- 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.
