The Impact of Incorrect VAT Rate on Failure to Rectify Sanction: Legislative Address Clarified.

• Incorrect VAT rate does not stop the penalty for failure to regularize
• The legislator has consolidated the address of the sanction reform
• The buyer must rectify errors made by the other party without questioning their legal assessments
• The Court of Cassation ruled on a case of failure to rectify the VAT rate on an invoice
• The penalty for failure to rectify the invoice is imposed independently of penalties for the seller
• Significant changes were made to the penalty for violations committed after September 1, 2024
• The penalty can be avoided by notifying the tax authorities within ninety days of the invoice issue
• The Court of Cassation states that the buyer may be penalized for failure to rectify if they have additional evaluative elements
• The buyer cannot replace the tax authority as the controller of the seller, but can be penalized for failure to rectify based on additional evaluative elements

Source: eutekne.info

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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