VATupdate

Share this post on

Court Ruling: Accountant’s Intentional VAT Evasion Over Multiple Years Not Time-Barred

  • 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.

Sponsors:

Pincvision
VATIT Compliance

Advertisements: