EU VAT piloting CBR is a project that has been launched within the EU VAT Forum group, which is currently being implemented by 18 EU Member States (Poland, Belgium, Denmark, Ireland, Estonia, Spain, France, Italy, Cyprus, Latvia, point (w) Malta, Hungary, Netherlands, Portugal, Slovenia, Finland and Sweden). The purpose of EU VAT piloting is to respond to the expectations of VAT taxable persons who, when planning economic activities, would like to be certain about the taxation of the same transaction in the individual EU Member States.
EU VAT piloting CBR aims to reduce the risk of co-operating tax administrations of EU Member States interpreting the same factual or legal situation related to the transaction carried out by the applicant. This should reduce the risk of double VAT in the future. The EU's VAT piloting CBR is therefore a tool for preventing VAT disputes and aims to ensure fiscal neutrality.
As a result of Poland's accession to the EU's EU VAT piloting operation, the CBR of applicants is entitled to apply to the National Tax Administration (hereinafter: ‘KAS’) with the CBR's Preliminary proposal and, following its acceptance by the KAS, with the CBR. The purpose of the CBR proposal is to agree upon a request from the taxpayer to interpret VAT law in cross-border cases, with the tax administration of an EU Member State which has joined the EU VAT piloting CBR (VAT: The list of EU VAT cross-border rollings (CBR) available on line has been updated (europa.eu)).
The proposed Forms of the Preliminary CBR and the CBR Proposal are non-obligatory, but they are recommended to be used.
The submission of the preliminary application of the CBR and the CBR shall not be subject to a fee.
Correspondence in cases initiated by CBR's initial application and CBR's request shall be made through the following e-mail addresses:
CBR.poland@mf.gov.pl
the e-mail address for correspondence indicated by the applicant in the CBR Preliminary Application or the CBR Application respectively.