Update on Umsatzsteuer-Sonderprüfung: One-Stop-Shop Rule Now Included in Official Form

• The Bundesfinanzministerium has updated the official form for ordering a special VAT audit
• The new form now includes the option to specify if the audit will focus on the One-Stop-Shop regulation
• The audit can target the EU regulation, the non-EU regulation, or the Import One-Stop-Shop
• The form also includes information on the scope of the audit, legal remedies, and the taxpayer’s rights and obligations
• “Steuern mobil” offers a free trial of their audio magazine, which covers updates like the new form for VAT audits.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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