Comments on ECJ C-606/22: ECJ paves the way for the recovery of overstated VAT on the receipt

The CJEU ruled that the provisions of the VAT Directive allow for the correction of output tax if supplies or services have been taxed at an excessive VAT rate and documented only by fiscal receipts. Until now, the tax authorities have made the possibility of such an adjustment conditional on reimbursing the consumer for the difference in price corresponding to the overstated VAT, which in the case of sales recorded only with the use of cash registers in practice made it impossible to recover the overpaid tax.

Source Deloitte

See also

• C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied

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