The SAO in cooperation with the SAI of Germany performed an audit of VAT administration related to e-commerce

PRESS RELEASE – October 17, 2017


On October 16–17th, 2017, representatives from the Supreme Audit Office (SAO) and Bundesrechnungshof (BRH, the supreme audit institution of Germany) gathered in Prague for another meeting related to their joint audit operation, which aimed at the administration of value added taxes that are implemented at electronic sales (e-commerce) in the Czech Republic and in Germany through a specific arrangement called “Mini One Stop Shop” (MOSS).

The MOSS enables the registered operators, who provide services within the EU, to submit their VAT returns at one point and pay the VAT in respect of all services supplied, which are subject to this regime. In case the suppliers are not registered with the MOSS scheme, they must declare and pay the due VAT in all EU countries, where their services are received.

Parallel audits scrutinized procedures applied by financial authorities, which administered the VAT in the MOSS scheme in both Germany and in the Czech Republic. Auditors also focused on the issue of successful collection of VAT revenues in this area. Auditors from both countries will analyse their audit results during the first half of 2018, and will also compare and evaluate their respective findings in a joint audit report.

The first meeting related to the parallel audit operations took place in May 2017 in Bonn, Germany. Within the frame of the current negotiations, which took place in Prague, representatives from both supreme audit institutions were presenting their findings gathered so far that were related to their audit objectives and also discussed their proposals regarding the planned joint evaluation of audit results.

Communication Department
Supreme Audit Office

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  • Representatives from the Supreme Audit Office and BundesrechnungshofRepresentatives from the Supreme Audit Office and Bundesrechnungshof