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Change of the tax function due to tax digitalization trends

Change of the tax function due to tax digitalization trends

Tax authorities, due to technological innovations, have increasingly improved their tax auditing. They collect tax data directly from the taxpayer's ERP systems periodically (SAF-T VAT), on-request (SAF-T VAT and CIT), and more real-time…

Combat VAT fraud via more real-time e-audits

Combat VAT fraud via more real-time e-audits

Extensive VAT fraud exists globally in countries that introduced a VAT or GST system. The VAT-gap can be defined as the difference between the received and the theoretically calculated VAT-returns/GST returns.

How can you defend yourself?

How can you defend yourself?

A SAP VAT configuration review can be used as a counter measurement as part of a sound tax audit defense. The outcome of such a configuration review should show where VAT errors in SAP occur.

VAT and above the line costs when it goes wrong

VAT and above the line costs when it goes wrong

VAT is a consumption tax. It is collected in stages by the businesses (or intermediaries) and should be borne by the final consumer. Consequently, VAT is a transactional tax with the potential to impact all transactions with suppliers and…

E-invoicing and (almost) real-time data submission

E-invoicing and (almost) real-time data submission

Hungary and Spain introduced the submission of sales e-invoice data to combat VAT fraud as a post-audit method.

Hungary RTIR from version 2.0 to version 3.0 - 1 April 2021

Hungary RTIR from version 2.0 to version 3.0 - 1 April 2021

The change from version 2.0 to version 3.0 is not minor. Version 2.0 will no longer be accepted starting April 1, 2021. Similar to version 2.0, change requests of multiple kinds have been incorporated.