I have written a lot so far about how to verify a contractor in order not to be entangled in tax fraud (Link to previous section). However, there is something else that can protect you from the sanctions of the tax authority and measurable business losses (loss of money and reputation). The Ministry of Finance clearly indicated in the Methodology that the assessment of due diligence will also be carried out by the National Tax Administration (KAS) officials taking the application by the taxpayer of the split payment mechanism, which will become effective as of 1 July 2018 into account.