Respond to requests from the Tax Office

CASE STUDIES / 11. 1. 2024

We were contacted by an entrepreneur who had submitted three VAT control reports, which had only sections A, i.e. the supplies made, filled in. He is a quarterly VAT payer.

Unfortunately, the former accountant did not enter the documents at the input and the submitted control reports did not correspond to reality.

He subsequently submitted a VAT return. There was a discrepancy between this return and the previously submitted control statements. This discrepancy was brought to his attention by the authorities. He had 15 days from the date of receipt of the notice to respond (correct the errors).

Unfortunately, he did not communicate with the tax authorities.

The tax authority therefore issued an additional payment order for value added tax, assessing the tax on the basis of the submitted control reports (not on the basis of the submitted return) and a penalty on the unpaid amount.

The tax was determined by evidence. The evidence was the inspection reports just filed, which were incorrect.

Even though the business has 30 days to appeal, this is already a significant amount of extra work and will certainly affect the taxman’s view of the company.

In addition, if in the future he needs any concessions, forgiveness of penalties or accessories from the FA, the level of his compliance will of course already be taken into account. Thus, the authority may not be willing to accommodate him.

Therefore, file your returns within the deadlines and report all transactions. If you happen to omit something, respond to the notices within the time limit. You will avoid extra work and penalties.



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