Request a VAT ruling for a complex cross-border transaction
Find out how to request a VAT ruling on a complex cross-border transaction by taking part in an EU trial.
How to get clearance
If you feel that HMRC바카라 사이트檚 guidance on VAT does not explain how the law will apply in a particular situation, you can ask for a 바카라 사이트榗learance바카라 사이트�.
A clearance is written confirmation of HMRC바카라 사이트檚 view of how tax law is applied to a specific transaction or event. HMRC will accept clearance applications from you, your tax agent or adviser. You바카라 사이트檒l need to show that there바카라 사이트檚 uncertainty about how legislation will affect transactions you바카라 사이트檙e involved with. HMRC has guidance on how to obtain a clearance.
EU trial for VAT rulings
HMRC is participating in a trial of VAT ruling requests for complex cross-border situations until 30 September 2018.
If you바카라 사이트檙e planning cross-border transactions to one or more of the participating member states and you바카라 사이트檙e registered for UK VAT, you can request a ruling from HMRC. Your request must comply with the conditions for non-statutory clearance and relate to a complex, cross-border transaction in 2 or more of the following member states:
- Belgium
- Cyprus
- Denmark
- Estonia
- Finland
- France
- Hungary
- Ireland
- Italy
- Latvia
- Lithuania
- Malta
- Netherlands
- Portugal
- Slovenia
- Spain
- Sweden
- United Kingdom
If your request is accepted and consultation is specifically sought, the member states will consult on the issue but there is no guarantee that they바카라 사이트檒l agree on the correct VAT treatment of your transaction.
Member state contact details are shown in an .
Updates to this page
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The date of the trial for VAT ruling requests has been extended to 30 September 2018. Denmark, Ireland, Italy and Sweden have been added to list of participating member states.
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First published.