- 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.
Latest Posts in "Poland"
- Poland Expands National E-Invoicing System: Key Dates and Support for All VAT Taxpayers
- Poland Updates JPK_VAT Structures for Mandatory KSeF E-Invoicing Effective February 2026
- Poland Shifts VAT Approach on Contractual Penalties: Key Court Rulings and Upcoming e-Invoice Changes
- When Can a Taxpayer Fully Deduct VAT on Company Car Expenses? WSA Wrocław Judgment 2026
- VAT Tax Point for Sales Bonuses: Impact of Quality Verification and Payment Timing
