Revising Overcharged or Incorrectly Billed VAT: Procedures and Responsibilities

• Incorrectly billed VAT must be addressed, as the issuer is liable upon invoice issuance.
• VAT can be incorrectly billed due to various reasons, including wrong tax rates or exemptions.
• To correct VAT issues, the issuer must ensure no risk of loss in tax revenue exists.
• A formal request for revising incorrectly billed VAT is required, which can serve as an objection.
• If the VAT remains unpaid, tax authorities can pursue collection from either the issuer or the recipient.

Source Overheid.nl

Reference to ECJ Cases

• Schmeink & Cofreth-Manfred Strobel Case (C-454/98) – This case discusses the ability of an invoice issuer to revise incorrectly billed VAT if they can eliminate the risk of loss in tax revenue.
• Stadeco I Case (C-566/07): This case relates to the correction of invoices to prevent unjust enrichment of the issuer and the conditions under which such corrections can be requested.