Tax audit

A tax audit is a check of reporting that already exists. We take the periods you care about and look not at how it should have been, but at what actually reached the returns and what supports it.

It differs from preparing for a tax inspection in occasion and in reach: preparation happens once an inspection has been scheduled, and works to its specific period and subject. An audit runs on your decision, with no external trigger, and gives the whole picture.

What exactly we check

• whether the object of taxation is determined correctly for each tax;
• how the base is built: income, expenses, the differences that adjust the financial result;
• whether the reliefs and reduced rates applied were available;
• VAT: input credit, liabilities, the registration limit, blocked invoices;
• payroll taxes: unified social contribution, personal income tax, the military levy, and the treatment of payments under services contracts;
• transactions with non-residents: withholding tax, residency certificates, controlled transactions;
• whether the source documents match what the returns show;
• timeliness of filing and payment – that is, penalty exposure even where nothing is under-assessed.

What you receive

A report in three parts. First, the discrepancies found, each with the rule and the document it rests on. Second, the sum at risk on each: what the assessment, penalty and interest would come to if the tax office found it. Third, the order of correction: what a clarifying return closes, what needs documents redrawn, and what is already outside the limitation period and best left alone.

We do not simply list the discrepancies – we rank them by amount. That shows where to start when the resource is limited.

When an audit pays for itself

Before changing accountant, so that somebody else’s mistakes do not become yours. Before selling a stake or bringing in an investor. When the company has grown but the books were kept the way they happened to be kept. When a request has arrived from the tax office and you need the scale of it before replying. And simply every few years, while the limitation period still allows self-correction: correcting yourself is always cheaper than an assessment.

Scope and fee

The check can be confined to one tax, one counterparty or one period – which is what most clients do. The fee follows the number of transactions, the depth of the period and the state of the source documents. Scope is agreed before we start and fixed in the contract.

Common questions

Will you report the errors you find to the tax office?

No. The result of the audit is your internal document. What to do with it is your decision.

What period is worth checking?

Usually within the limitation period – 1,095 days. Going deeper makes sense only in particular cases: carried-forward losses, or a negative VAT position running out of earlier periods.

Will you correct what is found?

Yes, if needed: file clarifying returns, recalculate the tax, redraw the documents. That is a separate scope once the report is agreed.

How does this differ from an initiative audit?

An initiative audit is broader: it covers not only tax but bookkeeping and the reliability of the financial statements as a whole. A tax audit is narrower and deeper – only settlements with the budget.