Danish Court Clarifies VAT Liability for Companies Involved in Fictitious Invoices

• The Danish City Court clarified VAT liability regarding fictitious invoices.
• A sole proprietor’s company had 22 fictitious invoices issued by a third party, allegedly abusing company access.
• After the company was deregistered, 32 more fictitious invoices were issued.
• The court presumed an unknown third party issued the 32 invoices, due to lack of evidence to the contrary.

Source: news.bloombergtax.com

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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