The taxpayer-entrepreneur cannot get rich at the expense of the consumer

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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