WO2014074075A1 - Method of recording and processing of accounting data and system for performing of mentioned method - Google Patents

Abstract

The method of checking accounting data correctness and tax liability fulfilment, by which the crosscheck of accounting documents and data by interconnected supplier and consumer subjects with electronic accountancy will be proceeded, as a result will be the identification of accounting documents, on the basis of which the tax liability of particular subjects was not paid or determined correctly and identification of suspicious tax subjects, which do not fulfil their tax liabilities, whereby tax documents will be registered into declaration of taxes in a unified form by using unique identity code of accounting document - JIKUD. By implementation of the index for determination of suspicious financial flow, it is possible, additionally to identify the beginning of the chain and also next companies suspected of their participation in so called carrousel fraud.

Description

Method of recording and processing of accounting data and system for performing of mentioned method Technical field Invention is concerning the new method of recording and processing of accounting data, correctness verification of accounting documents and the system for performing of mentioned method. It enables faster and more effective accounting data processing for the purpose of more effective performance of tax audit in public administration. Prior state of the art

At present, the accounting data is checked and processed mainly physically by competent employees, based on the submitted declaration of taxes, which is not necessary by law to be submitted in electronic form. This state does not enable effective performance by processing of huge data volumes, is extremely demanding for working time and consequently brings also significant financial expenses by tax audit administration. Furthermore it is difficult at the present state, on the basis of accounting documents of one tax subject, to check the accounting documents of interconnected tax subjects, to identify false accounting and tax documents and to identify suspicious tax subjects, who does not pay their tax liability, as well as to identify obscure tax subjects that have shifted their obligation to levy the Value Added Tax, in order to apply excessive VAT deduction.

Summary of the invention

The substance of invention is a new method of recording accounting data and automatic processing and check of accounting data by means of computer technique, by means of implementation unique identifying account code of individual accounting documents of tax subjects and an index for determination of suspicious financial flow. System enables comparing of accounting documents by interconnected supplier and consumer tax subjects who has electronic accounting service, identification of accounting documents, which are false or on the basis of which the tax liability was not determined correctly or the levy tax liability of aggrieved tax subjects and at the same time on the basis of index for determination of suspicious financial flow it identifies suspicious tax subjects, who blanch over the tax liability default and are suspected of participation in tax fraud. The invention realizes complex check of key data, eliminates significant part of physical work of employees and accelerates communication between concerned subjects.

By submitted technical solution, the accounting data are processed and checked in electronical accountancy of tax subjects. Tax subjects make out declaration of taxes in specified electronic form, which will contain besides calculation of total tax liability also the register of accepted and issued accounting documents for the relevant period of taxation. Data will be registered in a unified manner and by keeping specified placement for single attributes, whereby the unique identifying account code (JIKUD) will be created for every single accounting document of tax subject. The unique identifying account code of accounting document is a combination of unique numeric or alphanumeric data, which the tax subject was assigned to by competent state authority and it serves to his single-valued identification and also as number of accounting document. Single number of accounting document is not unique, because the same number of accounting document can appear by different tax subjects. Each tax subject has already his own unique identifier assigned - VAT ID (VAT ID - tax identification number). By combination of VAT ID and the number of accounting document, which was issued by subject, is created original unique identification code of accounting document, which is unique for each accounting document On this basis we can accurately identify, which tax subject has issued accounting document and consequently find this document in the accounting records. Single way of data entry, which is necessary for declaration of taxes with the application of JIKUD, is possible to process by several manners.

Example of possible data entry:

For system functionality it is not decisive, if the VAT ID and the number of accounting document will be registered together or separately. But the necessary condition is that a document registration should be identical for each subject, i.e. it should be unified and the exact placement of tax subject^'s VAT ID number should be determined - for example in the first column or the first ten numbers by the common registration of VAT ID and the number of accounting document. For correct system functionality the rules for unified data entry into the electronic declaration of taxes have to be determined, which have to contain also information about which attributes will be shown in electronic declaration of taxes and in which positions these attributes will figure, e.g. VAT ID will be positioned in the first column, VAT value will be positioned in the last column etc. , regarding that this way of data entry will be obligatory for every tax subject.

By using the unifying data entry by every tax subject with keeping specified attribute^'s placement, the system is able, to process provided data and to correctly identify created unique identification code of accounting document.

For the basis check performance by means of JIKUD following data is required at least: VAT ID, the number of accounting document, amount excl. VAT and the amount incl. VAT. By considering needs of particular states this data entry in electronic declaration of taxes can be extended with the next data, which enable monitoring and statistical processing of the next indices - for example VAT rate, country code, which could enable data exchange at the international level, or goods / services code or any other relevant data. In this way it is possible to follow a goods movement, by which the check for subject as a state could be reasonable, e.g. alcohol, tobacco products, dangerous chemicals, drugs precursor, substances for bomb production, etc.

Extended record (example)

Coefficient for determination of suspicious financial flow is VAT share from suspicious accounting documents by input and VAT value from accounting documents by output. This coefficient determines VAT share further transferred among companies, represents VAT from suspicious accounting documents. This coefficient for determination of suspicious financial flow will serve for detection of single 'carrousel frauds' participants, which are committed by system of more companies, show dummy accounting documents without real economic fulfilment among themselves. Payments among these companies are not realized, or they are sustainable as cash payments by made out tickets of receipt/expenses, whereby the last chain link declares excessive VAT deduction in the declaration of taxes. Key role in each carrousel fraud plays a company, which does not levy the most essential part of VAT to the state (companies of this type mostly do not submit declarations of taxes, eventually they submit it with incorrect data, which aim to disorient tax audit authorities) and by the first contact with financial reports account suddenly terminates activity or becomes uncontactable for financial authorities. These subjects are known as ^'missing trader^' ( T). As T normally does not submit declaration of taxes and is practically uncontactable, it is very difficult nowadays, to identify these companies on time, as well as to determine which next companies are connected to their network and use their accounting documents for tax reduction.

Despite creating of complex network of through mutual business linked companies, which have their residence often in several states and their task is to make detection of missing trader difficult, the basis of tax fraud, which is business between missing trader and following chain links, up to the company of Broker type, where comes to a withdrawal^' of non-levy tax - most commonly by applying of excessive tax deduction is happening at international level. Tax liability failure by MT company type is consequently shadowed by creating series of companies, which make-out invoices among themselves and transfer tax liability failure in a way that makes an impression of legal, routine business activity - these companies are called buffer trader. The last chain link is called Broker, which figures at the last position of fraud chain, where under various pretence (mostly it is export of goods abroad) applies excessive VAT deduction, or illegally reduces tax liability. Brief description of the drawings

The invention is clarified by means of drawings, where the figure 1 depicts system according to the invention with depicted individual functional system steps. Separate individual steps are depicted in sequence in the figures 2 to 6. In the figure 7 there is schematically depicted typical carrousel fraud.

Description of figures

Figure 1 depicts the basic technical scheme of system according to the presented invention, from which is evident, which parts it consists of and how these are mutually connected.

Electronic checking system of accounting data correctness and tax liability fulfilment consists of server (10), wherewith the access points of individual system users by means of electronic signal are linked, specifically tax institution (2), which could be bank or exchequer; tax subjects (1 , 8) and financial account employee (6).

Before sending data to server (10), tax subject will identify himself (1 , 8) by assigned safety codes, which are sent by means of electronic signal into the application interface (3). After successful verification tax subject sends by means of electronic signal obligatory declaration of taxes in a prescribed electronic form through application interface (3). Consequently, data from electronic declaration of taxes will be saved in database (4) in data storage. Records will be in database saved in several levels, which ease their sorting and processing in application interface. At the first level, there are records concerning actual period of taxation, at the second level there are records concerning actual financial year and at the third level there are older records. Segmentation of record levels is necessary to be accommodated to the legislative of particular state. It is possible to increase or decrease number of levels within this context. Sorting records in several levels enables to decrease volume of data and to speed-up their processing, because system will be operating with minor volume of data by checking. Levels will be counted progressively and the next record levels will be loaded as soon as it will be necessary from check^'s point of view. Records saved in database (4) will be processed in application interface (3) in a proper layer of hardware resources, which enable data exchange and data entry between application interface (3) and database (4). After identification by assigned safety codes by means of electronic signal through the application interfaced) will be data containing payment records of tax subjects imported from tax institution (2) (bank, exchequer) into the system and will be saved into database (4).

Outputs will be sent from application interface, through the email service (5) by means of electronic signal to the tax subject (1 , 8) into data box (9), or into mailbox, and/or into mailbox of competent financial account employee (6). Results can be also converted by means of printing machine (7) into the print form and sent to the tax subject or to the financial account employee through deliverer. This form will be used in case, that tax subject or competent tax working-site does not dispose of secure connection possibility.

Figure 2 presents schematic description of the checking step. In this step, system reveals duplicate accounting documents, it means accounting documents, which end up in tax expenses of several subjects, false accounting documents, it means accounting documents, in which data were modified or accounting documents, which are not kept on file of subject, who should issue them as incorrect, which arose by entry of accounting documents into declaration of taxes, specifically discrepancy in recorded total amount incl. VAT, amount excl. VAT, VAT. In case of recording and monitoring next data will be correctness of their recording checked in this step.

Substep 201 From database (4) will be tax subject loaded according to VAT ID, by means of application interface (3).

Substep 202 System realizes checking gradually by each tax subject. To the checked tax subject will be loaded by means of application interface (3) from database (4) accounting documents listed in electronic declaration of taxes as accepted with all registered data.

Substep 203 In this step system reveals, if there is a false or duplicate accounting document. System realizes the checking of each particular accounting document, which was registered as accepted accounting document in declaration of taxes of tax subject; it means realizes the checkingl, if with the accounting document, which was registered among accepted accounting documents of checked, corresponds the same accounting document, which is led as issued by another tax subject, who should have issued it. When company Y2 has accepted accounting document from company Y1 , the system checks, if the company Y1 has the same accounting document present in own declaration of taxes as issued. On the basis of JIKUD, specifically in JIKUD involved VAT ID, system finds out, which tax subject issued specific accounting document and consequently sends from application interface (3) the request for access to the records about issued accounting documents of particular subject in database (4), where searched accounting document will be matched. Records will be made available in levels for speed-up of processing in levels, it means at first will be the first level made available, which contains records to the actual period of taxation, when there is no specific accounting document found at this level, then will be next record levels 2 and 3 made available, by keeping their sequence. If such an accounting document is found among issued accounting documents of particular tax subject, the system will mark this issued accounting document as matched, whereby there will be also VAT ID of subject registered into database (4), who has registered it in own accountancy among accepted accounting documents. In case of correct booking of accounting document has to the each single accounting document registered among accepted documents (expenses) of tax subject correspond also exactly the one identical accounting document booked in accountancy of specified tax subject, who has issued it. If there is no declaration of taxes of tax subject (8) in the database, who should issue accounting document, then system will mark the accounting document then in the application interface (3) as suspicious and this result of checking will be matched to the accounting document and saved into database (4). System creates at the same time the shortage report, which will be sent to the database (4). Shortage reports will be saved in database under VAT ID number of particular tax subject, as partial records (substep 206) and after finishing of checking the records with discovered shortages will be sent to a competent subject for their elimination (substep 207). System marks checked accounting document as suspicious as well, if it is not matched at the first or the next record levels. If the system matches accepted accounting document with issued accounting document by particular tax subject, but finds out the issued accounting document has already been matched, it means it is registered also in accountancy of another tax subject as accepted accounting document (which means it is duplicate applied accounting document), will be checked accounting document marked as suspicious.

About each found shortage there will be record created in system, it will be saved by every participated subject (checked subject, subject, that has accounting document in issued accounting documents, and in case of duplicate accounting document also subject, wherewith accounting document was matched before). Marking of accounting document as suspicious will be registered into database (4) and will be used in the next checking steps.

Substep 204 In the next phase system checks correctness of registered data. If there will be an accounting document correspondent with identical JIKUD found in the database (4) (also in case it was already matched to another subject), there will be the comparison of checked parameters of accounting document processed in the application interface (3) , primarily of following - Amount excl. VAT, amount incl. VAT, VAT, whereby if there would be discrepancy found in data, partial record about found shortages will be created (substep 206), saved into database (4) with VAT ID of particular subject, it means subject, who has issued the accounting document and subject, who accepted this accounting document and after finishing the checking, records about found shortages will be sent to the particular subject for their elimination (substep 207). If the found shortages are located among registered data, system marks accounting document as suspicious. Marking of accounting document as suspicious will be registered into database (4) and will be used in the next checking steps.

Substep 205 If all parameters of checked accounting document and its match are identical, and in the previous steps this checked accounting documents was not marked as suspicious, system will mark checked accounting document as convenient and registers this information into database (4). After finishing the checking of all accepted accounting documents of selected subject, electronic declaration of taxes of checked subject will be marked as validated in the first step and this information will be saved into database (4).

Substep 206 In this step, there will be created partial records about found shortages, which will be registered under VAT ID number of particular subject and saved into database (4). After finishing the checking, this list of all found shortages will be sent by means of service (5) to the particular tax subject (1, 8) via email, into data box (9) or as a print form (7), for their elimination.

Substep 207 Record about shortages will be by means of e-mail service (5), through electronic signal sent also to the competent financial account employee (6), under whose competence particular tax subject falls, or database access (4) to the created records is . allowed to the competent financial account employee after his identification. Figure 3 presents checking step of subject tax liability correctness and at the same time checks, if the tax liability towards state was fulfilled in a correct amount. Steps introduced in this scheme (fig. 3) can be processed by several tax subjects. Sequential checking is not necessary, as it was in the previous scheme (fig. 2).

Substep 301 From database (4) will be loaded into application interface (3) chosen checked subject, with his recordings of accepted and issued accounting documents and partial records as well. Substep 302 In application interface (3) system will calculate total value of VAT by output and total value of VAT by input and from these data the total tax liability of particular tax subject will be calculated. This data will be registered into database (4) to the particular tax subject.

Substep 303 From database (4) into application interface (3) system loads declared tax liability of checked tax subjects and in the application interface (3) compares it to the calculated total tax liability of checked tax subject. If data is not identical, system will create partial record about shortage, which will be sent into database (4), where these records are saved under VAT ID number of particular subject as partial records (substep 306). System consequently marks all accounting documents in issued accounting documents of checked tax subject as suspicious and by means of assigned VAT ID system requires from database (4) list of subjects, who has these accounting documents registered in their accountancy as accepted and these accounting documents will be marked also in these records as suspicious (substep 307). All data will be saved into database (4).

Substep 304 System sends from application interface (3) by means of electronic signal the request into database (4) for access to new payments data, where on the basis of variable symbol or account number the payment from checked subject will be found and compared to the calculated tax liability amount. If the amount of calculated tax liability and of accepted payments is not identical, the record about shortage will be created and sent into database (4), where records about shortage will be saved under VAT ID number of subject as partial records (substep 306). System consequently marks all accounting documents in issued accounting documents of checked subject as suspicious; it will be also registered into database (4). By means of assigned VAT ID, system requires from database (4) the list of subjects, who has these accounting document registered in their accountancy as accepted and these accounting documents will be marked also in these records as suspicious (substep 307), consequently subject will be marked as validated in step 2 and data will be saved into database (4).

Substep 305 If the amount of calculated tax liability and the payment amount will be identical, system marks issued accounting document as booked without faults, checked subject will be marked as validated in step 2 and registered data will be saved into database (4). Substep 306 In this step individual partial records about found shortages will be created, which will be registered under the VAT ID number of particular subject and saved into database (4). After finishing checking of the record about all found shortages will be sent via e-mail service (5) to particular tax subject (1, 8) via email, into data box (9), or in the print form (7) for their elimination (substep 308).

Substep 307 If the system in substeps 303 or 304 did not find any discrepancies in checked data and marked all accounting documents in issued accounting documents of checked tax subject as suspicious, then by means of assigned VAT ID requires from database (4) the list of subjects, who has these accounting documents registered as accepted and these accounting documents will be marked also in these records as suspicious. These registered data will be saved into database (4).

Substep 308 Record about shortages is by means of e-mail service (5) sent by electronic signal also to the financial account employee (6), under whose competence falls this particular tax subject, or access into database (4) to the created records is after identification of the financial account employee enabled.

Figure 4 In this scheme is method depicted, how system finds subjects, which issued suspicious accounting documents, determines total value of these issued accounting documents and determines also amount of possible VAT damage - also in case, if suspicious tax subjects did not submit their declaration of taxes or submitted incomplete declaration of taxes or declaration of taxes with modified data. Substep 401 System loads all accounting documents from records of individual subjects from database (4) into application interface (3), which was marked in previous steps as suspicious.

Substep 402 Suspicious accounting documents according to their JIKUD, specifically included VAT ID will be assigned to individual subjects, who have issued them and create the list of suspicious accounting documents for each subject, who issued them. System consequently calculates VAT value from suspicious accounting documents by each subject separately. In this way financial account employees get the list of all tax subjects, who has issued suspicious accounting documents and at the same time they will have review of specific loss amount, which could have occurred by each tax subject. System consequently line subjects in the list up according to possible VAT loss from maximal to minimal. Such lining up enables maximal checking of the affectivity to financial account employees, because human and technical resources can focus on these subjects, which threaten with the maximal loss and at the same time reduces corruption space, because financial account employees cannot omit subjects from control purposive, or such a step will be indefensible. These records will be saved into database (4) and information about that will be sent to the financial account employees. Regarding that all tax subject do not have duty to submit their declaration of taxes in the same time period (for example in Slovak republic the period of taxation is monthly and quarterly, in dependence on tax subject's turnover), it is necessary to define amount in accordance with legal regulations of particular state, and until this amount will not be achieved, this subject will not be considered as suspicious in the period, when he has a duty to submit declaration od taxes according to legal regulations. Records about amount of his issued accounting documents will be saved under his VAT ID number and if this limit will be exceeded, it means the limit when the subject has obligation by law to submit his declaration of taxes, in case he does not submit it, he will be marked as suspicious subject.

Figure 5 In this scheme is process depicted, by means of that the system identifies beginning-of chain and the following companies suspected of carrousel fraud. This type of fraud is at the present time most widespread type of VAT fraud and causes high loss to states.

From database (4) will be suspicious subjects, by which the issued suspicious accounting document have been found, loaded into application interface (3). These subjects with high probability form the most important part of fraud chain, so called ^'missing trader^' (MT - this company type participated in fraud is represented in the next schemes by companies MTx and MTy), which does not levy VAT, or does not submit their declaration of taxes and by this reason it is very difficult at the present time to identify these companies on time: This tax liability failure is then shadowed by creation of several companies, which make-out invoices among themselves and transfer tax liability failure in the way, that could make an impression of legal and routine business activity - these companies are called buffer trader (this type of company participated in fraud is represented in the next schemes by companies X1 , X2, X3, X4, X5, Y1 , Y2, Y3, Y4, Y6). The last chain link is the company called Broker, figures as the last fraud chain link, where under the various pretences (mostly export of goods abroad ) applies excessive VAT deduction or illegally reduces the tax liability (this type of company participated in fraud is represented by X6, Y5 a Y7 in the scheme on the figure 7).

Substep 501 System realizes checking in sequence with individual tax subjects marked as suspicious, whereby it proceeds in descending order from subjects with predicted highest VAT loss to the subject with predicted lower loss. It is possible to set up the sequence of checking process also according to other criteria; eventually it is possible to proceed specific checking for each particular subject. From database (4) will be suspicious subject loaded into application interface (3), whereby issued suspicious invoices has been found and which probably has a function of missing trader (e.g. company MTy fig. 7 - in this and in the next steps, for better illustration I will present in brackets included with the general description, which is related to arbitrary checked subject and chain as an example also specific companies from fig. 7, which specific step refers to).

Substep 502 System loads to the chosen checked subject (e.g. MTy) from database (4) into application interface (3) subjects, which have in their accepted accounting documents registered accepted accounting document from checked subject. It is concerning subjects that play with high probability role of buffer trader, have to shadow not fulfilled tax liability of checked subject and enable illegal application of this not fulfilled tax liability by company figuring as a last chain link. System sequentially loads these individual subjects (in case of company MTy, these are companies Y1 and

Y6) from database (4), whereby by each of them will be calculated amount of suspicious accounting documents, that was issued by checked subject (MTy) and are registered as accepted accounting documents in these companies. System also calculates VAT amount from these suspicious accounting documents that are registered in accountancy of particular subject (buffer trader - e.g. companies Y1 and Y6).

Substep 503 System loads from database (4) individual buffer trader - subjects (Y1 and Y6) and by them issued accounting documents and calculates total VAT amount from output accounting documents. These tasks will be processed for each subject separately

Substep 504 System individually by each suspicious buffer trader - subjects (Y1, Y6) segregates VAT amount from suspicious input accounting documents from output accounting documents VAT amount and achieves index, which defines VAT part, that is by means of buffer trader - subjects transferred among companies and represents VAT from suspicious invoices, which was not paid to state. If the VAT amount from suspicious invoices is by input higher than VAT value from invoices by output, system uses index 1.

Substep 505 System loads from database (4) into application interface (3) accounting documents issued by buffer trader - subjects (Y1 and Y6) and by means of index achieved in the previous step multiplies Vat amount from accounting documents issued by buffer trader - subject, whereby also information will be achieved, which part of VAT amount in accounting document comes from suspicious transactions. This information will be registered with the accounting document as amount of suspicious VAT of particular document and will be saved into database (4).

Figure 6 In this scheme the process is depicted, by means of that system identifies continuity of companies fraud chain link and financial transactions among them. Steps are similar as in the previous figure; however the main difference consists in determination of suspicious subjects, whereby the system continues to work. Because of better clarity this scheme was arranged separately, despite of similarity of some steps with the previous figure. Substep 601 From database (4) suspicious subject - buffer trader (e.g. Y1 and Y6) will be loaded into application interface (3).

Substep 602 System realizes checking sequentially with each tax subject, marked in previous steps as possible buffer trader. System chooses particular subject (e.g. Y1) and from database (4) subjects will be loaded, which have in their accepted accounting documents registered accounting document from buffer trader (Y1) (e.g. Y2, which is the next subject of buffer trader type in the fraud chain link of companies with the aim, to maximize shadowing of not fulfilled tax liability for subject type missing trader). System consequently loads these particular subjects from database (4), whereby by each of them will be calculated amount of suspicious accounting documents registered among accepted ones. System calculates amount of suspicious VAT from accepted accounting documents, which are marked as suspicious, which are registered in accountancy of particular subject (Y2). System loads at the same time from database also the declared tax liability value of particular subject. If this liability is negative, it means the tax subject requires excessive tax deduction, it is probably Broker company (companies Y5 and X6), by means of that the implemented try to achieve illegal profit. System will mark such a company and sends information to the financial account employee (6), or to the system, which manages payments of excessive deductions and stops this payment of deduction (substep 606).

Substep 603 System loads from database (4) particular buffer trader - subjects and by them issued accounting documents and calculates total VAT amount from output accounting documents.

Substep 604 System makes division of suspicious VAT amount from input accounting documents by VAT amount from output accounting documents and gets index, which determines the VAT that was transferred by means of buffer trader- subject among companies, it represents now VAT from suspicious accounting documents.

Substep 605 System loads the accounting documents from database (4), which was issued by buffer trader - subject (Y2) and index achieved in the previous step will multiply VAT amount of accounting documents issued by buffer trader - subject (Y2), whereby it gets information about which VAT amount part in accounting document comes from suspicious transactions. After processing these steps system returns back to the substep 601, loads newly revealed buffer trader - subject (Y2) and processes all steps. With this method system progressively step by step reveals connections among companies in fraud chain link (see fig. 7 after processing steps in fig.5 system reveals connection among companies Mty and Y1 and Y6, in the first steps frequence according to scheme 6 system finds connection between companies Y6 and Y 7, as well as between companies Y1 and Y2, with further frequence of these steps finds connection between Y2-Y3, further Y3-Y4 and Y4-Y5).

Substep 606 In this step system finds out, if checked tax subject, by whose accountancy the suspicious accounting documents are registered, does not require the excessive VAT deduction. In the positive case the record about this fact will be created and saved into database (4) and at the same time system sends it by means of e-mail service (5) to the competent financial account employee, which informs him about this fact and prevents payment of excessive tax deduction.

Examples of the invention: Method of revelation of complicated VAT frauds (carrousel frauds)

In the figure 7 there is a typical carrousel fraud depicted. Arrows indicates direction of financial flow among companies.

Companies with buffer trader function are represented by companies Y1 , Y2, Y3, Y4, Y6, X1 , X2, X3, X4, and X5. The last chain link is the company marked as Broker, which figures at the last position in the chain link, applies under various pretences (mostly export of goods abroad) the excessive VAT deduction or illegally reduces tax liability (this type of company participated in fraud is represented by companies marked X6, Y5 a Y7).

Example of electronic submitted declarations of taxes of tax subjects, which serve as examples for realization of invention constitute regarding their volume separate attachment 1 . Information from attached documents is presented by examples of particular solutions. Record of tax liability payment is not necessary to be presented in the separate scheme, the example of invention realization will be applied to the situation, when all of the companies, which has tax liability to the state, has paid it in by them declared height.

This situation is for checking needs more demanding. Companies P1 , P2, P3 a P4 are examples of business subjects, not participating in fraud, but because of various reasons could have been connected with companies involved in fraud chain link.

Electronic declaration of taxes of MTy company is not available, because it was not submitted. This company, by actual method of processing data, can appear as company without activity. Regarding lots of inactive companies among tax subjects, it is very difficult to differentiate, if it is an inactive company because of legal reasons or if it is company shadowing an illegal activity.

MTx company submitted declaration of taxes, but modified data and did not levy VAT in the correct amount.

After saving all electronic declarations of taxes into database system starts processing. In substep 203 it will be found out, that it is not possible to match some accounting documents of companies Y1 and Y6, which were registered in electronic accountancy among accepted, with identical documents, which were registered in accountancy of tax subject, who should have issued them (because of reason that MTy did not submit declaration of taxes).

Accepted accounting documents of Y1 company registered in declaration of taxes

Note

After VA T ID Number is also the name of company, which issued accounting document, mentioned in brackets for better clarity of scheme. In system, the VAT ID of tax subject will be sufficient. Column for marking of suspicious invoice, as well as next columns for data records found out by checking, are just illustrative and for better orientation are this column situated near by recorded data. In the real realization, the sequence or placement of column would be dependent on number of monitored attributes, which are registered in submitted electronic declaration of taxes. The column title serves also for better clarity and visualization, in system the columns are marked with combination of symbols.

On the basis of accepted accounting documents of company Y1 , the result of the checking is depicted in substep 203. System did not match accounting documents issued by company Ty (because of not submitted declaration of taxes). System at the same time creates partial record about shortages in substep 206 and saves it into database (4) with VAT ID of particular subject. After finishing the checking, all partial records about shortages will be sent summarily to the appropriate tax subject for their elimination. In this actual case system creates records for company Y1 , where non- matched IDs of accounting documents will be registered and provides also reason. The company, which receives such record, has to check, if any administrative errors occurred - e.g. incorrect VAT ID that disables correct matching of accounting document. If error was found out, tax subject has to eliminate it and sends new corrected electronic declaration of taxes, which will replace the previous electronic declaration of taxes in system. System consequently processes the checking with corrected data. This measure eliminates possible administrative errors.

In substep 203 system at the same time matches to each issued accounting document also VAT ID of tax subject, which has registered particular document as accepted, see the chart below text - to the accounting documents issued by MTy company, system after matching of document on basis of JIKUD assigned VAT ID of X1 company, which has registered these documents as accepted. This signification reveals duplicate registration of one issued accounting document by several tax subjects. In substep 204 system processes checking of data correctness.

MTx (VAT ID 456987321) Issued accounting documents

X1 (VAT ID 456987322) Accepted accounting documents

By comparison of data registered by accounting document JI UD 456987321321004, system finds out that MTx company presented in this document, which is registered by this company as issued, different checked data than X1 , which has registered this document in own accountancy as accepted (different amount excl. VAT, amount incl. VAT, VAT). System therefore marks accounting document as suspicious and at the same time creates partial record about found shortages in substep 206. This record will be saved into database (4) under VAT ID number of both subjects, i.e. MTx and Y1 company, after checking it will send them for shortage elimination.

In steps according to figure 3 system checks correctness of tax liability calculation of checked subject and its correct payment to the state.

In step 301 system loads checked subject (MTy) from database and his evidence of accepted and issued accounting documents (MTy company did not book any accepted document).

MTx (VAT ID 456987321)

Issued accounting documents

MTx company declared tax liability 10 EUR and paid this amount to the state. Tax liability is calculated incorrectly. Submission of declaration of taxes as well as payment of declared VAT amount serves just for appearing of this company as active company. System calculates total tax liability of checked subject in substep 302. By MTx company it is 656 EUR. In step 303 this tax liability will be compared to declared tax liability of subject. Because real tax liability of subject MTx is not identical with declared tax liability of subject MTx, system creates partial record about shortage - substep 305. System consequently in substep 307 marks all accounting documents in issued accounting documents of checked subject (MTx) as suspicious and simultaneously by means of assigned VAT ID system finds out, which tax subject has mentioned accounting documents registered in own accountancy as accepted (in this specific case it is company X1) and consequently marks them as suspicious also in these records. The same procedure will be applied according to substep 304 also in case, when the real tax liability is not identical with paid tax liability. MTx (VAT ID 456987321)

Issued accounting documents

X1 - (VAT ID 456987322)

Accepted accounting documents

Various methods of declaration of taxes submission by MTy and MTx companies demonstrate effectiveness of system by revelation of several methods of shadowing fraud activity. If the fraud company (MTy) does not submit declaration of taxes, system on the basis of JIKUD reliably finds her issued accounting documents in declaration of taxes of companies Y1 a Y6 and because there will be no match found among them, they will be marked as suspicious. If (MTx) company submits declaration of taxes, however provides incorrect data in accounting documents, these accounting documents will be marked by system as suspicious. The same situation occurs, if company incorrectly calculates tax liability amount, or if incorrect amount will be paid. Potential possibility of administrative error by tax subject will be solved by creation of records about each found shortage during the checking. After finishing the checking system sends list of all found shortages to tax subjects, to whose declaration of taxes these shortages are related to and tax subjects can eliminate these shortages by submitting of corrected electronic declaration of taxes. Whole activity is fully automated and does not require any financial account employee intervention.

In substep 401 the system filters all suspicious accounting documents marked as suspicious in declaration of taxes of tax subjects. In our case these will be accounting documents from declaration of taxes of subjects Y1, Y6 and X1 : VAT ID No. of Amount Amount VAT Column for VAT ID of subject, excl incl VAT

accounting marking of

VAT who has this document suspicious accounting document invoice registered as

accepted

456987321 (MTx) 321001 1000 1200 200 P 456987322

456987321 (MTx) 321001 900 1080 180 P 456987322

456987321 (MTx) 321001 1300 1560 260 P 456987322

456987321 (MTx) 321001 800 960 160 P 456987322

456987328 (MTy) 001 2000 2400 400 P 456987329

456987328 (MTy) 002 2000 2400 400 P 456987329

456987328 (MTy) 003 2000 2400 400 P 456987329

456987328 (MTy) 004 2000 2400 400 P 456987329

456987328 (MTy) 005 2000 2400 400 P 456987329

456987328 (MTy) 006 2000 2400 400 P 456987334

456987328 (MTy) 007 2000 2400 400 P 456987334

In substep 402 the system assigns suspicious accounting documents to the subjects, which should have issued them and calculates VAT amount from these suspicious accounting documents for each subject separately. MTx

VAT amount from suspicious accounting documents

MTy

VAT ID No. of accounting Amount Amount VAT Column for marking document excl VAT incl VAT of suspicious invoice

456987328 (MTy) 001 2000 2400 400 P

456987328 (MTy) 002 2000 2400 400 P

456987328 (MTy) 003 2000 2400 400 P

456987328 (MTy) 004 2000 2400 400 P

456987328 (MTy) 005 2000 2400 400 P

456987328 (MTy) 006 2000 2400 400 P

456987328 (MTy) 007 2000 2400 400 P VAT amount from suspicious accounting documents 2800

Despite MTy company did not submit declaration of taxes, system is able to find accounting documents, which are issued and booked by this company, in accountancy of other tax subjects as expenses. System reveals reliably also incorrect data in declaration of taxes of MTx company. System also calculates total possible VAT loss amount and consequently processes the checking of interconnected companies for purpose of revelation of the whole fraud chain link. The checking begins by tax subject with the possible highest Vat loss, i.e. by MTy company, than goes on with the next companies in sequence.

In substep 501 subject MTy will be marked according to the mentioned criteria as suspicious ibject and the checking of his interconnection to other companies will be processed.

In substep 502 system loads subjects, which play role of potential buffer trader companies. In this case these are companies Y1 and Y6, which have in their declaration of taxes among accepted accounting documents registered the documents issued by company MTy.

In substeps 503, 504 and 505 system calculates which VAT amount from accounting documents of companies Y1 and Y6 comes from suspicious accounting documents. Y1 , (VAT ID 456987329)

Accepted accounting documents

Issued accounting documents

Total input suspicious VAT amount is 2000 EUR; total output VAT amount is 2200 EUR. By dividing of these data, i.e. input VAT amount from suspicious accounting documents (Accepted accounting documents) and output VAT amount from accounting documents, system gets an index, which determines the part of VAT that is by means of buffer trader - subjects transferred among companies and represents non-paid VAT from suspicious invoices. In this specific case the index= 2000/2200 = 0,909. This index multiplies VAT amount by particular issued accounting documents of company. Gained information, which represents what is total VAT amount of accounting document, represents VAT amount from suspicious documents. Y6, (VAT ID 456987334)

Accepted accounting documents

In case of company Y6 the index is 800/816.

In steps according to the figure 6 system identifies continuance of fraud chain link of companies and financial flows among them. System determines next companies, which can play role of potential buffer trader - companies and have in their declaration of taxes among accepted accounting documents registered documents issued by companies Y1 and Y6 (buffer trader companies, which have been identified by system in the previous step).

Y6 company issued 1 accounting document, which has been booked in accountancy of company Y7. Total VAT amount of this document is 816 EUR, and from this, suspicious VAT amount is 800 EUR. Y7 (VAT ID 456987335)

Accepted accounting documents

Company Y7 declared tax liability with amount of 184 EUR, which has also been paid, whereby expenses are verified by accounting document from company Y6, which appears as legally functioning company - submitted declaration of taxes and paid tax. Common checking at present time therefore with highest probability will not find any reason for mistrust. However, developed system reveals to the competent financial account employee, that 800 EUR from calculated input VAT amount comes from suspicious accounting documents, which has been issued by company MTy, whereby company Y6 shadowed non-fulfilment of tax liability and enabled Y7 tax liability reduction. Y7 company represents specific type of Broker company, which practices tax fraud by reducing tax liability from legally achieved receipts by means of companies network, which creates and shadows accounting documents, from which tax liability was not paid to state. This fraud type is difficult to be revealed by commonly used resources, because participated companies at the end of chain submit declarations of taxes and properly carry out their calculated tax liability. From this point of view no signs of suspicious behaviour will be shown and their revelation is just the matter of randomly proceeded the checking.

The second company connected to the company MTy is Y1. Accounting documents issued by this company will after checking the records look like as follows:

Y1, (VAT ID 456987329)

Accepted accounting documents

Issued accounting documents

By repetition of steps according to the scheme 6, system identifies next companies from fraud chain: Company Y2 (VAT ID 456987330)

Accepted accounting documents

System identifies company Y3, Y4 and Y5. Y5 company indicates export of goods abroad, which is tax-free and requires excessive VAT deduction - 2400 EUR. However system reliably shows that this company has suspicious VAT in accounting documents in amount of 2000 EUR. In substep 606 this company will be marked as Broker and prevents payment of excessive VAT deduction and by that prevents also damage for state.

After processing substep 402, i.e. identifying and sorting companies, that issued suspicious accounting documents, system enables 2 types of checking for financial account employee:

First type enables individual monitoring of companies^' fraud chains for each missing trader company separately. As a result scheme is similar to the depicted one in the figure 7 in the bottom part and shows financial fraud flow of accounting documents from MTy company. MTy issued accounting documents with the non-paid Vat amount of 2800 EUR. From this amount 800 EUR was by means of company Y6 transferred to the company Y7, which reduced the tax liability and 2000 EUR was transferred to the company Y5, which tried to apply excessive VAT deduction. Y1 , (DIC 456987329)

Accepted accounting documents

456987324 (X3) 0102 100 120 20

By this type of checking we can see, that there was no suspicious VAT marked by system by accounting documents JIKUD 4569873232303 a JIKUD4569873240102, which were issued by company X2 and X 3, because suspicious VAT transferred by means of accounting documents of these companies has its origin by company MTx.

This will be revealed by second checking type, where system recalculates all fraud chains from Missing trader company type. After recalculation of fraud chain of MTy company, the fraud chain of MTx company will be recalculated in a following method: Company X1 (VAT ID 456987322)

Accepted accounting documents

Issued accounting documents

Accounting documents are moving from company X2 to company X3 and Y1. In the next step system loads also data from Y1 company, which will be created after chain checking of company MTy and VAT from suspicious accounting document issued by company X2 will be added: Y1 , (VAT ID 456987329)

Accepted accounting documents

Issued accounting documents

By similar method the system would calculate also accounting document issued by company X3.

Result of this method would be scheme similar to the figure 7, which presents financial flows in case of interconnection of several fraud companies. Even if this scheme is more complex, in some cases because of limited personal capacities, it can be more profitable for control authority to apply the first type of checking with revelation of fraud chains and financial flows of companies, where the biggest loss threaten.

This case can happen, if system would reveal several companies of missing trader type, where bigger loss would threaten, than by MTx company and competent controller office would not have sufficient personal capacities. In this case competent employees can inspect these subjects individually with usage of the first type for searching of fraud chains. MTx company and her fraud chain would not be checked together with MTy company, wherewith the chain is connected, but only when the checking of the next subjects would be inspected, where bigger losses threaten.

As depicted in the figure 7, there can be also companies involved in the fraud chain link, which perform their business activities in a legal way (companies P1 , P2, P3, and P4) and do not participate in this fraud consciously. In the case that these companies subscribe goods or services from companies involved in fraud chain, they received also suspicious accounting documents. System finds and identifies this connection. Competent control authorities will qualify company's involvement type in specific case in practice.

The result of system checking activity is complex summary of information providing exact identification of suspicious companies to financial account employees, by them issued suspicious accounting documents and possible VAT amount loss, as well as their interconnection with next companies involved in the fraud chain. System simultaneously reveals companies of Broker type, which require payment of excessive VAT deduction without authorization and prevents such payment. System outputs can be processed into several graphic forms and reviews, it depends on checking needs.

Attachment No. 1

Submitted electronic declarations of taxes Company Y1 (VAT ID 456987329) Accepted accounting documents

Issued accounting documents

Company Y2 (VAT ID 456987330) Accepted accounting documents

Company Y3 (VAT ID 456987331) Accepted accounting documents

Issued accounting documents

Company Y4 (VAT ID 456987332) Accepted accounting documents

Issued accounting documents

Company Y5 (VAT ID 456987333) Accepted accounting documents

Issued accounting documents

Company Y6 (VAT ID 456987334)

Accepted accounting documents

Tax liability 16

Company Y7 (VAT ID 456987335)

Accepted accounting documents

Tax liability 184

Company MTx (VAT ID 456987321)

Issued accounting documents

Company X1 (VAT ID 456987322)

Accepted accounting documents

Tax liability 20

Company X2 (VAT ID 456987323)

Accepted accounting documents

Issued accounting documents

Tax liability 42

Company X3 (VAT ID 456987324)

Accepted accounting documents

VAT ID No. of accounting doc. Amount excl. VAT Amount incl. VAT VAT

456987323 2301 2000 2400 400

456987323 2302 1800 2160 360

Issued accounting documents

VAT ID No. of accounting doc. Amount excl. VAT Amount incl. VAT VAT

456987324 0101 3900 4680 780

456987324 0102 100 120 20 Tax liability 40

Company X4 (VAT ID 456987325)

Accepted accounting documents

Issued accounting documents

Tax liability 20

Company X5 (VAT ID 456987326)

Accepted accounting documents

Tax liability 20

Company X6 (VAT ID 456987327)

Accepted accounting documents

Tax liability -820 Company P1 (VAT ID 456987336) Accepted accounting documents

Issued accounting documents

Company P2 (VAT ID 456987337) Accepted accounting documents

Company P4 (VAT ID 456987339) Accepted accounting documents Issued accounting documents

List of reference signs

1 , 8 tax subject

2 financial institution

3 application border line

4 database with data site

5 e-mail services

6 financial report operator

7 output conversion into the print form

9 data box

10 server

Claims

P A T E N T C L A I M S

1. Method of registration and processing accounting data characterized in that it includes the following steps: a) creation of declaration of taxes as a summary of records created in unified form by using of unique identity code of accounting document - JIKUD, for each single accounting document by tax subject (1);

b) submission of declaration of taxes by means of electronic signal through application interface (3) into database (4) of data storage in server (10) ;

c) data import from financial institution (2): which contains data about payments of tax subjects (1 ) and their saving into database (4);

d) proper processing of accounting data consisting of:

- step of checking records in submitted declarations of taxes;

- step of checking of correctness of tax liability determination and checking of tax liability payment toward the state in the correct amount;

- step of searching subjects, which issued suspicious accounting documents, of determination of total amount of these documents and possible VAT loss;

- step of identification of chain beginning and of the next companies suspected of participation in carrousel fraud, on the basis of index for determination of suspicious financial flow; and

- step of identification of continuation of fraud chain and financial flows among them;

e) notifications of outputs from application interface (3) to the tax subject (1 , 8) and/or competent financial account employee (6).

2. Method according to claim 1 , characterized in that before realization of step b) the step of tax subject identification by assigned security codes sent from PC (1) by means of electronic signal into application interface (3) is necessary.

3. Method according to claim 1 , characterized in that JIKUD is created from identity number of tax subject and number of accounting document.

4. Method according to claim 1 to 3, characterized in that the identity number is any kind of, for the particular subject unique numeric or alphanumeric data, inconvertible characterizing the tax subject (1 , 8), preferably VAT ID.

5. Method according to claim 1 , characterized in that in the step a) the record is created at least by JIKUD, data about amount excl. VAT, amount incl VAT and VAT amount.

6. Method according to claim 5, characterized in that it further contains one or more data, as VAT rate, country code, goods/service code etc.

7. Method according to claim 6, characterized in that the goods can be also alcohol, tobacco products, dangerous chemistry, drug precursors or substances for bomb creation etc.

8. Method according to claim 1 , characterized in that summaries of declaration of taxes records will be saved into database (4) in several levels, preferably in three.

9. Method according to claim 8, characterized in that in 1 st. level there are records concerning the actual period of taxation, in 2nd. Level there are records concerning the actual financial year, in 3rd. level there are records older than actual financial year.

10. Method according to claim 1 , characterized in that before step c) the step of identification of financial institution (2) by assigned security codes has to be realized.

11. Method according to claim 1 characterized in that notification of outputs from application interface (3) in step e) can be realized by means of email services (5) and/or by means of deliverer delivered to the tax subject and/or to the financial account employee (6) in a print form by means of printing machine (7).

12. Method according to claim 11 , characterized in that outputs are sent by means of email services (5) into mail and/or data box (9) of tax subject (1, 8) or into mailbox of the financial account employee (6) .

13. Method according to claim 1 , characterized in that records checking step in the declaration of taxes submitted in step d) consists of:

loading of accounting document from database (4), which are presented in declaration of taxes of checked subject as accepted, registered by JIKUD with all registered data; loading from database on the basis of JIKUD data about tax subjects that issued accouting documents, which the checked subject has registered in his declaration of taxes as accepted ;

processing of matching of registered accepted accounting document in declaration of taxes of checked subject to the same accounting document, which subject that should have issued it, has registered it in declaration of taxes as issued;

marking of accounting documents by correspondent symbols and creation of record for particular tax subject (1 , 8), which will be saved into database (4).

14. Method according to claim 13, characterized in that the step of checking the records in issued accounting documents will be processed sequentially by each single subject.

15. The method according to claim 13 and 14, characterized in that records in submitted declarations of taxes will be available in single levels.

16. The method according to claim 13, characterized in that in a same way all data from declaration of taxes of checked subject will be checked.

17. The method according to claim 13, characterized in that the correspondent marking is -satisfactory" or -suspicious".

18. The method according to claim 17 characterized in that„ satisfactory " is that type of accepted/issued accounting document, to which corresponds exactly one accepted/issued accounting document identical in all data and -suspicious" is that type of issued accounting document, which is registered as accepted in declaration of taxes of several tax subjects; or that type, where not all data have a match; missing accounting documents not registered in declaration of taxes of tax subject, who should have issued them; or incorrect documents, which have errors created by registering of documents into declaration of taxes.

19. The method according to claim 1 , characterized in that correctness checking step of tax liability determination and checking of VAT payment towards state from step d) consists of: loading of accounting documents from database (4) into application interface (3), which are registered in declaration of taxes as accepted and issued, registered by means of JIKUD with all data;

calculating of total VAT amount in output and total VAT amount in input and a difference of data calculated from total tax liability of checked subject and recording of calculated data into database (4);

loading of tax liability declared by tax subject and its comparison in application interface (3) with calculated tax liability of checked subject;

loading of data about accepted payment from tax subject from database (4) into application interface and its comparison with the amount of calculated tax liability;

marking of accounting documents by correspondents markings and creating of record for particular tax subject (1 , 8), which will be saved into database (4).

20. The method according to claim 19, characterized in that it is possible to proceed it simultaneously for several tax subjects.

21. The method according to claim 19, characterized in that the correspondent marking is „satisfactory"or -suspicious".

22. The method according to claim 19, characterized in that„ satisfactory " is that type of tax subject, whose payment to the tax institution (2) has identical amount as amount from calculated tax liability and ..suspicious" is that type of tax subject, whose payment to the financial institution (2) is not identical with the amount from calculated tax liability.

23. The method according to claim 1 , characterized in that step of searching subjects, who issued suspicious accounting documents and the determination of total amount of these documents and possible VAT loss from step d) consists of:

loading of all accounting documents from database (4) into application interface (3), which were marked in previous steps according to the claim 1 as ..suspicious" and marking of particular documents by means of JIKUD to particular subjects that has issued them;

creating of record of suspicious accounting documents for each single tax subject (1 , 8), who has issued them;

calculating of VAT amount from suspicious accounting documents for each single subject; creating of record for particular tax subject (1 , 8), which will be saved into database (4).

24. The method according to claim 23, characterized in that it can involve the step of

subjects sequence in the list according to the amount of possible VAT loss from the maximal amount to the minimal.

25. The method according to claim 1 , characterized in that the step of identification of chain begin and of following companies suspected of participation in carrousel fraud on the basis of index for determination of suspicious financial flow from step d) consists of:

loading of all accounting documents and records of suspicious subject, by that issued accounting invoices from database (4) into application interface (3) were found;

consecutive loading of particular subjects (1 , 8), which has in their accepted accounting documents registered an accounting document from suspicious subject from database (4) into application interface (3);

calculating of amount from suspicious accounting documents issued by suspicious subject for each subject, who has in their accepted accounting documents registered an accounting document from suspicious subject, specially;

calculating of VAT amount from suspicious accounting documents issued by suspicious subject;

loading from database (4) for each particular subject (1 , 8), hich has in accepted accounting documents registered an accounting document from suspicious subject, by him issued accounting documents and calculating of total VAT amount from accounting documents by output;

calculating of index for determination of suspicious financial flow as a share of VAT amount from suspicious accounting documents by input and VAT amount from suspicious accounting documents by output for each subject, which has in his accepted accounting documents registered an accounting document from suspicious subject; loading from database (4) into application interface (3) of accounting documents issued by subjects, which have in their accepted accounting documents registered an

accounting document from suspicious subject, whereby with correspondent index for determination of suspicious financial flow will be multiplied VAT amount by accounting documents issued by subject, which have in his accepted accounting documents

registered an accounting document from suspicious subject;

notification of calculated amount, which represents part of VAT amount coming from suspicious transactions, into database (4).

26. The method according to claim 25, characterized in that in case, that index for determination of suspicious financial flow is lower than 1 , system uses index 1.

27. The method according to claim 1 , characterized in that step of identification of fraud chain of companies and financial flow among them from step d) consists of:

loading of data about tax subject (1, 8), which have in his accepted accounting documents registered an accounting document from suspicious subject and loading of subjects on the basis of JIKUD from database (4), which have in their accepted

accounting documents registered an accounting document from subject, which has in his accepted accounting documents registered an accounting document from suspicious subject;

calculating of amount from suspicious accounting documents registered among accepted by each single subject and consequent calculation of suspicious VAT amount from accepted accounting documents marked as ..suspicious", which has particular subject registered in his declaration of taxes;

loading of amount declared tax liability of particular subject from database (4);

loading of accounting documents issued by tax subjects(1 , 8) from database (4), which have in their accepted accounting documents registered accounting document from subject, which has in his accepted accounting documents registered accounting document from suspicious subject and calculating of total VAT amount from accounting documents by output;

calculating of index for determination of suspicious financial flow as a share of VAT amount of accounting documents by input and VAT amount of accounting documents by output for each single tax subject (1 , 8) separately;

loading from database (4) into application interface (3) of accounting documents issued by subjects, which have in their accepted accounting documents registered accounting document from subject, which has in his accepted accounting documents registered accounting document from suspicious subject, whereby with correspondent index for determination of suspicious financial flow VAT amount will be multiplied in accounting documents issued by subject, which has in his accepted accounting documents registered accounting document from subject, which has in his accepted accounting documents registered accounting document from suspicious subject; notification of calculated amount, which represents VAT amount part coming from suspicious transactions, into database (4).

28. The method according to claim 27, characterized in that it involves step of

marking of tax subject (1 , 8), which has negative declared tax liability and sending information to the competent financial account employee (6).

29. The method according to claim 27, characterized in that it will be realized sequentially with particular tax subjects, which have in their accepted accounting documents registered accounting document from suspicious subject.

30. The method according to any of claims 13, 19, 23, 25 and 27, characterized in that it further involves notifications of outputs from application interface (3) to the tax subject (1 , 8) and/or to the competent financial account employee (6) according to the step e) from patent claim 1.

31. The method according to any of the preceding claims, characterized in that about each found shortage the system creates a notification and saves it into database (4) by each participated subject.

32. System for processing method according to any of the preceding claims, characterized in that it includes server (10), by which by means of electronic signal the access points of particular system users are connected, at least of tax institution (2); of tax subjects (1 , 8) and of financial account employee (6).

33. The method according to claim 21 , characterized in that server ( 0) dispose of database (4) with data storage, of application interface (3) and of e-mail services (5).