The digital tax audit is the firm’s standard methodology for identifying tax-recovery opportunities. It cross-checks SPED-Fiscal, EFD-Contribuições, NF-e and payroll files of the last 60 months against every consolidated legal thesis (Theme 69, Theme 779, Theme 163, Theme 201, etc.). Instead of applying an isolated thesis, it maps everything that can be recovered at once — producing a consolidated report of opportunities by estimated value.
Files analyzed
SPED-Fiscal (EFD ICMS-IPI)
Monthly bookkeeping of ICMS and IPI operations of the last 60 months. It allows identifying:
- Unused energy/communication credits (Complementary Law 87/96)
- Fixed-asset credits in installments
- Overpaid ICMS-ST (Theme 201)
- Overpaid DIFAL
- Retroactive credits
EFD-Contribuições
Monthly bookkeeping of PIS, COFINS and CPRB. It allows identifying:
- Exclusion of ICMS from the PIS/COFINS base (Theme 69)
- Essential inputs not credited (Theme 779)
- Single-phase amounts paid in error
- Exclusion of ISS from the PIS/COFINS base (Theme 118, on trial)
NF-e
Invoices issued and received. Validation of tax classification (NCM), CFOP, rates, special regimes. Identifies systemic taxation errors.
Payroll + eSocial
To identify employer-INSS credits on indemnity amounts (STF Theme 163 — vacation bonus, prior notice, cash transport allowance, the first 15 days of sick leave).
Methodology in 4 phases
Phase 1 — Collection (1-2 weeks)
The client provides SPED, EFD, NF-e and payroll files of the last 60 months. Generally these are XML/TXT files extracted from the ERP. For companies with SAP, access to the tax-reporting environment is needed.
Phase 2 — Processing and cross-checking (2-3 weeks)
Specialized software processes the files, identifies patterns and cross-checks data between subsystems. For example: it cross-checks SPED-Contribuições (PIS/COFINS paid) with SPED-Fiscal (ICMS shown on invoices) to identify Theme 69 differences.
Phase 3 — Technical modeling of the theses (1-2 weeks)
A senior consultant analyzes the identified opportunities and models each thesis legally — checks applicable case law, limitation periods, the appropriate modality (administrative vs judicial). Produces a reasoned technical opinion.
Phase 4 — Consolidated report and action plan (1 week)
Delivery of a report with:
- Total estimated recoverable value
- Detail by thesis (Theme X, Y, Z)
- Recommended modality (PER/DCOMP, writ of mandamus, ordinary action)
- Estimated timeline
- Billing model (success fee, fixed or mixed)
Why a systematic audit beats an isolated thesis
The “isolated thesis” model — attacking only Theme 69, for example — captures a fraction of the recoverable potential. A systematic audit:
- Captures 100% of the opportunities — all theses applicable to the company’s profile
- Optimizes fees — a single audit, not several isolated projects
- Identifies operational problems — systemic errors that affect current taxation, not just past
- Cross-checks data between subsystems — divergences between SPED-Fiscal and EFD-Contribuições become a thesis
- Produces rigorous documentation — useful both for recovery and for defense in an audit
References and official sources
Digital tax audit — free initial assessment
A quick analysis of the company to estimate the recoverable volume and applicable theses in 30 minutes. A full audit (60 months) is a separate project, on a success-fee model.
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