What should be checked in a bulk e-invoice export for a tax audit?
Short answer
Check that the export is complete, that it contains the original unchanged XML corresponding to the invoices actually sent or received, and that the documents can be displayed in a readable form for the auditor. The export should also preserve the links and identifiers needed to trace each document.
No spaces
Even when changing software or provider during the period.
Conformity with the original document
The export must not contain additional edited files.
For faster orientation
PDF or print alongside original XML facilitate the work of the controller.
§ 71 ods. 3 a § 85o ods. 15
Content integrity and ten-year archiving period.
Conclusion
A defensible audit export is complete, preserves the original XML and enables every document to be traced and displayed in human-readable form.
Sources
- Law No. 222/2004 Z. z. o VAT, § 71 ods. 3
- Law No. 222/2004 Z. z. o VAT, § 85o ods. 15
zákon č. 222/2004 Z. z. o DPH, § 71 ods. 3 a § 76 ods. 1 až 6 · Finančná správa SR — uchovávanie faktúr
Not legal advice.