The Classics
Most corrections during audits do not arise from intent, but from routine. Recurring bookings are adopted without anyone re-evaluating the facts.
- Input tax deduction on privately co-used vehicles and real estate.
- Acquisition tax on services from abroad is forgotten.
- Flat rate tax method is maintained even though the activity has changed.
- Discounts and credits are not cleanly delineated.
- Missing evidence for export deliveries.
How to prevent it
A brief annual reconciliation between accounting and settlement is sufficient in most cases. It is important that documents are digitally retrievable — during an audit, provability, not good intention, is decisive.