Refund of overpaid VAT based on receipts also possible, according to EU Advocate General

• Polish tax authorities have been denying businesses the ability to correct overpaid VAT based on receipts, which goes against EU law.
• The dispute between Polish businesses and tax authorities has been ongoing for years.
• Businesses were denied the right to correct their VAT declarations and receive refunds because it would allegedly unjustly enrich them.
• A case was brought before the EU Court of Justice regarding a Polish company that had overpaid VAT due to incorrect interpretations by tax authorities.
• The tax authorities refused to acknowledge the overpayment because it was not confirmed by a VAT invoice.
• The company won the case in a regional administrative court, which stated that the obligation to correct VAT errors is directly stated in the law.
• The case was then referred to the EU Court of Justice for a final decision.
• The EU Court of Justice’s Advocate General stated that businesses should be allowed to correct overpaid VAT based on receipts.
• The Advocate General also noted that there is no requirement in the law to prove the correct VAT rate solely based on an invoice.
• The final price of a transaction should be agreed upon by both parties involved.

Source: pit.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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