Electronic invoicing changed the relationship between your records and the tax administration. Your invoices are no longer something you present when asked; they are already there. That makes routine errors visible in a way they never used to be.
Where the errors come from
Very little of what we find is deliberate. It is operational:
- Invoices issued late, so the transaction date and the fiscal record disagree.
- Customer identification entered incorrectly, which breaks the buyer’s ability to claim the input.
- The wrong VAT treatment applied to a recurring transaction type, repeated faithfully every month.
- Sales recorded in an internal system that is never reconciled to what was actually transmitted.
Each is small. The pattern is what draws attention, because a pattern is easy to detect automatically.
Corrections done badly
The second common problem is the correction itself. A mistaken invoice that is quietly replaced, rather than corrected through the proper document, leaves two records where there should be a traceable chain. When someone reviews the period, that chain is the first thing they look for.
Correct through the mechanism provided, keep the reference between original and correction, and note the reason.
One habit that prevents most of it
Reconcile transmitted invoices against your own sales ledger every month, and treat any difference as something to explain before the month closes. It takes an hour. It catches configuration errors in the weeks after they start rather than in the year after.
If a difference has been sitting unexplained for several periods, deal with it deliberately and on your own initiative. Voluntary correction is a considerably better position than explaining the same gap during an inspection.