According to the statistics records of the highest financial authorities of the federal states in Germany, the special VAT audits carried out in 2012 generated in the field of VAT an additional income of 2.3 billion Euro. The revenue generated by VAT inspectors taking part in general tax audits or in audits of tax fraud investigations are not included in this additional income.

Special VAT audits are carried out independent of the periodic general tax audits and without differentiation in company sizes. In 2012 91’198 special VAT audits were carried out. On average 1’904 VAT inspectors were deployed.

Each inspector carries out 48 special audits on average. This means for each inspector an average additional income of close to 1.2m Euro.