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Poland started piloting the EU VAT Cross-Border Ruling project

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Poland started to pilot the EU VAT Cross-Border Ruling (CBR) project that allows taxpayers to obtain advance rulings on the VAT treatment of complex cross-border EU transactions.

 

For Poland, the pilot is a new form of cooperation between The National Revenue Administration (Krajowa Administracja Skarbowa, hereinafter “KAS”) and the Polish taxpayers. The purpose of the CBR project is to agree (upon the taxpayer’s request) on the interpretation of the cross-border VAT law with the tax administration of EU Member States that joined the project.

 

Following the start of the pilot in Poland, the taxpayers are entitled to submit the CBR Preliminary Application to KAS, and after its approval, submit the Final CBR Application. More facts about the CBR pilot in Poland:

 

  • Submitting the CBR Preliminary Application and the Final CBR Application is non-obligatory but recommended.
  • There is no fee for the submission of the CBR Preliminary Application and the CBR Preliminary Application
  • Applicants are recommended to use email address poland@mf.gov.pl for corresponding with KAS about the CBR applications

 

What is EU VAT Cross-Border Ruling project?

The EU VAT Cross-Border Ruling project is an initiative aimed at preventing administrative bodies of the EU Member States from making different interpretations of the same factual or legal status related to the transaction made by the taxpayers.

 

The CBR pilot has been set up through the EU VAT Forum and is currently implemented by 18 EU Member States (Poland, Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, Lithuania, Malta , Hungary, the Netherlands, Portugal, Slovenia, Finland and Sweden).

 

CRB allows taxpayers to obtain advance rulings on the VAT treatment of complex cross-border EU transactions.

 

The project, if executed as planned, would contribute to reducing risks of double taxation across the EU and the emergence of disputes that would have emerged as a result of it.

 

 

Source: ec.europa.eu, gov.pl

 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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