VAT audit
Quelle: https://de.wikipedia.org/wiki/Mehrwertsteuer
A VAT audit is an on-site inspection conducted by tax authorities to verify the proper handling of value-added tax, accounting records, supporting documents, and compliance with VAT regulations. The aim is to determine tax liabilities, ensure the accuracy of VAT returns, and ensure compliance with tax rules. The audit may involve sample checks, review of invoices, delivery notes, and VAT pre-registrations, and is typically conducted as part of ongoing tax audits.
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