Comments on ECJ C-442/22: The employee has issued a blank invoice, but the employer will be liable for this if they have not exercised due diligence

Issuing a “blank” invoice can have unpleasant consequences for both the employer and the employee. One of them is the payment of the VAT shown on the said invoice. If an employee issues it, the employee will be liable. However, if the employer “failed to exercise reasonable care to control the activities of the employee in question”, VAT will have to be paid by the employer.

Source Deloitte

See also

• C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
• Roadtrip through ECJ Cases – Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice (Art. 203)

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