Umsatzsteuer-Sonderprufung
· § 196 AO ·
Bei Ihrem Unternehmen wird eine Umsatzsteuer-Sonderprufung angeordnet. Prufungszeitraum 2022 bis 2024.
Unterlagen sind bis zum Prufungsbeginn bereitzuhalten (§ 200 AO).
Send us the notice from the Finanzamt (German tax office). A licensed German tax advisor reads it and replies with a per-case quote within 4 hours (weekdays 9-18 CET). We handle the German correspondence and represent you through the audit. Nothing to pay until you accept.
Umsatzsteuer-Sonderprufung
· § 196 AO ·
Bei Ihrem Unternehmen wird eine Umsatzsteuer-Sonderprufung angeordnet. Prufungszeitraum 2022 bis 2024.
Unterlagen sind bis zum Prufungsbeginn bereitzuhalten (§ 200 AO).
If your letter mentions any of these, you are in the right place. Not sure what you have received? Send it anyway, and a licensed German tax advisor will tell you exactly what it is and what it means for you.
The Finanzamt examines your German VAT for specific periods, usually because Amazon's reported sales do not line up with the returns you filed, or because FBA stock was held in Germany. We review the notice, prepare the reconciliation and documentation the auditor needs, and represent you through the audit in German.
A wider audit that can span several tax types and multiple years. It often follows a VAT mismatch but reaches further into your records. We coordinate the document requests, manage the auditor relationship, and keep you copied on every exchange so there are no surprises.
Sometimes the Finanzamt asks questions before a formal audit is ordered, often after marketplace data flagged your account. A clear, correct response at this stage can resolve the matter before it escalates to a full Umsatzsteuer-Sonderprufung. We draft the response and file any missing returns.
A VAT audit on a foreign seller is rarely random. Four things tend to put an Amazon account on the auditor's desk.
When Amazon stores your inventory in an FBA fulfilment centre in Germany, you have a German VAT obligation from the first unit. That physical presence is exactly what an Umsatzsteuer-Sonderprufung (VAT special audit) looks for, and it is visible to the Finanzamt.
Under sections 22f and 25e UStG, marketplaces report seller transaction data to the German tax authorities, and the marketplace can be held liable for a seller's unpaid VAT. The Finanzamt cross-checks Amazon's reported sales against the returns you actually filed. A gap is the single most common audit trigger.
Goods imported into Germany, or moved between EU fulfilment centres, create import VAT and intra-EU records that have to reconcile. Auditors frequently focus on whether import VAT was claimed correctly and whether stock movements were declared.
Many foreign sellers register for German VAT later than they should have. The audit then looks back at the period before you registered, which is where retroactive assessments and penalties come from.
Upload the audit letter (PDF, PNG, JPG) and a few sentences of context. Two minutes.
Takes ~2 minA licensed German tax advisor reads the notice, scopes your case, and emails a per-case quote.
4 hours (weekdays 9-18 CET)You accept the quote and a licensed German tax advisor handles the Finanzamt correspondence and represents you through the audit. You are copied on everything.
Through to resolutionWe work almost exclusively with non-German companies: Amazon FBA sellers, other marketplace sellers, and direct-to-consumer brands that hold a German VAT registration and have started receiving audit notices.
Audit work is scoped to your case, because no two audits look alike: how many years the auditor covers, how much reconciliation Amazon's data needs, and whether returns are missing all change the effort. So we scope your case and send a per-case quote. You see the number before you commit, you pay nothing to receive it, and nothing until you accept. For ongoing compliance once the audit is behind you, the subscription is €79/month if you already have a Steuernummer, or our €1,199/year all-in plan with German VAT registration included. Many sellers who come to us through an audit stay on the subscription so the cycle does not repeat: you decide, separately, once you have seen both.
Quote in 4 hours (weekdays 9-18 CET) · You pay nothing until you acceptWe will respond with a per-case quote within 4 hours (weekdays 9-18 CET). You do not need the notice PDF to start. Describe what is happening (or what you think might be coming) and we will quote either way. You pay nothing to receive the quote, and nothing if you decide not to proceed.
Audit notices carry firm deadlines, and many are tight. The clock started when the letter was dated, not when you opened it.
A licensed German tax advisor will review your case and email a per-case quote within 4 hours (weekdays 9-18 CET). We will send it to your inbox.
Your reference number: VTX-XXXXXXXX
Audit deadline close? If it is within 48 hours, email [email protected] directly with your reference number and we will move it to the top of the queue. Submitted after 18:00 CET, on a weekend, or a German public holiday? Your quote arrives by the end of the next business day morning.
Since 2019, marketplaces report seller transaction data to the German Finanzamt (tax office) under sections 22f and 25e UStG. The Finanzamt cross-checks that data against the VAT returns you filed. When FBA stock sits in a German warehouse, or when reported sales do not match your declared returns, that mismatch frequently opens a VAT special audit (Umsatzsteuer-Sonderprufung). Most of the audit cases we see are Amazon sellers, and the pattern repeats.
An Umsatzsteuer-Sonderprufung is a VAT special audit: it looks only at your VAT, usually for specific periods, and is the most common notice Amazon sellers receive. A Betriebsprufung is a broader field audit that can cover several tax types and years. Both arrive as a formal letter from the Finanzamt with an auditor named and a date set. We handle both.
Typically: Amazon transaction reports and settlement data, import VAT documents, evidence of when and where your stock was held, your VAT registration timeline, invoices, and a reconciliation between Amazon's reported sales and the returns you filed. The auditor checks whether you registered on time, charged the right VAT, and reported the correct figures.
A licensed German tax advisor reviews your audit notice, manages the Finanzamt correspondence in German, prepares the documentation the auditor needs, and represents you through the audit. Because audit scope varies case to case, we scope your case and send a per-case quote. You pay nothing to receive it and nothing until you accept. For ongoing compliance afterwards, it is €79/month if you already have a Steuernummer, or €1,199/year all-in with German VAT registration included.
No. All our correspondence with you is in English. We read the notice, explain in plain English what the auditor wants and what is at stake, and we handle the German Finanzamt correspondence ourselves on your behalf.
Yes. Audit deadlines are firm, so submit the notice now and mention the date in the "What is happening" field. If your deadline is within 48 hours, also email [email protected] directly with your reference number after you submit, and we will move it to the top of the queue. In many cases a deadline extension can be requested from the auditor, and we can ask on your behalf.