Experts from the Lower Silesian Customs and Tax Office in Wrocław conducted a customs and tax inspection at the company. As part of the proceedings, they analyzed documentation concerning the company's settlements.
The inspectors challenged settlements concerning transactions with a total net value exceeding PLN 36 million. The case also involved the deduction of VAT exceeding PLN 8.3 million.
According to the KAS findings, the company used unreliable VAT invoices intended to create the appearance of genuine business activity.
That was not all. The inspectors' findings showed that the company itself issued and introduced into business circulation more than 4,000 unreliable VAT invoices.
The company was allegedly a “buffer”
The inspection showed that the company served as a so-called buffer. KAS:
Its role was to create the appearance of legitimate business activity and conceal the actual mechanism of the tax fraud.
In this case, the documentation was intended to give the impression that genuine business transactions stood behind the issued invoices.
The inspectors' findings, however, indicated that the invoices did not document actual transactions, and their use made it possible to create the appearance of lawful settlements.
Over PLN 8.3 million in VAT to be paid
The consequence of the inspection findings was that the company's tax settlements were challenged. The company was removed from the VAT taxpayer register.
At the same time, it was ordered to pay over PLN 8.3 million in VAT due.
President and 100% of the shares
KAS also provided details concerning the company's ownership structure.
The president of the one-person management board and, at the same time, the owner of 100% of the shares was a Vietnamese citizen. The registration documents listed a fictitious residential address in Poland.