© Institute for Digitalization in Tax Law
Chair: Dr. Heino Weller, Datev
Vice Chairman: Benjamin Koller (BDI)
Mission: This technical committee is to explore ways to digitize necessary tax evidence and make it available digitally in end-to-end processes (from document creation to audit and retention).
Focus areas: Concerns transactional taxes VAT, energy taxes, other excise taxes, but also payroll taxes and withholding taxes. The application examples are manifold: confirmation of arrival, travel expense receipts, hospitality receipts, electronic invoices, user permits in special excise tax law (especially energy taxes). These and other documents often have a tax verification function for different types of taxes at the same time. A summarized, electronically controlled proof possibility for e.g. LSt and USt, excise duties, customs tariffs and transfer prices would “shorten” the proof chain and enable proofs for several purposes. The technical committee is evaluating which document types (structured or unstructured) need to be kept and made available for different taxation procedures. Concepts are being developed as to how these documents in particular and other tax-relevant data can be processed in digital end-to-end processes and in compliance with tax laws and the requirements of the tax authorities. Insofar as existing regulations stand in the way of a completely digital document system, corresponding proposals will be developed to reduce these hurdles (e.g., in the case of digital signatures). A reconciliation between adjacent areas, such as between the documents required for sales tax purposes and the evidence prescribed in customs processes, is mandatory in this context.
