Cross-check file and the 80% rule
On this page
Cross-Check is the process of verifying the source of the VAT charged on a VAT refund certification, broken down by seller. The screen displays the applicable rate in real time for each refund file.
Opening a File
- Click "Add Opposite" — The file opens with the taxpayer, period, and refund type.
- Upload the uploaded VAT list — The list is uploaded in a SEPARATE step; the list cannot be uploaded without opening the file.
- Meet the Vendors — Vendors are listed from largest to smallest.
The 80% Rule
Sellers will continue to be added until 80% of the uploaded VAT has been covered. The screen displays the covered percentage and the threshold side by side.
A file that falls below the threshold is marked as "MISSING COUNTERPART" — it cannot be certified. A missing counterpart makes the Certified Public Accountant (CPA) jointly and severally liable; the error is one-sided.
- 80% threshold → Minimum percentage that must be met for approval
- Covered → Percentage of the amount reviewed to date
- Hadler → Thresholds for amounts requiring a cross-check
Audit review screens require a YMM license. If your license type is not listed as YMM in the firm profile, these screens will remain disabled — you can update your license in Settings.
Audit Trail
Every vendor and every scope change added to the file is recorded in the ledger; it cannot be deleted later. This record serves as the basis for the certification report.