Tax Audit — What to expect and how to prepare
A tax audit is a UJP procedure checking whether a business correctly calculated and paid taxes and contributions. It can be regular (planned) or extraordinary (following a report or suspicion).
Definition
A tax audit is a UJP procedure checking whether a business correctly calculated and paid taxes and contributions. It can be regular (planned) or extraordinary (following a report or suspicion).
Details
Process: 1) UJP notification (minimum 3 days advance). 2) Inspector reviews books, invoices, bank statements. 3) Report with findings. 4) Objection (15 days). 5) Decision. Can cover up to 5 years back. Penalties: up to 100% of evaded tax + late interest. Tip: maintain orderly documentation and work with your accountant.
Example
UJP announces an audit for 2024 and 2025. Inspector comes for 3 days, reviews VAT returns, invoices and statements. Finds 2 unrecorded invoices → VAT base adjustment + interest.