VAT Cross-Border Rulings

Aim:

Minimizing the VAT risk in Poland and another EU member state by securing its position using an official interpretation covering the territory of the European Union. Ensuring fiscal neutrality and harmonization of the interpretation of VAT regulations in cross border cases together with the tax authorities of another Member State in which the investment is carried out.

 Benefits:

• Determining the tax consequences of the transaction in countries where it will be carried out as a part of the same proceeding
• Protection against long-term control of tax settlements related to the investment, penal fiscal liability and interest for late payment
• Reduction of costs associated with conducting proceedings in multiple jurisdictions

 For whom:

Entities participating in international transactions that want to be sure of the rules of their VAT taxation.

 Step by step

1. Selection of elements requiring protection by means of VAT CBR
2. Preparation of a preliminary VAT CBR application (and preparation of arguments supporting the taxpayer’s expectations, confirming the cross-border nature of the case)
3. Preparation of the VAT CBR application
4. Comprehensive support for the taxpayer after obtaining the VAT CBR