18 May 2022
Dziennik Gazeta Prawna: You can recover overstated VAT shown on the receipt
Is it possible to recover the overstated VAT shown on the receipt? The correction of the amount of this tax in the case of sales documented with receipts is still the subject of disputes with the tax authorities.
According to the ruling of the Supreme Administrative Court, the overpayment of VAT should also be received by the entrepreneur who passed the cost on to consumers and suffered no financial loss.
Our expert, Łukasz Kalisz, comments for Dziennik Gazeta Prawna on the proceedings conducted by ALTO experts regarding overpayments in VAT and describes why, in his opinion, retailers cannot be discriminated against when refunding VAT overpayments:
“The correction of VAT rates for sales documented with receipts is still the subject of disputes with tax authorities. There are views that such a correction is impossible, because it is not allowed by the correction rules set out in the regulation of 2013 on cash registers and that it is not possible to obtain confirmation of the correction by the buyer (see the judgment of the Supreme Administrative Court of July 1, 2020. , reference number I FSK 1725/17) or that the taxpayer would obtain an undue benefit at the consumer’s expense with such a correction. However, the latest judgments of the Supreme Administrative Court show that such assumptions are incorrect and that taxpayers who document the sale with receipts have the right to correct their settlements and to claim a refund of VAT overpayment when they unjustifiably overestimate the tax rate.
The key is that entrepreneurs selling to consumers cannot be discriminated against against taxpayers who can correct the issued invoices. It is also irrelevant that the value of the VAT will not be reimbursed to consumers. The premise for the recovery of the overpayment is not the burden of VAT. It is only important that the tax has been paid to the tax office in the amount higher than the amount due. As a side note, it should be noted that the burden of VAT is always passed on to the buyer, so if the position of the authorities was considered correct, an overpayment in VAT would never arise. “
The full text of the article is available at: https://podatki.gazetaprawna.pl
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