Statistics by items of the Value Added Tax
The State Tax Administration Agency presents the statistical publication "Statistics by VAT items" , based on the Value Added Tax declarations corresponding to the reference fiscal year. This publication comprises detailed information about the main items contained in the tax return forms Annual Summary of Value Added Tax (Form 390) and Annual Summary of Value Added Tax for large companies (Form 392).
It offers a first classification of the general figures differentiated by tax regimes: highlighting the distinction between the subjects whose activity fits into the General System and those of exclusive application to the modality of the Simplified System.
Secondly, the objective of classifying the data of this Statistics is the presentation of each item by Tax Base sections: 20 sections for the items of the General Regime and 11 in the case of the Simplified Regime. The corresponding tables appear organised following the logics of settlement of the annual tax return itself, with separation in different groups of the items corresponding to the Taxable Bases and those that correspond to the shares.
Anyone who uses statistics may find the historical series of this statistic by item available in the BADESPE database useful (at the moment the series covers the period 1986 to 2004). This publication is accessible from the webpage of the Institute of Fiscal Studies through the option "statistics".
Furthermore, the Tax Agency already publishes other statistical results of these return forms under the name "Economic and Tributary Results in the Value Added Tax" which aims to offer a compilation of the economic and tributary figures deriving from this tax. This Statistics integrates the content of three different tax sources related to VAT, which are: the return forms annual summary of the Value Added Tax, forms 390 and 392; the monthly tax returns of operations assimilated to imports, Form 380; and the tax returns related to imports submitted in Customs through the SAD (single customs document) or other documents.
The basic aim in that case is to transform the concepts presented as items into economic and tributary concepts of a more universal interpretation, and to establish the fiscal relations among economic and tributary concepts which enable the drawing of inferences in the behaviour and in the collecting evolution of the tax.
Next publications:
- June 2024 (Data from 2023)