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A residential facility asks whether it can correct the VAT rate applied at 10% to 4% due to a retroactively recognised economic benefit linked to the service. The DGT states that corrections can be made via a revised invoice and the excess refunded to the user.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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