{"@context":"https://schema.org","@type":"DefinedTerm","name":"VAT control","description":"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-","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/vat-control","inLanguage":"en","dateModified":"2026-06-26T17:16:44.824931","citation":"https://ec.europa.eu/taxation_customs/business/vat-control_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/vat-control","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"VAT control · A VAT control is the formal examination of a company's value-added tax compliance by the relevant tax authority. · Quelle: https://ec.europa.eu/taxation_customs/business/vat-control_en"}