- The CJEU ruled that traders are not liable for overcharged VAT on invoices to non-taxable persons, as there is no risk of wrongful VAT deduction.
- “Final consumers without a deduction right” refers only to non-taxable persons, not taxable persons, even if they cannot deduct VAT in a specific case.
- Tax authorities may use reliable and proportionate estimates to identify which simplified invoices still pose a deduction risk from taxable persons.
- Traders can correct overcharged VAT on simplified B2C receipts where no real deduction risk exists.
Source: vatabout.com
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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