Abstract

This article addresses the issue of due diligence by employers in supervising employees and collaborators in the context of liability for issuing false invoices. It presents a legal and practical analysis highlighting the risks associated with such practices and the potential legal consequences for businesses. The paper proposes specific procedures and control mechanisms aimed at effectively identifying and minimizing the risk of issuing false invoices by persons acting on behalf of the company. The goal of the article is to provide practical guidance to help businesses protect themselves from inadvertent joint liability for the actions of their employees.