# VAT control

*Last updated: 2026-06-26*

> A VAT control is the formal examination of a company's value-added tax compliance by the relevant tax authority.

A VAT control is the formal examination of a company's value-added tax compliance by the relevant tax authority. Inspectors verify whether VAT has been correctly charged, recorded, reported, and remitted, and whether input tax deductions have been claimed lawfully. The review covers accounting records, sales and purchase invoices, VAT returns, and adherence to filing deadlines. Logistics and freight companies face particular scrutiny on cross-border transactions, where the boundary between zero-rated exports, intra-community supplies, and taxable domestic services is often contested. VAT controls are distinct from customs audits, which focus on import duties and declared customs values—though both may run concurrently.

**Source:** [https://ec.europa.eu/taxation_customs/business/vat-control_en](https://ec.europa.eu/taxation_customs/business/vat-control_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | VAT control |
| Language | EN |
| Word count | 100 |
| Last updated | 2026-06-26 |
| Source | https://ec.europa.eu/taxation_customs/business/vat-control_en |

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