- On July 22, 2025, the German Federal Ministry of Finance released an updated federal form USt 7 A for VAT special audits.
- The new form ensures uniformity and clarity in VAT-related investigations.
- Mandatory use of the form is required immediately upon publication in the Federal Tax Gazette.
- IT systems can generate an abbreviated version of the form for individual cases.
- Minor deviations from the official layout are allowed for organizational or technical reasons.
- The audit order is issued under sections 193 to 203 of the German Fiscal Code.
- The scope of the audit includes specific tax periods, preliminary VAT filing periods, and may cover OSS, Non-EU OSS, and Import OSS reporting.
- The audit can focus on exempt or taxable supplies, input tax deductions, reduced-rate transactions, and cross-border EU supplies.
- Audit details specify the starting date, location, auditor’s name, and financial office.
- Officials from other EU member states may participate if applicable.
- The audit may be conducted as a short audit under section 203 AO.
- Taxpayers have the right to appeal by filing an objection within one month of receiving the audit order.
Source: fiscal-requirements.com
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.
