Identify Sales, Use Tax & VAT Overpayments
Identify and recover overpayments, validate tax application, and strengthen compliance across your AP and procurement processes.
Evaluate Your Tax ExposureWhy Sales and Use Tax Review Matters
Sales and use tax - and VAT in international environments - involve rules that vary across jurisdictions, suppliers, purchase types, and transactions. Even well-managed organizations can encounter errors that create unnecessary cost, inconsistent tax treatment, and limited visibility into recoverable overpayments.
Incorrect Tax Application
Tax may be applied incorrectly at the supplier or transaction level, creating overpayments that can be difficult to identify at scale.
Missed or Misapplied Exemptions
Exemption treatment can be inconsistent when documentation, transaction type, or system rules are not applied correctly.
Use Tax Accrual or Under Accrual Errors
Over-accrual or under-accrual of use tax can create both unnecessary cost and additional compliance exposure.
Duplicate Tax Payments
Tax may be paid to both a supplier and a taxing authority, resulting in duplicate cost that may otherwise remain undetected.
Inconsistent Tax Coding
Different systems, entities, and purchasing channels can apply tax coding inconsistently across similar transactions.
Limited Recovery Visibility
Recoverable tax overpayments can remain buried within high volumes of AP activity without a focused transaction-level review.
Our Sales and Use Tax Review Approach
Tax accuracy depends on how consistently rules are applied across transactions, suppliers, ERP settings, and jurisdictions. Broniec combines transaction-level analysis with process evaluation to identify overpayments, uncover areas of exposure, and strengthen tax controls.
Invoice-Level Tax Review
We analyze AP transactions to assess whether sales tax has been correctly applied based on jurisdiction, taxability, and purchase type.
Exemption Validation
We review exemption certificates and supporting documentation to determine whether exemptions are being applied accurately.
Use Tax Accrual Analysis
We evaluate whether use tax is being properly identified and accrued, including potential over-accrual scenarios.
Supplier Tax Treatment Assessment
We identify inconsistencies in how suppliers charge tax across similar transactions and purchasing categories.
Control & Process Evaluation
We assess tax coding logic, system configuration, and internal processes that can affect tax accuracy over time.
“Our Broniec auditor was very knowledgeable, detailed, and took the time to understand our sales tax issues before helping us resolve them.”
Where Tax Errors and Overpayments Can Surface
A focused review examines the transaction, documentation, system, and jurisdictional factors that influence tax accuracy.
Accuracy of Vendor Charged Tax
Review of tax charged by suppliers to assess whether the amount and treatment applied to transactions are accurate.
Accrual Reports
Evaluation of use tax accrual activity to identify inconsistencies, over-accruals, and other areas requiring review.
Taxability of Goods & Services
Review of transaction taxability based on the nature of the purchase and the applicable tax treatment.
Exemption Certificate Application
Assessment of whether exemption documentation is being applied consistently and accurately.
System Tax Coding & Logic
Review of system settings and tax coding that can influence how tax is calculated, accrued, and recorded.
Jurisdictional Alignment
Evaluation of whether tax treatment aligns with the jurisdictions associated with the underlying transactions.
For non-U.S. engagements, Broniec also reviews VAT-related transaction activity as part of its broader tax review scope.
Turn Tax Findings Into Recoveries and Better Controls
You receive a clear, defensible view of your tax position, paired with insights that improve accuracy, support compliance, and uncover recovery opportunities.
Tax Overpayments With Transaction-Level Support
Enables recovery of incorrectly paid tax and improves cost efficiency.
Exposure Across Use Tax Accruals and Tax Application
Reduces audit risk and strengthens compliance readiness.
Exemption Handling and Documentation
Helps ensure certificates are applied correctly and can withstand scrutiny.
Supplier Tax Treatment and Inconsistencies
Improves accuracy across similar purchases and suppliers.
Processes and Tax Controls
Establishes more consistent tax application and supports long-term accuracy.
When to Consider a Sales and Use Tax Review
Tax exposure often becomes more difficult to see as systems, jurisdictions, and transaction volumes grow. A focused review can be especially valuable when your environment is changing or internal resources are limited.
Alongside an AP Recovery Audit
Add tax review to a broader accounts payable recovery engagement to evaluate another potential source of overpayment.
After ERP or System Changes
New configurations, mappings, and workflows can affect how tax is calculated, coded, and accrued.
When Expanding Into New Jurisdictions
Growth into additional locations can introduce more variation in tax treatment and increase review complexity.
In High-Volume Purchasing Environments
Large transaction volumes and complex purchasing activity can make tax inconsistencies harder to identify internally.
When Internal Tax Resources Are Limited
A focused review can provide additional visibility when internal teams have limited capacity for transaction-level analysis.
After Prior Audit Findings or Concerns
Previous tax or AP findings can signal areas where additional review may uncover recurring issues or overpayments.
Sales, Use Tax & VAT Review FAQs
Answers to common questions organizations ask when evaluating a focused tax review.
What does Broniec review during a sales and use tax audit? +
Broniec reviews areas including supplier-charged sales tax, use tax accruals, the taxability of goods and services, exemption certificate application, system tax coding and logic, and jurisdictional alignment.
Can a tax review identify recoverable overpayments? +
Yes. The review is designed to identify tax overpayments and provide transaction-level support that can be used to pursue recovery where appropriate.
Does Broniec review use tax accruals? +
Yes. Broniec evaluates whether use tax is being properly identified and accrued, including potential over-accrual scenarios and inconsistencies in tax application.
Can Broniec review exemption certificate application? +
Yes. Broniec reviews exemption certificates and supporting documentation to assess whether exemptions are being applied consistently and accurately.
Is a tax review useful after an ERP or system change? +
It can be. ERP changes, new system configurations, and changes in tax coding logic can affect how tax is calculated, accrued, and recorded across transactions.
Can this review be performed as part of an AP recovery audit? +
Yes. Sales and use tax review can be performed as part of a broader accounts payable recovery audit to evaluate another potential area of overpayment.
Does Broniec review VAT for international operations? +
Yes. For non-U.S. engagements, Broniec also reviews VAT-related transaction activity as part of its broader tax review scope.
Accuracy Matters at Every Transaction
Let's identify where you may have overpaid tax and help recover it.