Hanoutax

Unsure of the VAT rate on a service, the place of supply of a transaction or the treatment of an unusual set-up? Rather than waiting for an audit, a ruling lets you ask the tax authorities before you act.

What a ruling guarantees

If you have presented your situation fully and accurately, the authorities cannot challenge their answer as long as the facts and the rule of law remain unchanged. They generally reply within three months.

When to use one

• before launching a new activity or a new flow between several countries
• when the applicable rule is ambiguous or changing
• when the financial stakes justify securing the position in writing

The role of the mandated agent

The quality of the request determines the quality of the answer: a precise statement of facts, a clear question, supporting documents. Hanoutax assesses whether a ruling is worthwhile, drafts the request, files it under the mandate and analyses the reply with you. See the Tax ruling requests page.