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Italy participates in the test case for private VAT ruling requests relating to cross-border situations (CBR) set up by the EU VAT Forum.
Taxable persons planning cross-border transactions between one or more of the participating Member States can ask for such a ruling with regard to the VAT treatment of the transactions they envisage.
Taxable persons may introduce their requests for a cross-border ruling in the participating Member State where they are registered for VAT purposes.
The CBR contact point for Italy is the Agenzia delle Entrate’s Division for International Taxation and Tax Benefits of the Central Directorate for Tax Regulations (Settore Fiscalità Internazionale e agevolazioni – Direzione Centrale Normativa). CBR requests, written in Italian or English and accompanied by a translation in one of the languages accepted by the other Member States concerned, must be sent by e-mail to:
Conditions governing national VAT ruling requests do not apply to CBR requests and replies. For further information: (Provvedimento CBR) – pdf
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.