Power of attorney database (VDB)

Tax account query via power of attorney database (VDB)

The power of attorney database (VDB) is a modern transmission procedure for members of the tax advisory professions in the tax administration. Tax advisors can use the VDB to electronically transmit powers of attorney to the tax authorities in accordance with Section 80a AO using the official power of attorney template.

This allows users to

• notify the tax office of a procedural and/or notification authorization in a single step, and
• the retrieval of tax data stored by the tax authorities (e-receipts and tax account query).

The submission of a paper power of attorney is therefore generally obsolete. Powers of attorney are only checked in the case of powers of attorney that are randomly selected or if there are concrete indications of irregularities.

On the part of the tax authorities, all relevant information on the authorization is stored and taken into account fully and automatically under the tax numbers provided. If no reason for exclusion prevents the allocation of the requested authorizations, this takes place after a few working days (e-receipts approx. two / tax account query approx. four days).

Further information on participation and use of the procedure can be obtained from your local chamber or via the Federal Chamber of Tax Consultants .