why did this happen?

If you have a German VAT number and you’ve received a notification from the Finanzamt (German tax office), it can feel worrying — but audits are a normal part of the tax system.

This article explains:

• why audits happen

• what the tax office is usually checking

• what you should do next

• how hellotax can support you — and what we cannot do

Important: This article is for guidance only and is not tax or legal advice. In some situations, you may need to speak with your accountant or a tax professional.

Why have I been selected for an audit?

Being selected for an audit does not automatically mean you have done something wrong.

The German tax office can start an audit for several common reasons:

✔ Routine or random checks

Germany regularly performs random audits to ensure VAT is reported correctly.
Many businesses are checked at some point, especially e-commerce sellers.

✔ Data mismatches

The tax office may see differences between:

• your VAT returns and marketplace reports (Amazon, eBay, etc.)

• OSS reports vs. national VAT filings

• import data from customs vs. declared sales

• reported refunds vs. reported turnover

These mismatches do not always mean there is an error — but the tax office will ask questions.

✔ Late filings or payments

If VAT returns were submitted late, corrected multiple times, or payments arrived late, the tax office may review the account more closely.

✔ Rapid growth or unusual activity

Large changes — such as sudden increases in sales, new warehouses, or high numbers of returns — can trigger additional checks.

✔ Missing or incomplete records

If previous requests for clarification or documentation were unanswered, the tax office may escalate to an audit.

What is the tax office checking?

Typically, the Finanzamt wants to confirm:

• your reported sales and VAT amounts are correct

• the correct VAT rates were applied

• intra-EU deliveries and digital service rules were followed

• invoices meet German VAT requirements

• you have kept proper accounting documentation and evidence

• OSS declarations match the sales data

• import VAT has been handled correctly (if applicable)

They will usually request documents for a specific period, not your entire business history.