Data access by the tax authorities – obligation, transparency and opportunities
Digitalization is not only changing internal processes in companies, but also the way in which tax authorities audit. With modern cash register systems, cloud-based accounting and digital interfaces, the amount of data available at the touch of a button is growing – and so is the access of the tax authorities.
What can the tax authorities actually see?
According to Section 147 (6) AO, the tax authorities have the right to inspect all digitally stored documents that are relevant for tax purposes – such as data from financial accounting, payroll accounting, asset accounting or cash register systems.
Depending on the type of audit – external audit, cash or VAT inspection – there are different forms of access. The administration distinguishes between three methods:
- Z1 – direct access: read-only access by the auditor to the company’s system.
- Z2 – indirect access: Access with the support of the company or a service provider, e.g. through automated analysis.
- Z3 – Data carrier transfer: Provision of the data in an analyzable form, for example via USB stick or file transfer.
Increasing control – but also structure and clarity
For many entrepreneurs, this initially sounds like control. However, structured and properly documented data access also has advantages:
- It creates transparency,
- reduces queries and estimates,
- and strengthens confidence in the correctness of the accounting.
Modern systems – such as the DATEV online cash archive or platforms such as MeinFiskal – enable GoBD-compliant archiving and thus simplify data provision.
What companies should do
- Regularly check which data processing systems you use.
- Test whether a data export (e.g. DSFinV-K and TAR files) works smoothly.
- Maintain regular backups and up-to-date procedural documentation.
A well-organized database not only protects against stress during the audit – it also signals professionalism and compliance.
Conclusion:
Digital data access is not an encroachment on entrepreneurial freedom, but part of a modern, comprehensible tax landscape. Those who are prepared retain control over their own data – and can even use digitalization to their own advantage.