Judgment of the CJEU of January 30, 2024
The Court of Justice of the European Union issued a ruling today regarding who is liable for VAT in cases where false invoices are issued in the company’s name by an employee of the company.
It considers that the company is not liable for the VAT shown on the false invoices if it acted in good faith andadministration the identity of the person who issued the invoices.
To demonstrate good faith, the company must show that it has a system in place to monitor employees and prevent its data from being used to issue fraudulent invoices.
If she is able to provide this proof, the employee will be liable for the VAT.