The time evolution of VAT gap. VAT gap is defined as the difference between the potential VAT revenue collectible under an assumption, that all economic entities would declare all revenues and expenses in accordance to the law, and the actual VAT revenue. Update: annually.

The structure of VAT Gap. The VAT gap consists of 2 main components - unidentified VAT and collection gap. The unidentified VAT is comprises undeclared VAT not identified by FASR within tax audits. It is defined as the difference between the potential and the declared VAT revenue. The collection gap is defined as the difference between the declared and the actually collected VAT. Besides others it also contains the VAT assessed within tax audits and not paid by audited tax payers. Update: annually.

Total tax base of quarterly VAT payers according to the section of the control statement on a quarterly basis. Update: quarterly

Total tax base of monthly VAT payers according to the section of the control statement on a monthly basis. Update: monthly

Amount of excess deduction applied in VAT tax returns by tax periods (month and quarter). Update: monthly or quarterly according to the type of payer

Total value of the declared own tax liability for individual tax periods. The values of quarterly payers are included in the respective monthly values. The source is data from VAT returns. Update: monthly.

Total amount of deducted value added tax on input according to the rate for individual tax periods. Basic tax rate - left axis, reduced tax rate - right axis. The values for quarterly taxpayers are included in the respective monthly values. The source is data from VAT returns. Update: monthly. Values on axes: 1. the left axis - basic tax rate 2. the right axis - reduced tax rate

Total value added tax on input for tax periods. The value of the deducted tax according to § 49 to § 52 and § 54 to 54d of the Act. The values from quarterly tax returns are included in the respective monthly values. The source is data from VAT returns. Update: monthly.

Total reported value added tax for the year - the total value on line 19 or line 17 in the tax return for the tax period until the end of 2020, resp. from 2021. The source of the data are tax returns for value added tax. Update: monthly.

Numbers of monthly and quarterly value added tax payers at the end of the relevant year. The type of payer is determined according to the type of the last filed tax return for the relevant calendar year. Update: annually.