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E-commerce is growing rapidly, attracting increasing attention from tax authorities. Online traders face more tax inspections, especially if they sell internationally or use multiple platforms, warehouses and payment systems. How can you prepare for a smooth inspection without unpleasant surprises?
Keep accounting documentation complete and consistent
Ensure every sales and expense invoice is correctly entered, each transaction has supporting documents, including payment evidence, and JPK standard audit files agree with accounting records and VAT returns. Note that e-commerce often uses automation, such as marketplace and payment-system integrations, which may cause accounting errors if configured incorrectly.
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Settle VAT correctly at home and abroad
Common errors include incorrect VAT OSS settlements for EU B2C sales, missing VAT registrations where sales thresholds have been exceeded, and errors documenting exports and intra-Community goods supplies. Proper sales records broken down by EU country, dispatch confirmations and proof of foreign VAT payments greatly ease inspections and reduce penalties.
Keep accurate warehouse and inventory records
In e-commerce, where dropshipping and fulfilment such as Amazon FBA are common and warehouses may be abroad or run by external operators, documenting goods movements and maintaining current stock records is crucial. Retain all supplier and logistics-partner contracts to demonstrate supply-chain continuity on request.
Comply with receipt and invoice rules
If you also sell domestically to consumers, meet fiscalisation obligations, including sending electronic receipts. Correctly configured sales systems such as Baselinker, IdoSell and Shopify can automate this, but their functioning should be checked regularly; numbering errors and duplicate documents are common integration problems.
Check ZUS and PIT settlements
If you are a sole trader or limited liability company paying remuneration, pay special attention to timely ZUS contributions and correct PIT-11 and PIT-4R declarations. All employee, contractor and collaborator agreements should be clear and reflect actual duties and remuneration.
Prepare for questions about income sources and cash flows
Inspectors often ask where investment funds came from, how prices are set, especially between related parties, and how promotions and discounts or returns are accounted for. Prepare pricing policies, return terms, marketing-partner agreements and campaign execution evidence to answer questions quickly.
Back up data and maintain access
Most e-commerce sales and accounting data are in the cloud or external systems. Ensure access even years later, as the authority may request data for a specific period. Backups, document archiving and regular system-access reviews are fundamental.
Find e-commerce specialists
E-commerce accounting has specific demands. Multiple currencies, foreign VAT, marketplaces and fulfilment often challenge traditional accounting firms. In many cases, outsourcing to an e-commerce specialist firm is best: it understands the market, advises on inspections and can represent your company before the tax authority.
If this article interested you, explore our e-commerce accounting services and see how we can help:
Summary
Preparing an e-commerce business for inspection requires orderly accounting records and understanding the industry's specifics: international sales, VAT OSS, external warehouses, automated systems and sales-platform integration. Consistent documentation, access to historical data, fiscal compliance and preparation for questions about income sources, pricing and discounts are essential. In practice, e-commerce businesses should work with accountants who understand their market or outsource to a specialist firm that maintains the books, limits error risks and supports inspections. If you need this support, contact TaxCoach: we provide comprehensive e-commerce accounting and help prepare for every inspection.
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