In a situation where an employee of a VAT payer has issued a false invoice, using the employer’s identity without his knowledge or consent, the employee should be considered a person reporting VAT within the meaning of Art. 203, unless the company failed to exercise reasonable care reasonably required to control the employee’s actions. This is what the Court of Justice of the European Union ruled on Tuesday when considering a preliminary question from the Supreme Administrative Court.
- 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)
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases