MGI Studio Pragma

Cross border ruling

01 Sep 2017

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:

Agenzia delle Entrate РDirezione Centrale Normativa РSettore Fiscalità internazionale e agevolazioni (Italian Revenue Agency- Central Directorate for Tax Regulations РDivision for International Taxation and Tax Benefits).

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:

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:

The project is now scheduled to continue till 30 September 2018.