Does the tax office follow the VAT return without further inquiry?
During my training, I wondered whether the tax office always approves advance VAT returns without further question. In our examples, the companies always already have "operating experience." But what if it's new and has no revenue yet but has made significant investments (construction, for example)? Let's say €200,000. Which would result in a €38,000 VAT refund. Does the tax office simply pay it? Or do I need to provide receipts? I can't imagine they would transfer that amount… even if it does happen in the second or third month…
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The tax office checks the sales tax pre-registrations according to a predetermined but non-public audit scheme, supplemented by randomly controlled detailed checks – and in serious cases it is necessary to be able to prove the information anyway.
In such cases at high refunds it is actually the rule that is requested to be laid.
but otherwise questions are rather the exception. Examination would be carried out in the context of the company’s retrofit or VAT retrospective.
In the case of new start-ups, the FA may and may be subject to high refunds under the USt-VA. Ask questions and request appropriate evidence. Otherwise, the routine examination follows the industry-standard approaches or in detail within the framework of the UStE.
Basically, “Alte Hasen” is also written in the USt VA process. It does not matter how long the operation is running, the expenditure is suddenly high idR demands proof.
When repaying the USt, they usually do not ask. In the case of new foundations, there are more likely questions. And even for companies that are longer and there is a refund, you must also ask questions.
If you can explain this credible (submit documents), then the refund will usually be charged without further questions.
You always need documents for bookings.
And what does that have to do with the question?