Desk monitoring is a process carried out by tax authorities based on the analysis of tax reports, data from other government agencies and documents submitted by the taxpayer. Its purpose is to provide the taxpayer with the opportunity to independently correct any violations identified by the tax authorities, either by making changes to their reports, paying taxes, or registering with the tax authorities. Desk control is carried out after the end of the reporting period and may reveal violations of varying degrees of risk that will affect further actions of the tax authority. In case of violations, a notification is sent to the taxpayer, which obliges him to take measures within the established time frame. Disagreement with the identified violations may lead to an explanation or complaint. Failure to comply with the notification within the prescribed period may result in the suspension of bank account transactions or restrictions on the issuance of electronic invoices.