VAT UE CBR pilotage in Poland

PL National Tax Administration launched VAT UE CBR (cross – border rulings) pilotage. This is the project initiated within the VAT UE Forum Group, which is currently being implemented by 18 EU member countries.

The purpose of the VAT UE CBR is to agree, upon the taxpayer’s request, the interpretation of tax law in the area of VAT in cross – border cases with the tax administration of the EU Member State that has joined the EU VAT pilotage. The main aim of the pilotage is to meet the expectations of VAT taxpayers who are planning the economic activities and they would like to be sure about the taxation of the same transaction in each of the EU countries. The VAT UE CBR is intended to reduce the risk of different interpretation of the EU transaction performed by taxpayers between tax authorities in PL and other EU country.

The first step to apply for the interpretation is submission of  the preliminary VAT UE CBR application (there is a recommended CBR-1 form). It should be prepared in Polish.

To proceed with the initial application the following formal requirements must be met:

  1. cross – border nature of the transaction,
  2. transaction has not been performed yet,
  3. PL National Tax Administration finds that the case is complicated,
  4. the application refers to agreement with administration of EU country joined to CBR pilotage,
  5. the application has been signed by the taxpayer or his proxy,
  6. the requester will accept the respective approvals refers to processing the pilotage, personal data as well as publication of the interpretation on the appropriate EU websites.

If the preliminary VAT UE CBR application will be accepted by PL Tax Administration, taxpayer has right to apply for VAT UE CBR (there is a recommended CBR-2 form). It should be prepared in Polish, English and in language that is requested by Tax Administration of the second country to which the application is addressed.  As in case of the preliminary application, for VAT UE CBR should jointly fulfil condition set in above points 1-6.  

The issued interpretation is publicised on the websites of the Ministry of Finance and EU Commission.

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