- VAT consequences for buyers and sellers due to invoice falsification
- Responsibility of VAT taxpayers for “empty” or unreliable invoices
- Employers can be released from VAT payment obligation if they prove diligence in controlling employees
- Questions regarding VAT payment for “empty” or fake invoices
- Consequences for both seller and buyer in case of issuing “empty” invoices
- Exclusion of the right to deduct input tax in certain situations
- Cases where dishonest employees issue “empty” or unreliable invoices without employer’s knowledge
- Legal provisions excluding the right to reduce output tax based on invoices for non-existent transactions
- Cases where VAT deduction right is not applicable for certain transactions based on civil code provisions
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.
