VAT special audit in Germany: what sellers can expect
The tax office announces a VAT special audit, or someone turns up at your office unannounced? The law calls these two cases a tax audit (Außenprüfung) and a VAT spot check (Umsatzsteuer-Nachschau). A tax audit can cover one or more types of tax (section 194 (1) sentence 2 AO), so also VAT alone; the spot check is unannounced (section 27b (1) UStG).
Last updated: October 27, 2026
In brief
- Term: "VAT special audit" (Umsatzsteuer-Sonderprüfung) is not in the statute. A tax audit can be limited to one type of tax (section 194 (1) sentence 2 AO).
- Order: The tax authority sets the scope of the audit in an audit order issued in writing or electronically (section 196 AO).
- Spot check: It is unannounced and takes place outside a tax audit (section 27b (1) UStG).
- Your part: You must cooperate in establishing the facts (section 200 (1) AO). An objection is admissible against administrative acts in tax matters, such as the audit order or the notices issued after the audit (section 347 (1) sentence 1 no. 1 AO).
Tax audit or spot check: what is the difference?
| Tax audit | VAT spot check | |
|---|---|---|
| Basis | sections 193 to 203 AO | section 27b UStG |
| Announcement | An audit order, given to you a reasonable time before the start, unless that would endanger the purpose of the audit (section 197 (1) AO) | without prior announcement (section 27b (1) UStG) |
| Scope | one or more types of tax, one or more assessment periods, or specific facts (section 194 (1) sentence 2 AO) | establishing facts that may be relevant to taxation (section 27b (1) UStG) |
| Transition | If there is reason to, the tax office can move on to an audit without a prior audit order and points this out in writing (section 27b (3) UStG) |
A tax audit is admissible for taxpayers who run a commercial business (section 193 (1) AO).
What this means for you: Know the difference: a tax audit is announced with an audit order (§ 197 AO), a VAT spot check is not (§ 27b UStG).
How a tax audit runs
- Audit order. It is issued in writing or electronically and includes instructions on legal remedies (section 196 AO). You receive it with the expected start and the names of the auditors (section 197 (1) AO).
- Moving the start. On request the start should be moved if you credibly show important reasons (section 197 (2) AO).
- Documents and data. With the audit order you can be asked to present records and documents you must keep, within a reasonable period. If they were created with a data processing system, the data must be transferred in a machine-readable format (section 197 (3) AO).
- Cooperation. You must give information, present records, books, business papers and other documents for inspection and review, and give the explanations needed (section 200 (1) AO). The audit takes place during normal business hours (section 200 (3) AO).
- Data access. If the documents were created with a data processing system, the tax authority can, within a tax audit, inspect the stored data and use the system to review the documents (section 147 (6) AO).
- Final meeting. The result is discussed in a meeting, unless the audit changes nothing in the tax bases or you waive it (section 201 (1) AO).
- Audit report. A written or electronic report is issued. On request you get it before it is evaluated and can comment within a reasonable time (section 202 (1) and (2) AO).
What this means for you: Read the audit order (§ 196 AO), ask to move the start if needed and expect a written report.
What the spot check means
Without prior announcement and outside a tax audit, the tax authority may enter the land and premises of people who carry out a commercial or professional activity independently, during business and working hours (section 27b (1) UStG). Where it helps to establish what is relevant to taxation, you must present records, books, business papers and other documents on request, and give information (section 27b (2) UStG).
What this means for you: Present your records on a spot check during business hours.
Which records should be ready
- Accounting vouchers: They must be kept in order, for eight years (section 147 (1) no. 4 and (3) AO). Which record has to stay how long is in Receipt retention periods in Germany.
- Digital receipts: What applies to digitally created records is in GoBD: digital receipts.
- Marketplace reports: The Amazon and eBay reports your returns come from stay in your records unchanged. How to download them is in Download the Amazon VAT report and Download the eBay transaction report.
What this means for you: Keep your vouchers in order, together with your digital receipts and your marketplace reports.
If you disagree with the result
An objection is admissible against administrative acts in tax matters (section 347 (1) sentence 1 no. 1 AO). The audit report itself is not an administrative act; the objection is directed against the notices with which the tax office evaluates the result. It must be filed within one month after the act is announced (section 355 (1) sentence 1 AO). How an objection is built is in Check your tax assessment and file an objection.
This page gives no advice on an audit that is under way in your case. That needs individual advice.
What this means for you: Object to the notices that follow the audit, not to the audit report itself.
How VAT GPT helps
VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:
- your OSS return
- VAT
- EÜR
- trade tax
- income tax
The VAT GPT method has three steps:
- Upload: You upload your sales reports (for example Amazon or eBay CSV files) and your invoices. The AI reads amounts, countries and tax rates.
- Check: VAT GPT calculates your returns from this data and flags invoices with low confidence for manual review. You check and confirm.
- Send: With VAT GPT Pro, the VAT returns and the other returns go through ELSTER to the tax office, the OSS return directly to the BZSt.
For your VAT that means:
- You upload your Amazon and eBay CSV reports.
- VAT GPT breaks the VAT down for Germany and the EU (OSS) and prepares the VAT return, monthly or quarterly.
- With VAT GPT Pro you send it to the tax office through ELSTER.
There is Free, Go (30 days free with all Pro features) and Pro. Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
Is there a VAT special audit in the statute? The term is not there. A tax audit can be limited to one type of tax (section 194 (1) sentence 2 AO).
Does a tax audit come unannounced? The audit order is given to you a reasonable time before the start, unless that would endanger the purpose of the audit (section 197 (1) AO). The spot check is unannounced (section 27b (1) UStG).
Do I have to present records during a spot check? On request you must present records, books and business papers and give information, where it helps to establish what is relevant to taxation (section 27b (2) UStG).
Can a spot check turn into a tax audit? Yes. That is possible without a prior audit order if the findings give reason to; the tax office points it out in writing (section 27b (3) UStG).
Can I move the start of the audit? On request the start should be moved if you credibly show important reasons (section 197 (2) AO).
How long do I have for an objection? One month after the administrative act is announced (section 355 (1) sentence 1 AO).