- ECJ ruled that an employee using their employer’s data to issue false invoices is obligated to pay the indicated amount of tax
- The employee must pay VAT only if the employer exercised due diligence in controlling the issuance of invoices
- The case involved a Polish company where an employee issued 1679 false invoices without reflecting actual sales transactions
- The employee used the employer’s data without their knowledge or consent to obtain an undue VAT refund
- The company did not include the fraudulent invoices in their tax declarations, leading to a tax assessment by the authorities
- The company argued lack of supervision and organization allowed the employee to commit fraud
- TSUE clarified that VAT is not due from the issuer of a false invoice if they acted in good faith and the tax authorities know the true identity of the actual issuer
- Employers must exercise due diligence to control their employees’ actions to avoid misuse of their data for fraudulent activities.
Source: ksiegowosc.infor.pl
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.
