- ECJ ruled on VAT liability when Austrian indoor playground operator incorrectly charged 20% instead of 13% VAT rate to non-taxable customers
- Court determined that businesses are not liable for VAT incorrectly invoiced to non-taxable persons, even when they also serve taxable customers
- Final consumers with no deduction rights refers only to non-taxable persons, not taxable entities who choose not to deduct
- National authorities may estimate VAT liability under simplified invoicing schemes considering all relevant circumstances
- Ruling provides legal clarity for businesses that apply wrong VAT rates to private consumers and limits correction restrictions
Source: globalvatcompliance.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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