Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services

Poland has violated EU law by refusing to grant B a VAT refund, according to Advocate General Kokott.
The Polish Tax Authorities had initially applied a 23% VAT rate to B’s services provided in 2012-2014, but later revised it to 8% in 2016. B requested a refund of the excess VAT paid, but the tax authorities refused, stating that the taxable amount could only be revised with a VAT invoice.
However, Kokott argues that it is against EU law to refuse to revise VAT due when no invoice has been issued.
In cases of uninvoiced sales transactions, there are no legal regulations for revising the taxable amount and tax due.
Kokott concludes that Poland’s actions are in violation of EU law and that taxpayers are not unjustly enriched in cases of agreed fixed payments with end consumers.