Which documents do I need to present during a sales tax special audit?
February 8, 2022 | 50,00 EUR | answered by Emma Wagner
Dear Sir or Madam,
My name is Erwin Halbscheffel and I run a small business in the field of online commerce. Lately, I have heard more and more about VAT audits and I am now wondering which documents I need to provide in case of such an audit.
Currently, I handle my own accounting and I am unsure if I am keeping all the necessary documents correctly and completely. I am worried that I may not be able to provide all the required documents in the event of an audit and therefore have problems with the tax authorities.
Therefore, it would be very helpful for me to know which documents I need to provide in the context of a VAT audit. Are there specific documents such as invoices, bank statements, or contracts that I should definitely have on hand? And in what form should these documents be presented?
I would appreciate it if you could provide me with specific information on this topic so that I can prepare optimally for a potential audit. Thank you in advance for your support.
Sincerely,
Erwin Halbscheffel
Dear Mr. Halbscheffel,
Thank you for your inquiry regarding VAT special audits and the necessary documents. As a tax advisor specializing in VAT, I can help you and provide you with specific information on this topic.
In the event of a VAT special audit by the tax office, it is important that you have all the necessary documents ready to enable a smooth audit. The documents you will need to present during such an audit include invoices, bank statements, contracts, booking receipts, delivery notes, goods movements, as well as all relevant documents that support your sales and input tax deductions.
It is important that you keep all these documents correctly and completely to avoid any issues with the tax office during an audit. The documents should be well organized and structured so that they can be presented quickly and easily.
The format in which you must present the documents depends on the requirements of the tax office. Typically, the documents are transmitted electronically, for example as PDF files or in a special software. However, it is also possible to present the documents in paper form if required by the tax office.
It is advisable to regularly review your accounting and ensure that all necessary documents are properly maintained. If you are unsure about correctly storing all the necessary documents, I recommend seeking the assistance of a tax advisor who can help you organize your accounting and prepare for a possible audit.
I hope that this information has been helpful to you and I am available for any further questions. Thank you for your trust and your inquiry.
Best regards,
Emma Wagner
