Auditors of the German SAI visited the SAO. Their main task was to draw up an audit report on value added tax.
Press release – 1. 10. 2018
On 25-27 September 2018, representatives of the Supreme Audit Office of the Czech Republic and the Federal Court of Audit of Germany met at the headquarters of the Supreme Audit Office in Prague. The purpose of the meeting was to work on a joint report on the results of a cooperative audit on the value added tax. This audit examined management of the value added tax in the cross-border e-commerce between traders and consumers. For example, the auditors mainly focused on, whether the financial administrations of the two countries had fulfilled their obligations under European Union law for the introduction of the “Mini One Stop Shop” (MOSS). They looked at the problems that had emerged during the administration of the scheme and whether this scheme was suitable for ensuring VAT revenues.
During the meeting, the auditors scrutinizied a number of issues — such as irregularities in the legislation or procedure of a tax administration in the context of value added tax in cross-border e-commerce. They also formulated joint assessments and recommendations to improve the administration of this tax in the MOSS, as well as a summary of the results of the cooperative audit as such. The division of competences within the tax administration between the Member State of consumption and the Member State of identification is a fundamental cross-cutting issue.
The two SAIs plan to issue a joint report on the results of the coordinated audit by the end of 2018. The report shall be drafted in Czech, German, and English.
Communication Department
Supreme Audit Office
Group photo with representatives of the Federal Court of Audit of Germany
Representatives of the Federal Court of Audit of Germany
