In the presented paper the author critically analyses the possibility of holding a person who provides objectively untrue however legally irrelevant information on the VAT invoice, criminally liable for the crime of intellectual forgery/certification of untruth (art. 271 CC). In the everyday commerce many additional elements describing the merchandise or the service are provided either in the invoice itself or in a separate document (so called “specification”). Ought this purely formal aspect of displaying of the particular information (invoice or specification) have any impact on the criminal liability?