- The application of VAT in excess or improperly by the seller or service provider results in a fixed penalty ranging from €250 to €10,000 for the buyer
- The right to deduction is limited to the tax due only
- The implementing decree of the tax delegation reforms the national sanctioning system and clarifies doubts regarding the deduction of improperly charged VAT
- The penalty for illegitimate deduction of tax is also reduced
Source: eutekne.info
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.
