Summary of "С чего бизнесу начать подготовку к налоговой проверке?"

High-level summary

Main point: don’t start tax-audit preparation by rummaging through three years of documents. Begin with three priority “contours” (priority audit tracks) that tax authorities check first, then use a focused, day-by-day (30-day) checklist to collect, fix and organize evidence.

Framework — the “Three Contours” (priority audit tracks)

Counterparties & reality of transactions
- Confirm the business purpose and economic link for each transaction.
- Ensure existence of a contract, an executed operation, and ironclad confirmations:
  - For goods: logistics documents, delivery and acceptance records.
  - For services: measurable results or signed acceptance acts.
- Focus on proof that transactions were real and necessary for business.
VAT (input tax / deductions)
- VAT deductions must be supported by primary documents and by formal acceptance into accounting.
- Pay attention to advances, adjustments, and the tax periods when deductions were taken — these commonly trigger questions.
- Ensure the VAT register and accounting acceptance align with invoices and acceptance acts.
Money & people (payments and employment/contract classification)
- Payment purpose must match the contract; payments should not be “hanging” (unsupported by contractual basis or settlement documentation).
- Civil‑law / self‑employed contracts must not resemble wages — otherwise they risk reclassification as payroll and related taxes/withholding.
- Reconcile payments to contract terms and maintain supporting payment orders, invoices, and deliverable acceptance.

Actionable 30-day inspection-preparation playbook (high-level)

The playbook is a day-by-day, 30-day checklist organized into four weekly phases.

Week 1 — Extract & inventory

Export key reports/data from the accounting system (1C): VAT register, ledgers, payment journals, contract registry, payroll/contractor payments.
Index and list counterparties and contracts for the audit period.

Week 2 — Evidence gathering and gap analysis

For each contract, assemble primary documents: contract, invoices, acceptance acts, delivery/logistics proof, payment proof.
Identify missing acceptance or primary documents and request them from counterparties.

Week 3 — Fix accounting/VAT issues

Reconcile VAT deductions with acceptance dates/periods; document any necessary adjustments.
Document advances and settlement of advances with supporting paperwork.

Week 4 — Payments & personnel review, compile folders

Reconcile purpose of payments vs. contract terms; correct misposted payments if possible.
Review civil‑law contracts for signs of disguised employment; obtain or produce documentation proving independent contractor status.
Assemble audit folders by counterparty and period, with a clear contents list and quick‑reference indexes for likely audit questions.

Specific, concrete recommendations (action items)

Contracts: include explicit business purpose, deliverables, KPIs/acceptance criteria, and payment terms tied to deliverables.
Acceptance acts: always obtain signed acceptance for services and goods; file them with invoices and VAT documents.
VAT: match every deduction line to a corresponding primary document and the accounting acceptance date/period.
Payments: use payment descriptions that reference contract numbers and invoice numbers; keep bank payment copies with contract files.
Contractors vs employees: document scope of work, control level, invoicing cadence, provision of tools/space, and other factors showing independence.
File structure: prepare folders per counterparty + period, with an index of included documents so auditors can quickly find evidence.
Use 1C exports proactively: prepare the usual audit reports in advance so you can respond quickly.

Suggested KPIs / items to monitor during preparation

Timeline: 30-day preparation window (as noted in the video).
Preparation KPIs to track (recommended):
- % of contracts with completed acceptance acts.
- % of VAT deductions matched to primary documents and acceptance records.
- Number of payments with mismatched or missing payment purpose.
- Number of civil‑law contracts flagged for potential reclassification.
- Time to produce requested document (target: within X days — set internally).

Risks & common pitfalls highlighted

Starting with chaotic searching wastes time and misses priority risks.
Missing acceptance acts or mismatched VAT periods are frequent triggers.
Misclassification of contractors as independent while they resemble employees leads to payroll reclassification and tax claims.
Unclear payment purposes or unresolved invoices (“hanging bills”) create additional tax scrutiny.