- T was charged with violating the VAT law by intentionally underreporting VAT for multiple periods from 2016 to 2020
- T underreported VAT by a total of 187,904 kr
- T claimed he manually calculated VAT figures and made errors
- T assumed his accountant would verify the VAT figures
- The court determined the incorrect VAT reports were a continuous offense
- The statute of limitations was interrupted by T’s charge in July 2023
- The court found none of the offenses were time-barred
- The court emphasized T’s responsibility as a business owner to report VAT accurately
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.
