Comments on ECJ C-156/20: Is an invoice amount exclusive or inclusive of VAT?

A business considers that its provision of services is exempt from VAT. Therefore, the price agreed, invoiced and also paid by the client is a price exclusive of VAT. Some time later, it turns out that the exemption was wrongly applied.

Can the service provider reclaim VAT from his client? What if the parties to the contracts have not made any provision for VAT when they set the price of the goods or services to be sold? Is the amount agreed gross or net?

Source vatdesk.eu

See also ECJ C-156/20 (Zipvit Limited) – Judgment – Deduction of input tax is not possible without possession of an invoice stating the VAT

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