In 2026 businesses faced unprecedented challenges: the tax burden reached 11.9% of turnover, while tax authority control became total and fully digital. Gone are the days when you could "save" on taxes through grey schemes. Today what is at stake is not merely penalties, but the financial stability and investment appeal of the company.
The new rules of the game in 2026
Modern tax control is not a reaction to errors but their preventive detection. Tax authorities have moved to total analysis of a business's financial indicators, using automated VAT analytics and artificial intelligence that see straight through a company.
A perfectly calculated tax bill and returns filed on time are no longer a guarantee of safety. If a business has contentious points that are not clearly reflected in its accounting policy, the risk of additional assessments remains critical.
Filing reports on time no longer equals safety. The system analyzes not the form but the economic logic of transactions - and any unexplained discrepancy becomes grounds for a request for clarification or an on-site audit.
Where to find the balance
Every owner faces a difficult choice: on one side, the lawful desire to optimize the tax burden; on the other, the risk of additional assessments that can seriously hit the financial result. A strategic balance rests on four pillars.
Tax authorities select companies for audits using a scoring system, analyzing data across 55 criteria. The main "red flags" are a low tax burden compared to the industry average and a high share of VAT deductions (above 89% of the tax charged).
Fear of audits should not back a business into a corner. Lawful methods mean the deliberate use of instruments allowed by tax regulations: outsourcing, building reserves, investment allowances, leasing and accelerated depreciation. They all work under one condition - economic justification and supporting documents.
Attempts to artificially "split" a business in order to retain reliefs are now firmly suppressed, and courts side with the tax authorities.
This is your key document in the event of an audit. It must spell out all contentious points and the accounting methods you apply. The absence of internal rules is interpreted by the inspector in favour of the budget.
The spread of the tax burden across sectors
The average across the economy is 11.9%, but the spread across sectors is huge: from 2.6% to 51.7%. That is why you should compare your burden not with the "national average" but with your own industry.
The safe corridor for the share of VAT deductions
One of the key triggers is the share of deductions in the VAT charged. Exceeding the 89% threshold moves a company into the tax authorities' red zone of attention.
Practical steps toward tax safety
To avoid choosing between an audit and growth, adopt a systematic approach.
- Regular analysis of key indicators. Once a quarter, compare your tax burden and profitability with industry averages using publicly available benchmarks.
- Audit of accounting policy. Make sure it reflects your real business model and covers every potentially contentious point.
- Reconciliation and explanations. Prepare logical justifications in advance for discrepancies in reporting (receivables, payables, assets).
Business safety is built not on schemes but on transparency and impeccable documentary support. Implementing these measures is not a cost but an investment in stability and in protecting your financial result.
Lawful optimization vs dangerous schemes: where the line lies
| Lawful instruments | Risk zone |
|---|---|
| Outsourcing with a genuine business purpose | "Shell" counterparties, fictitious transactions |
| Building reserves in line with tax regulations | Business fragmentation without a business purpose |
| Investment allowance | Transactions purely to reduce tax |
| Leasing and accelerated depreciation | Expenses with no economic justification |
| Accounting policy with justifications | Absence of internal rules and source documents |
Conclusion
Business safety is built not on schemes but on transparency and impeccable documentary support. Regular analysis of indicators, a well-tuned accounting policy and advance preparation of explanations turn tax control from a threat into a manageable process - and protect the company's financial result.
Let's build a tax safety system
The team at consulting firm G-Invest will help you run a self-assessment against tax authority criteria, fine-tune your accounting policy and prepare justifications - so that you do not react to requests but manage risks ahead of time.
Frequently asked questions
How does a tax audit affect a company's investment appeal?
An audit in itself does not reduce appeal if the business is clean. However, a negative audit outcome (additional assessments, penalties) is a direct signal to investors about risk, which can lower the company's value on a sale or scare off partners.
What should you do if the tax authority has already requested clarification?
You need to respond quickly and to the point: only facts, figures, references to the applicable tax regulations and supporting documents. Long, unstructured explanations should be avoided. If the discrepancies are material, it is better to bring in a qualified adviser straight away.
How do you prepare a business for an on-site audit in 2026?
The main steps: run a risk self-assessment against the tax authority criteria, check the accounting policy for all contentious points, put source documentation in order, confirm the economic justification of all expenses, and check counterparties for good faith.
What is considered unlawful tax optimization?
Any actions aimed solely at reducing taxes without an economic purpose - fictitious transactions, the use of "shell" counterparties, business fragmentation without a business purpose. From 2026 such schemes are firmly suppressed, and their organizers risk not only additional assessments but criminal liability.
How do you reduce risks in mergers and acquisitions (M&A)?
The key instrument is tax due diligence. It allows you to identify the target company's tax risks and assess their financial consequences before the deal is closed.