It happens that the tax authorities have questions about the transactions that the company has made. Doubts may arise due to the fact that counterparties with signs of one-day firms participate in transactions. How to prove that the purchase of goods was not a fictitious transaction, but absolutely real? How to convince the Federal Tax Service that you did not pursue the goal of reducing the tax base and, thereby, avoid paying taxes?
We tell you what you need to do to minimize risks and be prepared for questions from the tax authorities.
1. The taxpayer must have signed originals of all primary documents accompanying the transaction. If there is doubt about the authenticity of the counterparty's signature, then the documents should be re-signed, including in the presence of witnesses or with video recording.
It is especially important to have original documents confirming the delivery of the goods, which are Germany WhatsApp Number List issued not by counterparties in the transaction, but by third parties, for example, transport companies.
2. It is necessary to have quality certificates for purchased products issued by the manufacturer and certified by the seller.
3. Your counterparty must confirm the relationship with you and provide copies of primary documents. To do this, you should ensure that the seller responds to the request of the tax authority as part of the tax audit.
4. You should have a package of documents confirming the exercise of due diligence and caution when concluding an agreement with a counterparty:
constituent documents, documents confirming the authority of the head, powers of attorney for representatives with whom they entered into relationships, copies of passports;
information about the office, warehouse and other premises of the seller, owned by him by right of ownership or leased, as well as other assets necessary for the implementation of activities (vehicles, special equipment, etc.
tender documentation substantiating the reasons for choosing this counterparty on the basis of the best price offered by him or other essential terms of delivery.
5. Keep not only primary documents, but also correspondence with the counterparty on the supply of goods or other issues that arose in the process of concluding or executing the contract.