- 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.
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