyzed and a list of more than 20 rulings has been published so far (since 2013 until October 2019). The list is updated regularly. It contains clear VAT explanations – being a very helpful guidance. Here are the topics and below the link to the full document:
- Place of supply of goods and services and correct accounting process following business restructure
- Providing “in house” training
- Organizing a symposium to present new products to clients
- Renovation of buildings in another Member State
- Supply of SIM cards for mobile phones
- Separate sales of machinery and tyres assembled to the machinery
- Trading in precious metals spots and deliverable forwards using unallocated accounts
- Assigning pitch space to various race tracks, supply of VIP passes and personalization services at international events
- Goods sold and transported from one Member State to another and installed or assembled by the supplier
- Supply chain, intra-Community sales, possibility to divide an intra-Community supply into a transfer followed by a local supply
- Transformation of crude oil
- Organisation of in-service teacher training courses in other Member States
- Exemption for supply of services by independent groups of persons – cross-border application
- Place of supply of an intra-Community sale followed by a local supply carried out by a non-established taxable person
- Place of supply of an intra-Community sale followed by a local supply of goods carried out by a taxable person non-established within the Member State of dispatch, but it has a fixed establishment in the Member State of delivery of goods
- Rental mooring services to intra-Community customers
- Granting of credit guarantees
- Place of service of storage of oil products in bulk complex of services
- Mediation services in transactions involving the lease or letting of dwellings for a period exceeding one month
- Rental car and transport services booked through internet
- Roadside assistance services
- VAT treatment of customization, modification and restoration works on motor vehicles
- VAT treatment of perishable goods
Source: European Commission https://ec.europa.eu/taxation_customs/sites/taxation/files/cross-border-rulings.pdf
A list of contact points from the national VAT authorities as well as the conditions to be met for companies to apply for a VAT cross-border ruling can be found here: https://ec.europa.eu/taxation_customs/sites/taxation/files/cbr_info-notice-to-the-public_en.pdf
