Sales documented with receipts should be corrected using the “in a hundred” method (judgment of the Supreme Administrative Court of 18 May 2022, I FSK 2113/21).
The company submitted corrections to the VAT declaration together with an application for the declaration and return of the overpayment and the return of the excess input tax over the due tax. The correction resulted from the adoption by the Company of a VAT rate of 8% in relation to the sale of passes to fitness clubs documented with fiscal receipts, instead of the previously used erroneous rate of 23%.
Source Deloitte
