Value-Added Tax (VAT) cross border rulings


Ireland is participating in a pilot project in conjunction with several other European Union (EU) Member States. The project allows taxable persons to obtain rulings on the VAT treatment of complex cross-border transactions.

The Member States currently participating in the project are:

  • Belgium
  • Cyprus
  • Denmark
  • Estonia
  • Finland
  • France
  • Hungary
  • Ireland
  • Italy
  • Latvia
  • Lithuania
  • Malta
  • Netherlands
  • Poland
  • Portugal
  • Slovenia
  • Spain
  • Sweden.

Request for a VAT cross border ruling

The transactions must be complex and have a cross–border aspect between EU Member States participating in the pilot project. You need to submit your request for a cross-border ruling in the Member State of registration.

If you are registered in the State, you can submit your request to the VAT Interpretation Branch at

On the basis of such a request, the tax authorities of the Member States concerned will consult each other. The data provided will be shared between them. The cross-border ruling process does not guarantee that these Member States will agree on the VAT treatment of the transactions.

You must provide a detailed and clear description of your case, including your opinion and/or doubts regarding the VAT treatment of the cross-border transaction.

Further information on cross border rulings is available on the European Commission website.