1. Introduction
Sales tax is the only tax variant with high tax revenue in which the taxpayer assesses himself (so-called self-assessment principle).
For this reason, the tax office considers increased scrutiny to be necessary, particularly in the area of sales tax.
Regardless of whether consciously or unconsciously. Self-assessment regularly creates tax problems for taxpayers when it comes to sales tax.
In contrast to the special sales tax audit, the sales tax review is not a legally formal procedure and usually takes place without notice.
2. What is a special sales tax audit?
A special sales tax audit is an extraordinary audit that is ordered if certain characteristics and circumstances are noticeable during the processing of the tax case.
In contrast to regular tax audits, special sales tax audits are not carried out randomly, but rather in a targeted and event-related manner (often due to contradictions in electronic control reports).
It is used to check a company’s sales tax issues more closely. Various areas such as tax exemptions, intra-community sales and sales subject to reduced taxation are examined.
The check can be carried out as a full check, selective check or liquidity check. It is important to note that a special sales tax audit is not a regular audit and is usually carried out for a specific sales tax issue and/or taxation period.
3. What types of sales tax audits are there?
A sales tax audit can be carried out in various forms, such as a full audit, selective audit or liquidity audit.
During a full audit, all VAT issues of a company are checked, both on the income and expenditure side. This type of examination usually extends over a complete tax period of at least one calendar year.
In contrast, a selective audit focuses on specific areas or issues that are considered abnormal.
A liquidity check, on the other hand, refers to checking the VAT liquidity situation of a company.
4. What is the process of a special sales tax audit?
The process of a special sales tax audit includes several steps.
a) First, the audit is registered by the responsible tax office, where the audit period and the auditor are determined.
b) The special sales tax audit takes place either at the company itself or at the tax advisor, depending on who does the accounting and how the taxpayer decides.
The electronic special sales tax audit is carried out in the same way as the tax audit.
c) In order to prepare for the special sales tax audit, it is important to have all relevant documents and receipts ready, such as advance sales tax returns, invoices, bank statements and contracts.
If you fear problems, it is advisable to consult a tax law specialist. A special sales tax audit involves special tax procedural law.
d) The start and implementation of the special sales tax audit takes place in accordance with the specified audit period. The auditor checks various sales tax issues, such as tax exemptions, intra-community sales and sales subject to reduced taxation. Specific areas or issues can also be examined in more detail, depending on the type of audit (full audit, selective audit or liquidity audit).
e) After the special sales tax audit has been completed, a final meeting takes place during which the auditor discusses his results and any findings with the company. Possible consequences or recommendations for action can also be discussed.
It is important to note that the exact process of a special sales tax audit can vary from case to case and also depends on the individual circumstances of the company.
5. What happens if the special auditor finds tax-relevant errors during the special sales tax audit?
If the auditor finds errors or irregularities during the VAT audit, he will write an audit report about them. This report may be requested by the company to provide an opinion.
In difficult circumstances it is advisable to make use of this option. The deadline for commenting is usually 4 weeks.
It is important to note that the opinion on the audit report does not constitute an objection.
However, after the tax assessments have been announced, objections can be lodged against incorrect assessments.
6. Conclusion
A special sales tax audit is a complex and often “stressful” matter for companies or entrepreneurs, which can have far-reaching financial, tax and legal consequences.
The audit can lead to tax penalties and even civil and criminal liability if sales tax is not handled correctly.
Therefore, consulting a knowledgeable lawyer is not only advisable, but often essential. A specialized lawyer can accurately interpret legal regulations and procedures, identify possible risks and develop effective strategies to minimize tax burdens. In addition, he can act as an intermediary between the company and the tax authorities to ensure that the audit goes smoothly and in the best interests of the client.
Overall, hiring a lawyer offers important protection against potential pitfalls and risks associated with a special sales tax audit.
This article does not represent specific and individual legal advice, but rather only provides a rough initial overview of the very complex legal matter described. You can only obtain legal certainty for your specific case constellation through coordinated examination and advice from an expert lawyer.
I would be happy to assist you as a lawyer and specialist lawyer for a legal assessment and assessment of your case and represent your interests assertively and resolutely. the tax authorities and the tax investigation. Please feel free to contact me by phone or write to me.
I advise nationwide on site or via Zoom as a specialist lawyer in the legal areas of corporate law, tax law and insolvency law, including in the cities and metropolitan areas around Stuttgart, Heilbronn, Karlsruhe, Freiburg, Ulm, Augsburg, Munich, Frankfurt, Wiesbaden, Saarbrücken, Kaiserslautern, Bonn, Wuppertal, Duisburg, Nuremberg, Münster, Saarbrücken, Düsseldorf, Cologne, Dortmund, Hanover, Kassel, Leipzig, Dresden, Bremen, Hamburg and Berlin.
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