Penalizacja fałszerstwa faktur
Penalisation of Invoice Forgery and False Invoicing

Summary/Abstract: This article discusses new categories of crime under the Criminal Code – material falsity (forgery) and intellectual falsity (false invoicing) of a document in the form of an invoice. The rationale behind the regulations, introduced in 2017, is also scrutinised. The importance of invoices in the practices involving VAT fraud and the penal consequences of their being issued and used fraudulently are also discussed. Special consideration is given to the analysis of a complex issue of concurrent application of the provisions of the Criminal Code and Criminal Fiscal Code (the so called ‘ideal concurrence of offences’). Of importance is also the question of multiplicity of sanctions against the perpetrator under criminal, fiscal criminal and fiscal liability.

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