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Tax audit at my business — what must I show?

DIRECT ANSWER

Inspector has broad access rights (AWR art. 47-53). But: notice duty, reasonableness, no fishing. Your rights explained.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

Business audit rules:

  1. Notice dutyat least 14 days written (exception: urgency on fraud suspicion)
  2. Access right to admin, bookkeeping, statements (AWR 47)
  3. 7-year retention (admin + invoices)failure: reversal of burden of proof (you must prove assessment wrong)
  4. Right to support by own tax advisor/accountant
  5. Object to disproportionate audit request (proportionality).

Your rights: (a) right to privacy under GDPR — non-business data (DGA personal account, personal docs) not voluntarily shared unless relevance shown; (b) right to copy of audit report; (c) right to hearing before final report; (d) object to premature conclusions. Practical: maintain organised admin (digital bookkeeping like Twinfield, Yuki), keep correspondence. Audit proposal: ALWAYS via tax advisor — free Juridisch Loket advice on low income.

Related

ZZP + tax overviewAs self-employed: box 1 IB on profit, quarterly VAT, self-employed deduction (€2,470 in 2026, declining), SME profit exemption 12.5%, starte…Can inspector check bank accountFor box 3 — automatic via SBR-Bank and CRS-foreign. For substantive audit: only on suspicion, AWR art. 47 info duty.Can assessment be issued without my returnYes — a "ex officio" assessment based on estimate. Often well above reality. File the return AND object = right to correction.

Sources

Updated: 2026-05-28

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