{"id":8742,"date":"2023-01-06T12:03:27","date_gmt":"2023-01-06T11:03:27","guid":{"rendered":"http:\/\/leipzig-recht.de\/?p=8742"},"modified":"2023-01-06T12:10:35","modified_gmt":"2023-01-06T11:10:35","slug":"elektronisch-unterstuetzte-betriebspruefung-eubp","status":"publish","type":"post","link":"https:\/\/leipzig-recht.de\/en\/elektronisch-unterstuetzte-betriebspruefung-eubp\/","title":{"rendered":"Electronically supported tax audit (euBP)"},"content":{"rendered":"<p style=\"text-align: justify;\">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<\/p>\n<p style=\"text-align: justify;\">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.<\/p>","protected":false},"excerpt":{"rendered":"<p>Mit Wirkung zum 01.01.2012 wurde die elektronisch unterst\u00fctzte Betriebspr\u00fcfung eingef\u00fchrt, welche die Annahme der zur Durchf\u00fchrung der Betriebspr\u00fcfung nach \u00a7 28p SGB IV notwendigen Arbeitgeberdaten im elektronischen Verfahren vorsieht. Dabei wird die \u00dcbersendung der Daten dem Arbeitgeber medienbruchfrei im Onlineverfahren unter Nutzung des eXTra-Verfahrens, ein einheitliches XML-basiertes Transportverfahren) erm\u00f6glicht. In der Folge werden die Daten [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95],"tags":[98,175,174],"class_list":["post-8742","post","type-post","status-publish","format-standard","hentry","category-arbeitsrecht","tag-arbeitsrecht","tag-betriebspruefung","tag-eubp"],"_links":{"self":[{"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/posts\/8742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/comments?post=8742"}],"version-history":[{"count":3,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/posts\/8742\/revisions"}],"predecessor-version":[{"id":8762,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/posts\/8742\/revisions\/8762"}],"wp:attachment":[{"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/media?parent=8742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/categories?post=8742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leipzig-recht.de\/en\/wp-json\/wp\/v2\/tags?post=8742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}