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.

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