Services
Tax audit
Tax audit
The tax environment in Slovakia in 2026 is changing faster than ever before. For a company, the greatest threat is not the tax itself, but unexpected sanctions resulting from the incorrect interpretation of laws. A tax audit from Lukáčik & Partners is your proactive defense.
Unlike a statutory audit, which verifies the financial statements as a whole, our tax audit focuses on a detailed review of tax obligations. Our goal is to find potential errors before they are discovered by a tax inspection, while simultaneously identifying opportunities for legal optimization.
Who is a tax audit intended for?
Although the law defines entities that are subject to a statutory audit (based on turnover or assets), we recommend a voluntary tax audit to any company that wants to minimize its risks.
– Limited Liability Companies (s.r.o.) and Joint-Stock Companies (a.s.): During company growth or changes in ownership structures.
– Entities before a planned acquisition (Due Diligence): If you are buying or selling a company, the audit reveals “skeletons in the closet.”
– VAT payers with complicated transactions: Especially in the case of international trade and chain transactions.
– Companies utilizing investment incentives or the R&D super-deduction: Where the risk of the state challenging costs is high.
What does our tax audit process include?
At Lukáčik & Partners, we combine 17 years of experience from an international environment (Deloitte) with modern AI tools for in-depth invoice analysis.
Our audit scheme:
– Income Tax Review (CIT): Verification of the tax deductibility of expenses, allowances, and reserves.
– VAT Audit: Analysis of the right to deduction, verification of control statements, and the correctness of the place of supply.
– Local and Property Taxes: Review of real estate and motor vehicle tax returns.
– Payroll Agenda Review: Employment tax and the correctness of the social security and health insurance burden.
Why choose Lukáčik & Partners?
We are more than just an accounting firm. We are licensed tax advisors and auditors, which allows us to provide services with the highest level of legal protection for the client.
– SKDP License and Stamp: Our conclusions are backed by a license from the Slovak Chamber of Tax Advisors.
– Liability Insurance: Our work is covered by a high insurance indemnity.
– Big Four Experience: We bring the methodology of large multinational firms to the environment of Slovak small and medium-sized enterprises.
– Digital Transparency: We utilize cloud solutions, ensuring the audit is conducted quickly, paperlessly, and with minimal burden on your staff.
Frequently Asked Questions about Tax Audit
What is the difference between a statutory and a tax audit?
A statutory audit verifies whether the financial statements provide a true and fair view of the company’s financial results. A tax audit goes deeper into the details of individual taxes, searching for specific risks and savings in accordance with the Income Tax Act and VAT Act.
When is the best time to perform an audit?
Ideally, before filing the tax return (January – March), so that we can correct any discrepancies in time. However, it is also beneficial to conduct an audit continuously throughout the year (interim audit), allowing us to correct the company’s direction in real time.
How much does a tax audit cost?
The price is individual and depends on the size of the company and the number of accounting entries. However, compared to a potential fine (which in 2026 can reach thousands of euros for serious errors), the investment in an audit is negligible.
Can an audit prepare us for a tax inspection?
Absolutely. The output of the audit is a report that identifies risks and proposes solutions. Should an actual inspection occur, you will be prepared, equipped with arguments and clean accounting records.
In case you are interested in our services,do not hesitate to contact us
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