A dishonest employee pays for tax fraud

An employer cannot bear the consequences of the criminal activity of his subordinate. Therefore, VAT resulting from empty invoices should be paid by an employee who issued them without the knowledge and consent of his superiors – ruled the Provincial Administrative Court in Warsaw.

Source Gazeta Prawna

See also

• C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

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