Audits

This article provides a detailed overview of audits in tax advisory firms, explaining aspects such as who is audited, reasons for audits, the audit process, digital audits, obligations to cooperate, suspension of deadlines, final discussions, binding commitments, and other specific audits such as VAT special audits or cash inspections.

1. Who can be audited?

In principle, taxpayers who earn income from various sources can be subject to an audit. The frequency of audits often depends on the size of the company.

1.1 Reasons for audits

In addition to size criteria, other reasons can lead to the ordering of an audit. These can include notifications from other authorities or courts, information from databases, or industry-specific audits.

1.2 Distinction from other audits

It is explained how audits differ from other types of audits such as payroll tax field audits or VAT special audits.

1.3 Where is the audit conducted?

The audit can take place in the company's premises, in the tax advisor's office, or at the tax office. Tips are provided on how entrepreneurs can prepare for an audit.

1.4 Recommendations for conduct

Recommendations are given to promote a good audit atmosphere and make the audit process more efficient.

2. The digital audit

The increasing importance of IT-supported audits is discussed, and the possible forms of data access are explained.

3. Obligations to cooperate

This section explains the extensive obligations to cooperate for audited entrepreneurs, including consequences for non-compliance.

4. Suspension of deadlines

The suspension of the assessment period for an audit is explained, including new regulations on the time limitation of audits.

5. Final discussion

It is described how the audit concludes with a final discussion and what needs to be considered, including new possibilities for electronic discussions.

6. Binding commitment

The significance and process of binding commitments between taxpayers and the tax administration are explained.

7. Audit report

The final report of an audit is addressed, including the possibility of appealing tax assessments.

8. Further audits

Special audits such as VAT special audits, VAT inspections, and cash inspections are discussed, and their differences are explained.