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Public finance & taxes

Turnover tax statistics (assessments)

Enterprises liable to pay turnover tax

List of tax variables
Survey variable2012

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.

Number
Taxpayers, total6,339,242
Including
Taxpayers with negative deliveries and other performances7,420
EUR 1,000
Deliveries and other performances total 15,926,162,878
Including
Negative deliveries and other performances- 1,259,721
Taxable deliveries and other performances 24,363,423,021
Of which
At full tax rate 33,766,074,013
At reduced tax rate 4591,783,331
At other tax rates- 1,402,165
Of agricultural and forestry holdings 5 6,967,842
Tax-free deliveries and other performances1,407,756,356
Of which
With input tax deduction1,130,468,049
Without input tax deduction277,288,307
Intra-Community acquisitions, total530,332,715
Of which
Taxable intra-Community acquisitions524,902,829
Including
At full tax rate 3475,234,769
At reduced tax rate 449,696,499
Tax-free intra-Community acquisitions5,429,887
Intra-Community triangular transactions2,294,290
Turnover tax before deduction of input tax amounts950,570,012
Including
On deliveries and other performances 756,868,854
On intra-Community acquisitions93,768,436
Deductible input tax including input tax correction amounts808,387,839
Remaining turnover tax/surplus142,181,458
Integrated groups of companies
Number
Taxpayers34,245
EUR 1,000
Deliveries and other performances1,961,344,255
Intra-Community acquisitions197,225,670
Remaining turnover tax/surplus20,947,555

© Statistisches Bundesamt (Destatis), 2017

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