- Using the wrong VAT number in intra-EU transactions can lead to both the supplier and buyer being taxed inappropriately.
- The CJEU ruled that VAT shown on an invoice must be paid by the supplier, even if it was shown by mistake, and the acquisition can still be taxed in the country of the VAT number used.
- The Court clarified that Article 41 and Article 203 of the VAT Directive serve different purposes and can apply simultaneously.
- The principle of VAT neutrality is not violated if national law allows correction of the erroneous invoice and recovery of wrongly paid VAT.
Source: mddp.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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