The audit starts already knowing your figure: the platform has reported it
Nextica Law & Tax defends digital sellers in the tax audits specific to them: reconciling declared sales with the information platforms and payment operators report to the tax authorities, adjustments for exceeding distance-selling thresholds and for incorrect place of supply, deduction of input VAT incurred in several States, and packaging and plastic obligations where they also fall within scope. Submissions at the hearing stage, appeal for reconsideration and economic-administrative claim, with the quantification done before signing anything.
The tax authority already knows its sales from what the platform reports. The audit starts with the figure already filled in.
What's included
1. Reconstructing sales by channel and by country in advance from the platform's and gateway's reports, which is what the authority already holds.
2. Reconciling that figure with what was declared, identifying each difference before it is asked about: returns, cancellations, commissions and cut-off.
3. Reviewing the place of supply for distance sales and the moment the threshold was crossed.
4. Analysing the deduction of input VAT incurred in several States and whether the mechanism used was the right one.
5. Responding to the request and the hearing stage with the reconciliation already done, not improvised.
6. Deciding whether to sign the assessment in agreement, with the open years and affected countries calculated in front of you.
7. Submissions and appeal within the month, and correcting the basis going forward so the next audit does not repeat the argument.
THE AUDIT STARTS WITH THE FIGURE ALREADY FILLED IN
Reporting obligations fall on platform operators and on payment service providers. The authority does not ask how much you sold: it asks why it does not match.
Being unable to explain the gap between what was reported and what was declared
returns, cancellations, commissions, sales from another period or amounts belonging to another country are legitimate explanations, but they have to be documented transaction by transaction and not in aggregate.
Signing the assessment in agreement without looking at the open years
it reduces the penalty but fixes the basis, and in e-commerce that basis —how the place of supply is determined, how commissions are treated— then applies to the following years and to the other countries.
General Tax ActOne month from the day after notification to appeal, by reconsideration or through the economic-administrative route, and the two cannot be used at once. Requesting a payment deferral does not extend the period.
General Tax ActTYPES OF MINUTES AND WHEN TO SIGN EACH ONE
| Type of minutes | Reduction of sanction | Appealable? | Recommended strategy |
|---|---|---|---|
| Minutes with agreement (art. 155 LGT) | 50% of the penalty | No (links to the taxpayer) | When the amount is manageable, the arguments are weak, and the client wants to close quickly. The 50% reduction can be very significant in high penalties. |
| Agreement Act (art. 156 LGT) | 30% of the fine | Only the fee, not the penalty | When the regularization is justified but there are specific discrepancies regarding the fee that deserve appeal. The undisputed part is accepted, and what has arguments is appealed. |
| Record of disagreement (art. 157 LGT) | No reduction | Fully appealable | When there are solid arguments to contradict the inspector's proposal. Disagreement opens the way to the TEAR and, if applicable, to the courts. Without a reduction of the penalty but with the possibility of winning the appeal. |
Minutes with agreement (art. 155 LGT)
Agreement Act (art. 156 LGT)
Record of disagreement (art. 157 LGT)
Frequently asked questions
How does the tax authority know what I sell on a marketplace?
Because it is told. Reporting obligations fall on platform operators and on payment service providers, so the authority holds sales and collection data per seller before starting any action. The practical consequence is that the audit does not begin by asking how much you sold, but why what you declared does not match what was reported. Which is why what matters is being able to explain the difference: returns, cancellations, commissions, sales from another period, or amounts belonging to another country.
Signing the assessment in agreement reduces the penalty. Is it worth it?
Sometimes yes and sometimes it is the worst decision in the file, and the difference is whether the criterion in dispute repeats. Signing in agreement reduces the penalty, but it also sharply reduces what can be argued afterwards, and in e-commerce criteria repeat: if what you accept is a way of determining the place of supply or of treating commissions, you are accepting the same treatment for the following years and for the other countries. The decision is taken with the open years calculated in front of you, not with this year's penalty saving.
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