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Methodology

Objectives of the publication

The statistics presented in Statistics by VAT items It constitutes a census exploitation of the annual summary declaration of the Value Added Tax presented in the declaration form 390, and of the periodic declarations-settlements of the tax of the declarants exempt from the presentation of the annual summary, as well as of those obliged to the SII, from which a virtual annual summary is prepared with the same format as the form 390 for these declarants. This census information is intended to provide data on tax filers, with a list of items in terms of Form 390 and their content.

This publication updates the information already available in paper format in previous years, making it more manageable and operational.