According to the CJEU, a taxable person who has provided a service and who has stated on his invoice an amount of VAT that has been calculated on the basis of an incorrect rate, is not liable for payment of the incorrectly invoiced part of the VAT under Article 203 of the VAT Directive where there is no risk of loss of tax revenue because the recipients of that service are only final consumers who are not entitled to deduct input VAT.
Source BTW jurisprudentie
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
Join the Linkedin Group on ECJ VAT Cases, click HERE
