Disputed Invoices: Burden of Proof, Tax Obligations, and Documentation in Subcontractor Relationships

• Dispute over deduction of purchase VAT from 30 invoices issued by 16 alleged subcontractors
• Question of increased withholding tax and social security contributions, as well as increased personal income
• Court found unusual circumstances in relationship between plaintiff and subcontractors, shifting burden of proof to plaintiff
• Plaintiff failed to prove work was done by alleged subcontractors, court found plaintiff’s own staff did the work
• Plaintiff responsible for unpaid withholding tax and social security contributions, tax authorities justified in estimating the amounts

Source: info.skat.dk

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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