Define what was provided.
Finance, IT, HR, procurement, strategy and group management services need a clear scope and period.
Why did the recipient need the service?
Greek deduction rules require, among other conditions, business-purpose, a real transaction and appropriate supporting documentation.
The contract is the starting point.
Scope, charging basis, responsibilities and invoicing should be defined, but actual performance must also be supportable.
Build the audit trail during the year.
Deliverables, reports, project files, meeting records, tickets or other evidence should fit the service.
Shared costs need a rational driver.
Headcount, users, revenue, transactions or another driver should have an economic link to the benefit received.
Cost base, allocation and markup are separate decisions.
They should be consistent with functions and risks and, where applicable, transfer-pricing analysis.
Direct-tax support does not answer every indirect-tax question.
Cross-border services also require place-of-supply, reverse-charge and treaty/withholding analysis where relevant.
Agreement, invoice and ledger should tell the same story.
Accruals, true-ups and credits should follow the charging model.
Build an Intercompany Service Matrix.
Cross-Border Advisory maps provider, recipient, scope, cost pool, allocation, markup, VAT and accounts into one operating framework.