NAV’s audit plans for 2023 – the tax authority is going after the market

By: Trademagazin Date: 2023. 03. 29. 12:11

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The tax authority recently published its audit plan for 2023, which shows that the tax authority quickly adapted to market changes. While the focus of the inspections is again this year on the well-functioning hit segments and large taxpayers, the support procedure plays a major role and other interesting directions are emerging. The Jalsovszky Law Office explains the details.

The sectors at risk continue to include the construction industry, the trade in computer technology products, the activities of webshops, the trade in motor vehicles and motor vehicle parts, and the food industry. In the same way, those dealing with guarding and protection, cleaning, building management and temporary labor can traditionally expect to be inspected. The aforementioned areas have been the focus of NAV for years, so the question is whether they can ever be removed from the black list. There doesn’t seem to be much chance of that at the moment.