SAC – Company punished for empty invoices of an employee

In order to exercise due diligence in VAT settlements, the employer should control the computers of its employees on which VAT invoices are issued. Such conclusions can be drawn from Tuesday’s judgment of the Supreme Administrative Court, considering a case that has returned from the Court of Justice of the EU. According to lawyers, however, the justification of the judgment may raise doubts.

Source Prawo.pl

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)