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SMBs & agencies · Tax audit

Checking an audit order (tax audit) — scope, deadline, preparation

The audit order itself is a contestable administrative act — a successful objection can secure a prohibition on using the audit findings.

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Quick check: what should you do?

3 short questions — no sign-up required.

Does the audit scope (period/types of tax) seem unusually broad to you?
Is there possibly a tax-criminal connection?

Deadline at a glance

Objection: 1 month from notification

§ 355 AO

An objection to the audit order must reach the tax office within one month — an application to postpone the start of the audit for good cause (§ 197 AO) is possible independently of this.

It is an AI, not a person: nobody looks at your individual case, and we do not know who signs up or for what reason. That is why we give pointers, but no legal advice on the individual case. Guidelines and playbooks in the platform are only guardrails: the AI relies on the available sources and your information. AI can make mistakes — check important results, and if in doubt, ask a lawyer.

Typical risks in this scenario

What we pay special attention to

Curated from real cases. The AI review flags exactly these points in your document.

  • An unlawful scope of the audit is rarely challenged in time.

  • A lack of GoBD-compliant preparation for digital data access makes the audit unnecessarily difficult.

  • The application for postponement is often made too late.

What you can do here in 5 minutes

The order for an external tax audit (Außenprüfung) (§§ 193–207 AO) sets out the subject-matter and time scope as well as the auditor. An objective agreement on dates is usually sufficient — an objection (Einspruch) is worthwhile if the scope, the period or the competence appear unlawful.

Upload the audit order (Prüfungsanordnung) — our AI tools check the legal basis, scope and deadlines and prepare a scheduling agreement or an objection.

How it works

Results in three steps

1

Check the scope

Cross-check the subject-matter and time scope, the legal basis and the naming of the auditor.

2

Prepare the documents

Structure the accounts and receipts in line with GoBD (§ 147 AO).

3

Choose your response

Scheduling agreement, application for postponement (§ 197 AO) or objection if the scope is unlawful.

What you get
  • Check the scope – Cross-check the subject-matter and time scope, the legal basis and the naming of the auditor.
  • Prepare the documents – Structure the accounts and receipts in line with GoBD (§ 147 AO).
  • Choose your response – Scheduling agreement, application for postponement (§ 197 AO) or objection if the scope is unlawful.
What it is not
  • No bookkeeping or preparation of financial statements.
  • No on-site support during the ongoing audit.
  • No advice on tax criminal law.

Transparency

What the AI checks — and what only a lawyer can decide

An AI is only as good as the question. We show openly where your answer is reliable and where you should speak with a lawyer.

If the audit scope is disputed or tax-criminal relevance is suspected.

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