HMRC is currently participating (until 31 December 2013) in a European Union trial for VAT ruling requests for complex cross-border situations. Companies planning cross-border transactions to one or more of the participating member states can make a request for a ruling to HMRC, provided they are registered for VAT in the UK.
Requests must comply with the conditions for non-statutory clearance and relate to a complex, cross-border transaction in two or more of the following member states: Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, and the United Kingdom.
If a request is accepted and consultation is specifically requested, the member states will consult on the issue but there is no guarantee that they will agree on the correct VAT treatment of the situation envisaged.
HMRC is currently participating (until 31 December 2013) in a European Union trial for VAT ruling requests for complex cross-border situations. Companies planning cross-border transactions to one or more of the participating member states can make a request for a ruling to HMRC, provided they are registered for VAT in the UK.
Requests must comply with the conditions for non-statutory clearance and relate to a complex, cross-border transaction in two or more of the following member states: Belgium, Estonia, Spain, France, Cyprus, Lithuania, Latvia, Malta, Hungary, Netherlands, Portugal, Slovenia, and the United Kingdom.
If a request is accepted and consultation is specifically requested, the member states will consult on the issue but there is no guarantee that they will agree on the correct VAT treatment of the situation envisaged.
