Key points
- A routine tax audit is announced 30 days in advance, while a tax inspection is announced 10 days in advance.
- The audit covers the last five years, so documents are kept complete for this period.
- The report will be delivered to you within 7 days of completion, and you have 15 days to submit written objections.
- The tax assessment may be appealed within 30 days. The penalty for a liability does not exceed 100% of it.
- Real preparation happens before the announcement, not after it.
Published on June 2, 2025 · Revised on August 15, 2026 with the current deadlines, the areas most frequently verified, and the preparation list.
A tax audit is conducted according to written rules and deadlines, not as a surprise. A business that knows these deadlines and keeps its records in order completes the audit as a routine procedure.
This guide shows you how inspections are announced, which areas are checked most often, what deadlines protect you, and what you should prepare starting today. Each deadline corresponds to our tax audit page, where it is kept up to date.
Read also: Closing the 2026 Half-Year: What Your Business Needs to Check Now
How is a tax audit announced and how much time do you have?
Regular audits are notified in writing 30 days in advance. The notice indicates the period to be examined and the taxes to be verified. A fiscal visit, the fastest form, is notified 10 days in advance.
These 30 days are your golden opportunity. They're enough to review the documents, identify any deficiencies, and fix what can be fixed. A business that uses this time with a plan takes control from a completely different position.
The three types of control
Case One: Tax Audit
Quick on-site verification at the business location. The inspector checks the receipts, the cash register, and the employees present. It takes a few hours and focuses on today, not on the history.
Case two. Office inspection.
Administration Verifies your statements without coming to your business. It compares system data, electronic invoices, and statements against each other. You're only contacted when something doesn't match.
Case three. In-depth on-site inspection.
Complete form. Inspectors work on your premises under a work order and review documentation going back up to five years. All protective time limits described below apply.
Read also: Online sales under Tax Authority control. How to get compliant step by step.
What is most often verified?
Cash register and fiscalization
Reconciliation of physical cash in the till with the sales recorded in the system. This is the fastest and most frequent proof in any audit. You can find the full rules at Invoicing and billing.
Employees and salaries
Every person involved in the business must appear on the payroll or have a valid contract. An undeclared employee is the most costly finding of tax inspections, especially during peak season.
Purchase invoices and expenses
Purchases without invoices and personal expenses passed off as business expenses. The inspector uncovers them by comparing inventory with the reported purchases. Which expenses are recognized and which are not, you'll find at deductible expenses.
VAT and declarations
Reconciliation between the sales and purchase ledgers and the monthly statements. Discrepancies are automatically flagged by the system, so this area is always reviewed. You can find the details at Declaration and VAT books.
Deadlines that protect you
The inspection does not end when the inspector leaves. The inspection report will be delivered to you within seven days of its completion. From that moment, you have fifteen days to submit written objections, along with supporting documents.
If the final assessment does not satisfy you, you may appeal within 30 days. The penalty for a default does not exceed 1001 TP3T of the default amount itself, while late interest is calculated separately, at the rate in effect from April 2026 of 7.81 TP3T. The deadlines, penalties, and the full appeals procedure are set out in Inspection and fines.
What's being prepared today?
Five actions to be performed without waiting for any notification. Verify the cash reconciliation with the system every month. Keep employee contracts signed before the first day of work. Retain full purchase invoices for the past five years. Compare VAT ledgers with returns once a quarter. And appoint a person, inside or outside the business, who responds to the inspector with documents rather than by memory.
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Frequently asked questions
How many days in advance is a tax audit announced?
The regular inspection is notified in writing 30 days in advance. The tax inspection is notified 10 days in advance.
How many years back does the check go?
Up to the last five years. Therefore, the documentation is kept complete for that same period.
What should I do if I don't agree with the inspection report?
Submit written objections within 15 days of receiving the report, along with supporting documents. You may appeal the final assessment within 30 days.
What is the maximum fine for a tax audit?
The penalty for an obligation does not exceed 1001 TP3T of the obligation itself. Late interest is calculated at the prevailing rate of 7.81 TP3T.
Can the accountant represent me during the audit?
Yes. Your economist or accountant participates in the audit, communicates with the inspectors, and prepares objections. This is also the practice we recommend.
What is most frequently inspected in a small business?
The cash register, the employees on duty, and the day's coupons. These three are verified in the first minutes of every fiscal inspection.
Read also: Tax audit and penalties: full procedures and deadlines
Read more: Fiscal amnesty: which obligations are forgiven and how you can benefit