Cross border ruling

Italy participates in the pilot project, set up by the EU VAT Forum, to allow taxable persons to obtain advance rulings on the VAT treatment of complex cross-border transactions.

Taxable persons planning cross-border transactions between one or more of the participating Member States can present a query in the Member State where they are registered for VAT purposes.

The Cross Border Ruling (CBR) contact point for Italy is:

Ufficio Fiscalità Internazionale - Divisione Contribuenti - Agenzia delle Entrate (International Taxation Office – Taxpayers’ Compliance and Enforcement Division – Italian Revenue Agency).

CBR requests, written in Italian or English along with a translation in one of the languages accepted by the other Member States concerned, must be sent by e-mail to:

cbr@agenziaentrate.it

More detailed information regarding the Member States currently participating in the CBR project (including the full list of CBR contact points), the conditions and the procedure can be found at the following link:

https://ec.europa.eu/taxation_customs/business/vat/vat-cross-border-rulings-cbr_en