VAT audit finding

Quelle: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_MVSt/Grundlagen_Mehrwertsteuer.pdf?__blob=publicationFile

A finding issued by the tax authorities during a value-added tax (VAT) audit, which determines or confirms whether and to what extent VAT liabilities exist or must be corrected. It serves to clarify the tax consequences of an inspection and may result in additional payments, penalties, or refunds.

Related Terms

You might also be interested in these terms

VAT audit

A VAT audit is an official inspection by tax authorities of a business's VAT affairs, checking the correctness of VAT charged and remitted and the rel...

Learn more

audit finding

An audit finding is the result of an audit that documents and assesses deviations, inconsistencies, or non-compliances with established requirements, ...

Learn more

VAT audit

A VAT audit is an on-site inspection conducted by tax authorities to verify the proper handling of value-added tax, accounting records, supporting doc...

Learn more

re-audit

The repeated execution of an audit to verify that corrective actions have been implemented and that the issues identified in the original audit have b...

Learn more

Export Audit Finding

An export-related audit finding is a discrepancy, non-conformity, or non-compliance identified during an export audit (for example in customs clearanc...

Learn more

Audit Log

An audit log is a chronological record of events and activities documented within a system or process to monitor compliance with regulations and the i...

Learn more