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Key questions include: These demands may also logically influence the introduction of data analytics tools for use by in-house VAT functions to allow businesses to manage VAT more effectively and to prepare themselves for future e-audits.

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With a view to combating VAT fraud, the European Commission is now thinking about using data analysis tools or models comparable to the SAF-T in the framework of the mutual cooperation implemented between EU Member States, whereby they are exchanging more and more electronic data.

The business perspective: difficulties facing businesses in e-audits Up until now, most businesses, especially the largest organizations, have found it difficult and uncomfortable to undergo an e-audit even though they are used to managing indirect taxes (especially VAT/GST) electronically through their Enterprise Resource Planning (ERP) systems. Several reasons may help to explain it: Good practices for a relaxed e-audit Accepting that e-audits are now the current state and not the future state of tax audits permits the business to anticipate and prepare — as one is almost certainly coming soon!

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The OECD has suggested to tax authorities that they should implement the SAF-T by legislation or by voluntary agreement.

Certain EU tax authorities have introduced the SAF-T (such as Portugal and Luxembourg), while other EU tax authorities have introduced variants of the SAF-T model to have a systematic e-audit approach (for instance, France, Germany and the Netherlands).Leading practices include: Conclusions VAT data generally consists of large amounts of accounting and management information spread throughout the ERP or IT system.Getting prepared for an e-audit is therefore vital to managing future VAT audits.In this brief overview of our site, you will learn about some of those unique features that make the most complete website dedicated to stopping you from being scammed.If you're lucky, you've found us before you got scammed. Deloitte is one of the leading international professional services firms that offers audit, consulting, corporate finance, Consulting Department, IT Advisory.

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