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Public finance & taxes

Turnover tax statistics (assessments)

Enterprises liable to pay turnover tax

List of tax variables
Survey variable2013

1 Turnover of the enterprises. Excluding turnover tax.

Including turnover of the supplier, for which the recipient owes turnover tax pursuant to Section 13b (2) of the Turnover Tax Act.

2 Including goods or services supplied free of charge.

3 The full tax rate for 2006 was 16%; since 2007 it has been 19%.

4 The reduced tax rate is 7%.

5 Turnover as specified in Section 24 of the Turnover Tax Act.

Taxpayers, total6,435,280
Taxpayers with negative deliveries and other performances8,442
EUR 1,000
Deliveries and other performances total 15,969,349,667
Negative deliveries and other performances– 881,150
Taxable deliveries and other performances 24,342,545,671
Of which
At full tax rate 33,723,573,524
At reduced tax rate 4611,380,908
At other tax rates– 346,627
Of agricultural and forestry holdings 5 7,937,866
Tax-free deliveries and other performances1,428,370,578
Of which
With input tax deduction1,141,782,815
Without input tax deduction286,587,763
Intra-Community acquisitions, total528,356,149
Of which
Taxable intra-Community acquisitions523,244,070
At full tax rate 3471,079,570
At reduced tax rate 452,131,363
Tax-free intra-Community acquisitions5,112,078
Intra-Community triangular transactions2,569,226
Turnover tax before deduction of input tax amounts950,599,018
On deliveries and other performances 750,293,059
On intra-Community acquisitions93,159,496
Deductible input tax including input tax correction amounts800,575,957
Remaining turnover tax/surplus150,022,262
Integrated groups of companies
EUR 1,000
Deliveries and other performances1,938,654,498
Intra-Community acquisitions194,548,634
Remaining turnover tax/surplus26,372,225

© Statistisches Bundesamt (Destatis), 2018

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