Issuing a “blank” invoice can have unpleasant consequences for both the employer and the employee. One of them is the payment of the VAT shown on the said invoice. If an employee issues it, the employee will be liable. However, if the employer “failed to exercise reasonable care to control the activities of the employee in question”, VAT will have to be paid by the employer.
Source Deloitte
See also
- C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
- Roadtrip through ECJ Cases – Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice (Art. 203)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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