When a valid invoice still gets the cost disallowed
E-invoicing is now mandatory, but "having an invoice" is not the same as "having a deductible expense". At finalisation and during tax inspections, many costs are disallowed not because the enterprise did anything dishonest, but because the invoice was issued at the wrong time, states the wrong content, or lacks the documents evidencing its validity. The result is higher taxable income, assessed tax and late-payment interest.
The most common errors
- The invoice is issued at the wrong time relative to the delivery of goods or completion of services.
- The content of the invoice does not match the contract, the acceptance record or the payment documents.
- Non-cash payment evidence is missing for high-value invoices.
- The expense does not serve production or business activity, or exceeds a statutory cap.
- The invoice comes from an enterprise flagged as high risk on invoicing by the tax authority.
Control it at the point of receipt
The most effective way to avoid disallowed costs is to build a validity check into the moment an input invoice is received, rather than reviewing everything at year end. The set of documents behind each expense — contract, acceptance, payment — needs to be stored consistently and to reconcile.
A periodic tax health check surfaces risky expenses before the tax authority gets involved. See our tax compliance and review service or book a consultation.
