Over PLN 18 million in fictitious invoices. Data of homeless people and Bulgarian citizens used

The Lower Silesian National Revenue Administration conducted a customs and tax inspection at a company that issued fictitious invoices concerning, among other things, the sale of disinfectants, wooden pallets and construction services.

According to the inspection findings, the company issued 293 so-called blank invoices with a total value exceeding PLN 18 million. The documents were intended to confirm transactions that did not reflect actual business events.

Inspectors also detected fictitious purchase invoices recorded in the company’s tax records. According to the National Revenue Administration, the documentation was used for incorrect tax settlements.

Data of homeless people and operating companies used

Data of homeless people, Bulgarian citizens and the NIP numbers of operating businesses were used to lend credibility to the fictitious business activity.

This data was used to create documentation intended to give the impression that the transactions described on the invoices had actually taken place. Data belonging to related and unreliable entities was also used to issue sales documents.

The fictitious invoices also reached genuine companies. As reported by the National Revenue Administration, some entities knowingly used such documents in their settlements to reduce the amount of VAT due.

Over PLN 2 million withdrawn from bank accounts

The inspection also revealed how money from the described scheme was transferred. Funds were withdrawn from bank accounts, among other methods, through cash withdrawals from ATMs and a virtual currency exchange office.

The money was then transferred to the accounts of related persons and fictitious entities.

In total, over PLN 2 million was withdrawn from bank accounts in this way.

Nearly PLN 5 million in tax and interest

The financial consequences of the inspection findings are significant. According to the National Revenue Administration, the tax payable for the company’s issuance of fictitious VAT invoices, including interest, amounts to nearly PLN 5 million.

The case shows that the consequences of using fictitious invoices may affect not only the entities issuing them, but also businesses that include such documents in their tax settlements.

The National Revenue Administration detected the irregularities during a customs and tax inspection conducted by experts from the Lower Silesian Customs and Tax Office in Wrocław.