The audit starts on the date given in the notice, not on the day the notice reached you (Section 46(1) of the Tax Procedure Code). The notice also states the tax and the periods covered.
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Representation in a Slovak tax audit
Representation in a Slovak tax audit in practice
Notice of a tax audit usually arrives out of the blue, with short deadlines to hand over documents. The auditor asks about invoices, contracts and suppliers, sometimes about deals from several years ago. This is the stage that decides what evidence ends up on file. Later, at the appeal or in court, that evidence is worked with, but adding anything new becomes much harder.
During the audit we take over communication with the tax office and attend hearings and interviews. Together with you and your accountant, we decide which documents and explanations to submit and in what order, and we respond to the findings in the audit report. If the findings point towards additional tax, we prepare in parallel for the assessment proceedings and a possible appeal.
What we help with
- Reviewing the audit notice and its scope
- Handling all communication with the tax office
- Attending interviews and oral hearings
- Selecting and preparing evidence
- Responding to the audit report
- Working with the client's accountant
Worth knowing
What an audit examines
During an audit the tax office establishes or verifies facts that determine the correct amount of tax (Section 44 of the Slovak Tax Procedure Code). It may cover all taxes or only one tax and selected periods.
Who proves what
The taxpayer proves the facts it relies on, such as a right to deduct VAT or that costs are tax deductible. The tax office proves the facts that justify additional tax.
Your rights during the audit
You may be represented by a lawyer, inspect the file, propose evidence and comment on the findings. Communication with your lawyer is protected by the professional secrecy rules of the Slovak Act on the Legal Profession.
Common questions
- A taxpayer must cooperate with the tax office and give truthful information. If an answer could lead to criminal prosecution of you or a close person, however, you may refuse it (Article 47(1) of the Slovak Constitution). When and how to use that right is worth discussing with a lawyer.
- If the tax office finds a difference in the tax, assessment proceedings follow and a tax assessment decision is issued. That decision can be appealed within 15 days of delivery.
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This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.