Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services

• Poland has violated EU law by refusing to grant B a VAT refund, according to Advocate General Kokott.
• The Polish Tax Authorities had initially applied a 23% VAT rate to B’s services provided in 2012-2014, but later revised it to 8% in 2016. B requested a refund of the excess VAT paid, but the tax authorities refused, stating that the taxable amount could only be revised with a VAT invoice.
• However, Kokott argues that it is against EU law to refuse to revise VAT due when no invoice has been issued.
• In cases of uninvoiced sales transactions, there are no legal regulations for revising the taxable amount and tax due.
• Kokott concludes that Poland’s actions are in violation of EU law and that taxpayers are not unjustly enriched in cases of agreed fixed payments with end consumers.

Source Taxlive

See also

• C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – AG Opinion – VAT due can be adjusted if excessive VAT Rates are applied

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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