- Polish entrepreneurs can request a refund of overpaid VAT based on receipts.
- The European Court of Justice has expressed its opinion on the matter.
- Tax authorities have denied entrepreneurs the right to refunds, claiming that only consumers can request them.
- The court opinion should settle the dispute between entrepreneurs and tax authorities.
- A case involving a Polish partnership was brought before the European Court of Justice.
- The partnership requested a refund after realizing they had charged a higher VAT rate than necessary.
- The tax authorities refused the refund, stating that it could only be granted with a VAT invoice.
- The issue of refunds for sales to non-business individuals is not addressed in current regulations.
Source: ksiegowosc.infor.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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