- The Tax Tribunal reminds that it is possible to claim the reduced rate of VAT retroactively when a disability recognition is made, especially for individuals with severe visual impairments.
- The recipient who bore the burden of the VAT can request the rectification of the self-assessment by the taxpayer.
- In a specific case, a person was denied the reduced VAT rate for purchasing a vehicle for individuals with reduced mobility, but later provided a certificate proving their right to the reduced rate.
- The Tax Tribunal ruled in favor of the taxpayer, allowing the retroactive application of the reduced VAT rate based on the recognition of severe visual impairment as equivalent to reduced mobility.
- The recognition of disability retroactively allows for the application of tax benefits at the time of purchase, even if the recognition was issued later.
- Certain visual impairments can be considered equivalent to reduced mobility for tax purposes, allowing individuals with severe visual limitations to access the reduced rate.
Source: audiconsultores-etlglobal.com
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.
