On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.
The FTA informs that if representatives of taxpayers carry out an order according to the information provided by the taxpayer, the representatives in the field of VAT cannot be prosecuted unless they themselves have committed an offence or have participated in the offence as an instigator or accessory. Moreover, the representatives are jointly and severally liable for evaded tax only if they have deliberately committed an offence or participated as instigators or assistants. According to the FTA, this applies regardless of whether the representatives settle VAT online or use settlement forms in paper form.
The information is available here.
