The electronically supported tax audit was introduced with effect from January 1st, 2012. The data can be sent to the employer without media discontinuity in the online process using the eXTra process (a uniform XML-based transport process). The employer's data is then analyzed by the tax auditor and checked for plausibility and importance. The results of the evaluations are discussed by the examiner together with the employer or tax consultant

From January 1st, 2023, the data required for the check must be transmitted electronically from a system-checked payroll accounting program. Only at the request of the employer can electronic transmission of the stored payroll data be waived for periods up to December 31, 2026. The application is informal and must be sent to the responsible pension insurance institution, stating the company number.