Comments on ECJ C-442/22 (Questions) – Is the company responsible for the fact that its employee issued blank invoices?

Is the company responsible for the fact that its employee issued blank invoices? (question for a preliminary ruling of the Supreme Administrative Court of 26 May 2022 to the Court of Justice of the EU, C-442/22)

The Supreme Administrative Court was faced with the need to adjudicate in the case against the background of the following facts. The company, being a VAT taxpayer, ran a petrol station. An employee of this company, who was the manager of a gas station, issued invoices indicating certain entities as buyers of the goods. However, they were not the actual buyers of the goods. Invoices were issued on the basis of receipts from cash registers issued at the station. This means that the goods were actually sold, but the invoices showed a different entity than the actual buyer.

Source Deloitte

See also ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

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