The tax authorities have a wide variety of types of audit available within the framework of the external tax audit. In addition to the general, comprehensive audit, the tax offices can also commit themselves to certain priorities. This is done, for example, by a special VAT or payroll tax audit. One level among them are sales tax review and payroll tax review, because there are no relevant hurdles for them. In particular, auditors may enter the premises without prior notice.
1. The sales tax review at a glance
The sales tax review is regulated in detail in § 27b UStG. It is a means of financial management in order to be able to check companies more or less spontaneously, but at least without prior notice, with regard to the correct treatment of VAT situations. Their introduction in 2001 was justified in particular by the fact that, by announcing a regular external audit, entrepreneurs would have too much time to simulate a normal business operation and to cover up any manipulations carried out.
With the sales tax check, the tax office can control the taxpayer spontaneously and without notice. However, the review is limited to facts of the sales tax. Regular examination focuses are, for example:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.