Liability for VAT representation - MKY GROUP

If representatives of taxpayers carry out an order in accordance with the information provided by the taxpayer, they cannot be prosecuted in the area of VAT, unless they have committed an infringement themselves or have participated in the offence as an instigator or assistant. In addition, representatives are only jointly liable for the evaded tax if they have intentionally committed an infringement or participated as an instigator or assistant.

This applies regardless of whether the representatives settle VAT online or use paper settlement forms.

Source: VAT Technical Information

Disclaimer: The content of this blog post is for informational purposes only and does not constitute professional advice. Each individual case should be reviewed individually and we recommend that you seek professional advice for specific questions.