Data on tax-certified invoices

Data from invoices that are included in the process of validating invoices for tax purposes in cash operations in accordance with the Tax Validation of Invoices Act – ZDavPR. These are invoices which, according to the ZDavPR, are deemed to be paid in cash, regardless of whether they are issued to final consumers or to business entities. According to the ZDavPR, accounts paid in cash are accounts paid with banknotes and coins, invoices paid by means of payment or credit cards, cheques and other similar payment methods other than direct payments to accounts opened with payment service providers. In addition to data on cash accounts, data on non-cash accounts (accounts paid directly to transaction accounts with payment service providers) are also included in the data. While it is not mandatory to validate non-cash invoices, some taxpayers also send these invoices for certification in order to facilitate the implementation of the tax certification procedure. The invoice data sent for validation does not contain information on the method of payment and therefore the proportion of non-cash accounts cannot be determined. The file contains daily data on the number and amount of all tax-certified invoices, namely VAT invoices and invoices on which VAT is not charged. The printout shall contain the following fields: — DATE: date of issue of invoices — ST_ACTIVITIES: activity SKD code — STEVIA: number of invoices issued — AMOUNT: amount of invoices issued The data are at the level of the fifth (last) level according to the Standard Classification of Activities (SKD) for all areas. Where there are fewer than 5 taxpayers on the date of data production, in each category code, the data are grouped into the category of taxable persons who do not have a registered activity (for these taxpayers there is no activity data in the printout). Data are published every Wednesday for the previous week (Monday to Sunday)根据《发票税务验证法案（Tax Validation of Invoices Act，缩写ZDavPR）》，本数据集涵盖现金交易场景下用于税务发票验证流程的发票数据。依据该法案，此类发票被认定为现金支付发票，无论开具对象为终端消费者还是商业主体。根据ZDavPR的规定，现金支付账户指通过纸币、硬币、支付卡或信用卡、支票及其他类似支付方式完成的账户结算，不包括直接向支付服务提供商开立账户进行的转账支付。 除现金账户相关数据外，数据集同时包含非现金账户数据（即直接向支付服务提供商交易账户完成支付的账户）。尽管非现金发票并非强制要求进行税务验证，但部分纳税人为简化税务验证流程，也会提交此类发票以供认证。用于验证的发票数据未包含支付方式信息，因此无法确定非现金账户的占比。 该文件包含所有经税务认证发票的每日统计数据，即增值税（Value Added Tax，VAT）发票与不征收增值税的发票。该数据集包含以下字段： — DATE：发票开具日期 — ST_ACTIVITIES：经营活动SKD代码 — STEVIA：已开具发票数量 — AMOUNT：已开具发票总金额 数据按照全领域活动标准分类（Standard Classification of Activities，缩写SKD）划分至第五级（末级）层级。若在数据生成当日，某类别代码下的纳税人数量少于5家，则将该类别数据合并至“无注册经营活动的纳税主体”类别（此类纳税主体的统计报表中不包含经营活动数据）。 本数据集于每周三发布，覆盖上周（周一至周日）的统计周期。