- A worker who uses their employer’s information to issue fake invoices is responsible for paying the VAT.
- This applies if the employer exercised due diligence in controlling the issuance of invoices.
- The European Court of Justice ruled that the worker is responsible for paying the VAT, not the employer.
- The employer is not responsible if they acted in good faith and the tax authority knows the identity of the person who actually issued the invoice.
- The worker who issued the fake invoice is responsible for paying the VAT.
Source: ksiegowosc.infor.pl
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.
