The German Federal Ministry of Finance issued a standardized form template for VAT special audits (Umsatzsteuer-Sonderprüfung) on July 22, 2025, designated as form USt 7 A under reference III C 5 - S 7420-a/00005/001/070.

The BMF circular establishes a uniform federal template (Vordruckmuster) for conducting VAT special audits across Germany's tax administration. The form will standardize audit procedures and documentation requirements for VAT compliance reviews undertaken by tax authorities.

VAT special audits represent focused examinations of specific aspects of a taxpayer's VAT compliance, distinct from comprehensive tax audits. The standardized form aims to ensure consistent application of audit procedures across Germany's federal tax system, where VAT administration is handled at the state level but coordinated through federal guidance.