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Sales Tax Review

Legal and Tax Advice on Sales Tax Reviews

Concurrently to the introduction of the Tax Evasion Control Act (Steuerverkürzungsbekämpfungsgesetz), which came into effect on 1 January 2002, the so-called sales tax review was introduced in § 27 b of the Sales Tax Act (UStG). The Act was based on the realization by the Tax Authority, that the volume of sales taxes collected in some industries was nearing a total loss. Large numbers of bogus or fraudulent invoices were issued in the construction industry in Cologne, Berlin and other major cities, or the supply of goods was faked for the purpose of committing so-called missing trader intra-community fraud (MTIC) or “VAT fraud”.

Facts about the sales tax review

LHP Attorneys provide information on the definition of a sales tax review and the legislation, legal protection and voluntary self-disclosure.

1. What is a sales tax review?

2. What are the powers of the Tax Authority in a sales tax review?

3. Is a search of residential premises permissible for a sales tax review?

4. What happens in the case of an initial suspicion of tax fraud ?

5. Can a sales tax review be upgraded to a company tax audit?

6. Can a sales tax review cause a tracer note be issued?

7. What options for legal protection are available to company owners?

8. Sales tax review and voluntary self-disclosure

9. If the auditor just shows up at your door...

LHP Attorney at Law and Tax Advisers
“Small-scale” tax audit without a notice or “tax inspector” without an initial suspicion: Our experience as tax law specialists in Cologne assists you in a sales tax review.

LHP: Attorneys at Law, Tax Law Specialists, Tax Advisers PartmbB


An der Pauluskirche 3-5, 50677 Cologne,
Telephone: +49 221 39 09 770


Tödistrasse 53, CH-8027 Zurich,
Telephone: +41 44 212 3535

Auszeichnungen & Zertifikate als Steuerkanzlei - LHP Rechtsanwälte