A taxpayer who used an incorrect VAT rate when selling services to natural persons and obtained Binding Rate Information that he may apply a lower rate, is not able to correct and apply for a refund of overpaid VAT. According to the tax office, such a possibility would lead to unjust enrichment of this taxpayer at the expense of the consumer and the state budget
Source Prawo.pl
See also ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
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