Many companies assume that any expense supported by an invoice is automatically tax-deductible. In practice, this is not always the case.
During audits, FURS primarily checks:
- whether the expense is related to business activity,
- whether there is a legitimate business purpose,
- whether the supporting documentation is sufficient.
The most commonly disputed expenses include:
- representation costs,
- vehicle expenses,
- private use of company assets,
- undocumented cash expenses.
If the company cannot demonstrate a business connection:
➡️ the expense may be treated as non-deductible.
This may result in:
- higher taxable income,
- additional tax liabilities,
- interest and penalties.
➡️ Important: An invoice is evidence — not an automatic right to deduct the expense.
CTA:
👉 We can review the tax treatment of your business expenses.