In this reference from Austria, Finanzamt Österreich is the tax authority and the taxpayer is referred to as P GmbH. The taxpayer operates an indoor playground. The taxpayer incorrectly accounted for VAT at the standard rate (20%) instead of the reduced rate (13%). The taxpayer’s customers were final consumers and the taxpayer issued simplified invoices (as per Article 238 of the VAT Directive). To note the taxpayer issued 22 557 such invoices. The taxpayer made its claim for overpaid VAT by adjusting its annual VAT return. The tax authority relied on Article 203 which states that ‘VAT shall be payable by any person who enters the VAT on an invoice.’
Source KPMG
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
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