VAT on Goods Delivered to a Fraudster: A Case Study

• Company delivered goods to a fraudulent buyer who did not pay.
• Company argued that the delivery was not subject to VAT because the buyer did not acquire ownership of the goods.
• Tax authorities disagreed, stating that the delivery occurred regardless of payment.
• The court ruled in favor of the tax authorities, confirming that the delivery was subject to VAT.
• The court emphasized that the delivery itself, not payment, triggers VAT liability.
• This ruling highlights the importance of verifying buyer identity and implementing protective measures to prevent fraud.

Source: mddp.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.

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