Posłużenie się danymi innego podmiotu w transakcjach handlowych a charakter odpowiedzialności podatkowej wystawcy pustej faktury
Using data of another entity in commercial transactions and the nature of a blank invoice issuer’s tax liability

Summary/Abstract: Frauds associated with circulating dummy invoices take different forms, ranging from less complex ones, which involve the entrepreneur buying one or several dummy invoices in order to reduce tax burdens, to creating organised criminal structures operating in order to extort VAT. The liability of the entity that used the data of another taxpayer in commercial transactions by issuing a VAT invoice, can be considered in three dimensions: penal, penal fiscal and fiscal. Issuing an invoice, and, as part of it, indication of VAT results in the obligation to pay it regardless of the purpose for which it was issued. Not only legal, physical or non-corporate entities enumerated in the regulation, but every person who is not even registered as an active VAT payer are obliged to pay the tax.

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