Does a VAT entrepreneur receive an official refund of input tax because he failed to request it back? Then the tax authorities do not have to reimburse him for Irimierenten.
A company rents out immovable property located in the Netherlands. This lessor applies the reverse charge mechanism for VAT. She periodically submits sales tax returns. On September 29, 2020, she made a supplementary turnover tax for the period from January 1, 2017 to January 31, 2017. Too little input tax was deducted in the returns. This concerns an amount of € 7,465. The tax authorities have regarded this supplement as a request for an ex officio refund. This ex officio refund was subsequently granted and paid out on 1 December 2020. The Tax and Customs Administration also reimbursed an amount of €27 in tax interest. This amount is calculated over the period from November 25, 2020 to December 21, 2020.
Source Taxence
