Abstract

The implementation of the National e-Invoice System will open up new possibilities for utilizing data from structured invoices FA(3).
A tax audit is a comprehensive examination of the accuracy of tax settlements to identify and mitigate or eliminate irregularities and related potential tax risks. Structured invoice is a significant innovation that will support the audit function. The use of structured invoices will reduce errors when issuing them. Proper use of the links between invoices received and issued, in correlation with taxpayer documentation, especially standard audit files, will minimize the number of tax errors.
From the perspective of the National Revenue Administration, the National e-Invoice System will be a key tool in combating tax fraud and streamlining verification and audit activities.
The purpose of this article is to present the assumptions of the National e-Invoice System and to provide examples of how structured invoice data can be used as a tax audit tool.