Denmark Tax Agency Clarifies VAT Liability for Fictitious Invoices

The Danish Customs and Tax Administration Feb. 20 posted online City Court Decision No. SKM2026.95.BR, clarifying VAT liability for fictitious invoices. The taxpayer, a company’s sole proprietor, had 22 fictitious invoices issued in the company’s name by a third party, who the taxpayer argued abused access to the company. After the company’s bank account was seized, the taxpayer argued he deregistered the company to prevent further abuse, but another 32 fictitious invoices were issued. On appeal, the City Court found that: 1) it was presumed an unknown third party issued the 32 invoices, absent other evidence; 2) under Court of ...