- 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.
