1.1. To promote audit-related cooperation by acting as a broker between members


Project Group on Coordinated Audit on E-commerce


Czech Republic and Germany

1) Joint Report

2) Methodology shared with other EUROSAI member states 

IIIQ 2018

The objective of the PG is to compare the approaches of the Czech and German tax authorities regarding the fiscal control of B2C (business to customer) internet trade in order to safeguard the VAT revenue.The audit aims to achieve the following concrete results:

1. Overview on (different) approaches of the Czech and German tax authorities regarding the handling of B2C internet trade with a special focus on the Mini-One-Stop-Shop.

2. Information on how the tax authorities ensure tax revenue in this area.



1.1. To promote audit-related cooperation by acting as a broker between members


EUROSAI Portfolıo Holders’
Operatıonal Plannıng Framework