In crisis situations, the Collection of Guiding Values is not the measure of all things.
The Collection of Guiding Values ─ also known as the Tax Audit Card Index ─ is an important tool for tax auditors in the context of tax audits. By means of this card index, turnover and profits of traders are compared, but also estimates are made in the event of inadequate documentation. This card index is updated annually. However, the tax authorities currently ─ BMF letter dated November 28, 2022 Az. IV A 8-S 1544/19/10001:006 ─ point out that, in the event of deviations from this index, auditors should pay particular attention to the individual circumstances of each business to be audited.
If special circumstances are to be taken into account by the auditors, they must be sufficiently documented. In concrete terms, this means that in the event of fluctuations or shifts in sales to periods other than usual, the causes are to be explained and promptly recorded.
Examples: delivery difficulties during construction projects, postponement of conferences and other events for health reasons, supply chain interruptions, staff shortages, etc.
Similarly, with profit deviations: higher material procurement costs or personnel costs could reduce the profits of the companies.
Prompt recording means, for example, on the one hand, saving or printing out official regulations and laws (Infection Protection Act and resulting industry-specific regulations) that are relevant to the company, digitally in an unchangeable manner (PDF-A) or in paper form in a timely manner with dates and periods; on the other hand, the measures taken in the company for the given occasion should be briefly described, substantiated, always provided with date and period and stored unchangeably (PDF-A) or printed out (paper).
Examples: short-time work applied for (KUG); Corona bonuses for staff; increased external service costs (electricity, corona occupational safety measures, etc.)