Desk audit is an audit carried out by tax authorities based on the study and analysis of tax reporting submitted by the taxpayer.
Violations identified as a result of desk audit (after issuing an electronic invoice), in order to establish the actual completion of the transaction , are classified as high-risk violations
1. The taxpayer's actions in the event of disagreement with the violations specified in the notification depend on the degree of their risk:
— In case of high-risk violations, failure to comply with the notification entails a restriction on the issuance of electronic invoices.
— For violations with a medium level of risk, a notification will be issued (previously there was a notice).
— For low-risk, a notification is issued (there were none before).
2. In case of agreement with the violations specified in the notification,
the taxpayer eliminates them by withdrawing, correcting or supplementing
ESF.
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