{"id":3921,"date":"2026-03-09T16:46:43","date_gmt":"2026-03-09T15:46:43","guid":{"rendered":"https:\/\/www.krestonslovakia.com\/ako-sa-pripravit-na-danovu-kontrolu-pred-dorucenim-oznamenia\/"},"modified":"2026-03-09T17:00:37","modified_gmt":"2026-03-09T16:00:37","slug":"ako-sa-pripravit-na-danovu-kontrolu-pred-dorucenim-oznamenia","status":"publish","type":"post","link":"https:\/\/www.krestonslovakia.com\/en\/ako-sa-pripravit-na-danovu-kontrolu-pred-dorucenim-oznamenia\/","title":{"rendered":"How to Prepare for a Tax Audit Before Receiving the Official Notice"},"content":{"rendered":"

A tax audit represents a significant financial, reputational, and operational risk<\/strong> for any company.<\/p>\n

Today, the selection of entities for audit by the Financial Administration increasingly relies on advanced analytical tools, cross-checking of information reported in tax filings, and the identification of deviations within specific industries<\/strong>.<\/p>\n

A reactive approach\u2014preparing only after receiving a notice of a tax audit\u2014is insufficient from a risk management perspective<\/strong>. Effective preparation must be systematic and ongoing<\/strong>.<\/p>\n

1. Tax Risk Management<\/h4>\n

Assessing tax risks should form an integral part of a company\u2019s internal control framework<\/strong>. This typically includes:<\/p>\n

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  • \n

    identifying risk areas based on the nature of the business,<\/p>\n<\/li>\n

  • \n

    screening and assessing potentially high-risk business partners,<\/p>\n<\/li>\n

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    conducting regular internal reviews,<\/p>\n<\/li>\n

  • \n

    clearly defining responsibilities for tax matters,<\/p>\n<\/li>\n

  • \n

    establishing a documented escalation process for identified issues.<\/p>\n<\/li>\n<\/ul>\n

    The absence of a structured approach increases the likelihood that tax risks remain undetected, potentially resulting in additional tax assessments, penalties, and interest<\/strong>.<\/p>\n

    2. Areas Most Frequently Subject to Audit<\/h4>\n

    Based on the practical experience of tax authorities, the following areas are most commonly reviewed during tax audits:<\/p>\n

      \n
    • \n

      VAT deductions,<\/p>\n<\/li>\n

    • \n

      transfer pricing,<\/p>\n<\/li>\n

    • \n

      the eligibility and substantiation of tax-deductible expenses.<\/p>\n<\/li>\n<\/ul>\n

      In these areas, it is not sufficient to demonstrate formal compliance<\/strong> alone. Companies must also be able to demonstrate the economic substance and genuine nature of the underlying transactions<\/strong>.<\/p>\n

      3. Documentation and Burden of Proof<\/h4>\n

      In tax proceedings, the burden of proof generally rests with the taxpayer<\/strong>. This creates a need for:<\/p>\n

        \n
      • \n

        consistent and well-structured contractual documentation,<\/p>\n<\/li>\n

      • \n

        clear evidence that services or supplies were actually provided (deliverables, reports, correspondence),<\/p>\n<\/li>\n

      • \n

        alignment between accounting records, tax filings, and the economic reality of the transactions,<\/p>\n<\/li>\n

      • \n

        up-to-date transfer pricing documentation.<\/p>\n<\/li>\n<\/ul>\n

        Transactions that are insufficiently documented or unsupported<\/strong> and failure to meet the burden of proof are among the most common reasons for additional tax assessments<\/strong>.<\/p>\n

        4. Procedural Readiness for the Audit Process<\/h4>\n

        A tax audit is a formal process governed by statutory deadlines, procedural rules, and significant legal requirements<\/strong>.<\/p>\n

        Companies should therefore ensure:<\/p>\n

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        • \n

          a designated person responsible for communication with the tax authority,<\/p>\n<\/li>\n

        • \n

          an internal process for providing documents and information,<\/p>\n<\/li>\n

        • \n

          proper records of all documents submitted during the audit,<\/p>\n<\/li>\n

        • \n

          control over the scope and timing of responses.<\/p>\n<\/li>\n<\/ul>\n

          Inconsistent or uncoordinated communication can lead to an unnecessary expansion of the audit scope or complications in closing the audit process<\/strong>.<\/p>\n

          5. Professional Representation During a Tax Audit<\/h4>\n

          The involvement of a tax advisor during a tax audit can significantly reduce both procedural and financial risks<\/strong>. Professional assistance typically ensures:<\/p>\n

            \n
          • \n

            coordinated and controlled communication with the tax authority,<\/p>\n<\/li>\n

          • \n

            preparation and review of submitted documentation,<\/p>\n<\/li>\n

          • \n

            formulation of professional tax and legal arguments,<\/p>\n<\/li>\n

          • \n

            protection of the taxpayer\u2019s rights,<\/p>\n<\/li>\n

          • \n

            oversight of the audit process and any related follow-up proceedings.<\/p>\n<\/li>\n<\/ul>\n

            A tax audit is a formal procedure with clearly defined rules and deadlines<\/strong>. Early involvement of an experienced advisor helps ensure that the company responds accurately, consistently, and in compliance with applicable legislation<\/strong>.<\/p>\n

            Conclusion<\/h4>\n

            A tax audit should not be viewed as a crisis, but as a manageable process<\/strong>.<\/p>\n

            Companies that actively manage their tax risks enter an audit well prepared\u2014with supporting documentation, clear arguments, and appropriate internal processes in place<\/strong>.<\/p>\n

            Prevention is considerably less costly than dispute resolution.<\/strong><\/p>\n

            If you are considering reviewing your company\u2019s readiness for a potential tax audit or implementing internal tax risk management processes<\/strong>, we would be pleased to assist you in designing a solution tailored to the size and risk profile of your business<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

            A tax audit represents a significant financial, reputational, and operational risk for any company. Today, the selection of entities for audit by the Financial Administration increasingly relies on advanced analytical tools, cross-checking of information reported in tax filings, and the identification of deviations within specific industries. A reactive approach\u2014preparing only after receiving a notice of […]<\/p>\n","protected":false},"author":3,"featured_media":3550,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":["post-3921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=3921"}],"version-history":[{"count":0,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3921\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/3550"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=3921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=3921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=3921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}