RG No. 53/20, whereby the minimum billed amount in order to be subject of external tax audit obligation is updated, was released by the SET.
Therefore, since year 2020, only companies with a turnover equal to or greater than PYG 184.108.40.2062, excluding VAT, are under this obligation.
This amount was updated by the SET after almost fifteen years of having the external audit obligation set at PYG. 6.000.000.000, first provided by Law No. 2421/04
The updated amount is estimated to exclude approximately 2,000 taxpayers, and although the measure is legal, many auditors expressed their rejection to the measure due to the abrupt and sudden nature of the change.