Germany Updates Special VAT Audit Form (USt 7 A)

On July 22, 2025, Germany's Federal Ministry of Finance (BMF) issued a revised USt 7 A form to standardize VAT special audits across all federal states, now mandatory upon its publication. The updated form supports IT compatibility, allows limited format deviations, and clearly defines audit scope, including OSS schemes, input tax deductions, and cross-border supplies.