Periodic VAT return: detailed grids

This table presents the grids of the periodic VAT return as submitted by VAT taxable persons. The series of figures is supplemented by costs and turnover based on data from the periodic VAT return. All figures are given on an annual basis and in thousands of euros. This table does not take into account whether or not the taxable person has paid the VAT due or claimed a refund. These data also do not necessarily take into account corrections made after a VAT control. It should be stressed that, inherent in the concept of VAT, these data do not include adjustments for intermediate supplies between businesses. In view of the data resulting from the periodic VAT returns submitted, no account is taken of persons or undertakings whose activity does not fall within the scope of VAT or is exempt from VAT (e.g. persons not subject to VAT or undertakings exempt from VAT). These data are still subject to possible changes. This certainly applies to last year's data. Legend: * Sales of tobacco products, salvage products, periodical publications, newspapers... and, since 2010, transactions exempted and not entitled to deduct input taxes. ** Includes in particular works on immovable property, transactions treated as such and other transactions for which tax is payable by the declarant's counterparty, where that counterparty is itself a taxable person required to submit periodic VAT returns. *** Insufficient taxation, refundable taxes, revisions of deductions and other adjustments.本表格展示了增值税纳税人（VAT taxable persons）提交的定期增值税申报表（periodic VAT return）相关网格数据。该数值序列辅以源自定期增值税申报表的成本与营业额数据。所有数据均按年度口径统计，单位为千欧元。本表格未考量纳税人是否已足额缴清应缴增值税（VAT due）或申请过退税，亦未必然涵盖增值税稽查（VAT control）后作出的更正调整。需特别强调的是，基于增值税的固有属性，本数据未包含企业间中间供应的调整项。鉴于本数据取自提交的定期增值税申报表，故未纳入活动范围不属于增值税征管范畴或免征增值税的主体（如非增值税纳税人或免征增值税的经营主体）。本数据仍存在后续调整的可能，去年的统计数据尤其如此。备注：* 烟草制品、回收产品、期刊、报纸等的销售额，以及2010年起的免税且不得抵扣进项税额（input taxes）的交易。** 尤其涵盖不动产工程、视同不动产工程的交易，以及由申报方交易对手缴纳税款的其他交易（且该交易对手本身为需提交定期增值税申报表的增值税纳税人）。*** 计税不足、可退税项、抵扣额修订及其他调整项。