- The Federal Ministry of Finance in Berlin issued a document regarding a standardized form for VAT special audits, known as Form USt 7 A.
- The form was revised and must be used in its updated version as of the publication of this document.
- The form can be modified for IT program use by printing only relevant sections for the audit.
- Deviations from the form are allowed for organizational or technical reasons.
- The document will be published in the Federal Tax Gazette Part I.
- The document was created electronically and is valid without a signature.
- The VAT special audit is ordered under specific sections of the Fiscal Code.
- The audit will be conducted by a designated tax office official and may include officials from other EU member states.
- The audit covers specific tax periods and may include special taxation procedures like the One-Stop-Shop (OSS) and Import-One-Stop-Shop (IOSS).
- The audit is limited to certain tax matters such as tax-free or taxable sales, input tax deduction, and sales at reduced tax rates.
Source: bundesfinanzministerium.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.
