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Independent tax review

The money left behind did not vanish. It was simply never looked for.

A company of any size issues tens of thousands of invoices a year, each classified by an eight-digit code that decides how much tax it pays. That code is chosen once, by someone who has since left the company, and then repeats forever — because the system copies the previous entry. That is how the same product, sold by two companies in the same sector, produces different tax burdens for a decade without anyone noticing.

The error is rarely gross. It is a matter of nuance: a basic-basket item classified as a taxed equivalent, an essential input never credited because the tax team did not know it entered the process, a substitution regime calculated on a presumed base the real price never reached. Each case is worth little. Multiplied by five years of invoices, it is worth a full year's investment budget.

The inverted audit walks the inspector's path backwards: same method, same cross-checks, same reading of the files the company already files with the State every month — looking for what was paid beyond. And there is a clock: the reform closes off taxable events under the old system, and the five-year limit erases a month of credit every month that passes. It is the only debt the State owes that lapses on its own, in silence, in its favour.

A test any director can run alone, today: ask for the list of the ten highest-volume products and the tax code of each. Then ask who chose those codes, and in what year. If nobody can answer both, the review has already justified itself — and the answer usually arrives with an embarrassed silence worth more than any diagnosis.

How we are paid

Diagnosis with defined scope, timeline and price, credited against success — so the analysis never depends on the result it is meant to find. Remuneration falls on realised benefit: cash refunded, credit actually offset or liability extinguished. Value identified in an opinion does not count; what counts is what appeared on the statement, or stopped leaving it.

Go deeper

Official sources, at the exact point — the article of law, the service or the search you can use today. None replaces analysis of the specific case, which is our work.

What is included

  • Zero-rated and single-phase goods, product by product, by tariff code
  • Input credits under the essentiality and relevance test
  • Substitution regime: difference between presumed and effective base
  • Accumulated credit balance and its monetisation
  • Reclassification of regime and retroactive amendment
  • Preparation for CBS and IBS, from the same review
The money left behind did not vanish. It was simply never looked for.

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