No VAT Liability for Fake Invoices Issued by Third Party Under Former VAT Act § 46(7)

• The court ruled that the plaintiff, owner of a VAT-registered sole proprietorship, was not liable under the then-current VAT Act § 46, section 7, for VAT stated on a series of fictitious invoices.
• The fictitious invoices had the business’s identification details but were issued by a third party.
• The case concerns VAT liability for amounts listed on fake invoices.
• The decision was made by the District Court and involved the Danish Tax Agency.

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.

---

---