- TSUE issued a ruling on March 21, 2024, in case C-606/22 regarding VAT overpayment due to incorrect sales recording on cash registers.
- The ruling allows for the recovery of overpaid VAT even when sales were made to consumers using cash register receipts, not just invoices.
- The Supreme Administrative Court had suspended several proceedings pending this ruling, which have now resumed.
- The ruling may affect the interpretation of VAT rates.
- The case originated from a question by the Supreme Administrative Court in case I FSK 1225/18, related to the sale of fitness club entry passes.
- The issue involved the interpretation of Council Directive 2006/112/WE on the common VAT system, amended by Council Directive 2010/45/UE.
- Taxpayers often follow individual tax interpretations, which may later be contradicted by general tax interpretations.
- In this case, the taxpayer applied a 23% VAT rate instead of the correct 8% rate.
- The taxpayer’s request for a VAT refund was denied in two instances because the sales were documented with receipts, not invoices.
- TSUE ruled that taxpayers can request a VAT refund even if sales were documented with receipts and an incorrect VAT rate was applied.
Source: ksiegowosc.infor.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.
