CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of Justice of the European Union (CJEU) rules in favor of the company acting in good faith. It is the employee who issues the false invoices who is liable for the VAT shown on the invoices. Acting as a taxable person has VAT consequences.