Liability for Incorrectly Charged VAT

• A person can be held liable for an amount incorrectly stated as value-added tax
• An employee can be held liable for value-added tax stated in a false invoice without the employer’s knowledge and consent
• If the employer fails to supervise and prevent the employee’s fraudulent actions, the employer becomes liable for the incorrectly charged tax
• In such a situation, the employer is not considered to be acting in good faith and the employee’s fraudulent actions are attributed to the employer

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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