A cash register inspection is a special form of tax inspection that takes place without prior notice and can lead from a simple inspection to a comprehensive tax audit.

 

Basics of the transition procedure

A judgment recently published by the Hamburg Fiscal Court sheds light on the conditions under which a cash register inspection can turn into a full tax audit. It is important to note that the tax auditor does not have to order a tax audit immediately, but can grant the taxpayer a period of time to submit missing documents. § Section 146b (3) of the German Fiscal Code (AO) stipulates that no further conditions are required for this transition.

Insight into different types of exams

In addition to the Company audit There are other forms of audit, such as the special VAT audit and the external wage tax audit, which focus on specific types of tax. An abbreviated tax audit can be limited to selected topics without the need for a detailed audit report or a final meeting.

The special features of an inspection

Cash register inspections, VAT inspections and payroll tax inspections are special forms of audit that differ from a regular tax audit. These inspections can take place unannounced and can be extended to a tax audit if discrepancies are identified.

What is a business-related investment?

The business-related assessment is another form of audit, but is not an external audit. It serves to clarify specific facts on site with the consent of the taxpayer.

Duties of the tax auditor

The auditor is bound by certain rules: He must identify himself, document the start of the audit, provide regular updates on findings and hold a final meeting with the auditee. They must also point out possible tax offenses and document the corresponding instructions.

Understanding the different types of audit and the transition from a cash audit to a tax audit is very important for companies. The latest court decisions and legal regulations show that it is important to prepare for all eventualities in order to avoid complications under tax law.