Time evolution of VAT gap Financial Administration 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. 827x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
VAT Gap structure Financial Administration 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. 568x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Total tax base according to sections of the control statement - quarterly payers Financial Administration Total tax base of quarterly VAT payers according to the section of the control statement on a quarterly basis. Update: quarterly 534x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Total tax base according to sections of the control statement - monthly payers Financial Administration Total tax base of monthly VAT payers according to the section of the control statement on a monthly basis. Update: monthly 950x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Applied VAT excess deducation Financial Administration 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 1409x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
The value of declared own tax liability Financial Administration 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. 514x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Total amount of deducted input value added tax according to the rate Financial Administration 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 545x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Total value added tax on input Financial Administration 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. 942x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Total reported value added tax for the tax period Financial Administration 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. 921x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email
Numbers of monthly and quarterly VAT payers at the end of the calendar year Financial Administration 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. 496x xlsx Share with Facebook Share with LinkedIn Share with Pinterest Share with Twitter Share with E-mail Notify changes by email