- A Polish company had an employee who secretly issued unreliable invoices containing a total VAT amount of PLN 1,497,847 to enterprises that deducted the tax shown on these invoices.
- The disputed invoices were issued without the company’s knowledge and consent by an employee who was the manager of one of the company’s gas stations.
- As a result of the findings of the tax inspection, the tax authority issued a decision obliging the company to pay the reported VAT.
- Both authorities found that the company, as an employer, did not exercise due diligence to prevent the issuance of false invoices.
- The case went to the CJEU, and two positions in Polish jurisprudence were presented regarding the employee’s liability for payment of VAT in such situations.
Source Enodo
See also
- ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
