Złodzieje VAT. Jak nie zostać ofiarą? Jak się bronić? [w 13 pytaniach]

There's been much talk about the government's unrealistic VAT revenue target for 2024. Experts are already predicting increased tax audits, as this VAT is to be paid by taxpayers. Today, I'm speaking with attorney Kamil Siłuch, who has specialized in assisting taxpayers for 20 years, both during tax audits and after them in court. We discuss how to survive such audits and how to avoid being swindled into a VAT carousel fraud without being completely unaware of it. In 2023, almost half of VAT revenue was refunded to taxpayers. Is this normal, or are we looking for the consequences of tax fraud? Considering the guidelines that tax offices should audit every VAT refund, they have their hands full. Given such amounts, the number of refunds seems spectacularly high. Is the office capable of monitoring this? How does this VAT carousel fraud work in practice? Perhaps two examples for those who don't deal with taxes? Can an honest taxpayer also be drawn into this practice without even realizing it? What about the SAF-T (JPK) file, which was supposed to erase VAT fraud? It was supposed to be the perfect tool for the government. Can it be deceived? Are tax audits an inevitable occurrence in business practice? When we hear that an audit is coming, should we be afraid? I understand that the tax office doesn't disclose the reason for the audit. We'll only learn that we've been drawn into a fraud scheme by fraudsters during the audit or even after it. How does the office select a specific taxpayer for an audit? How can we "prepare" for an audit? What rights do taxpayers have during a tax audit? How should we behave during the audit? How does an audit end? What rights does a taxpayer have? Is it possible to reach an agreement with the office during the audit? What consequences can a taxpayer face if their tax or fiscal criminal case ends unfavorably? Is there a guide to general, practical advice on how a taxpayer should behave during an audit and in subsequent stages of the case? A guide of 5 steps to take when we learn we're about to be audited?