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Definition: Value Added Tax (VAT) data
Category: Business statistics
Administrative data deriving from the declarations submitted by the enterprises to the relevant Tax authority, in order to pay the Value Added Tax (VAT). http://www.cros-portal.eu/sites/default/files//SGA%202011_Deliverable_1.1.pdf
Source:
European Statistical System (ESS), "Admin Data Glossary. Definitions adopted for certain terms related to the use of administrative data for producing business statistics", ESSnet Admin Data (Overview of MSs’ Existing Practices in the Uses of Administrative Data for Business Statistics), Deliverable 1.1, 2013
European Statistical System (ESS), "Admin Data Glossary. Definitions adopted for certain terms related to the use of administrative data for producing business statistics", ESSnet Admin Data (Overview of MSs’ Existing Practices in the Uses of Administrative Data for Business Statistics), Deliverable 1.1, 2013
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