End of dispute over overcharged VAT refund on receipt: Court ruling settles the matter

• After years of disputes between tax authorities and entrepreneurs, the cassation court has ruled that a company can reclaim part of the overpaid tax from the tax office, even if the product or service was purchased by an anonymous consumer.
• The court stated that not refunding the overcharged VAT to the customer (as it is impossible to determine the buyer based on the receipt) does not mean that the company is unjustly enriching itself.
• The ruling by the Court of Justice of the European Union in March 21, 2024, also seemed to support this direction, allowing businesses to correct sales with overcharged VAT.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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