Subjects of the annual turnover tax statistics are sales of deliveries and other services rendered in return for payment by entrepreneurs within the national territory; the statistics also relate to own consumption and the import of goods as well as the tax due on them. They based on the fiscal administration’s assessment data and complete the picture of the more up-to-date advance turnover tax return statistics.
Turnover tax statistics give an overview of the structure and dynamics of economic activity and turnover tax revenues in Austria, inter alia with the number of companies assessed, their taxable and non-taxable turnover, deductible input tax and the balance of tax payable/credit. Presentation of the results is differentiated by legal forms, economic sectors and brackets of taxable turnover. The assessment base is the remuneration, whereby certain sales are not subject to turnover tax and a distinction is made between genuinely and non-genuinely exempt sales.