1. Distribution of VAT-data in the Netherlands
Pieter Vlag, Arnout van Delden
(Dept. Methodology + Quality, Statistics Netherlands)

2. VAT: use in the Netherlands
- annual business statistics
(VAT) turnover
- short-term statistics (quarter, month uncertain)
- National accounts
(VAT) payments
- International trade
(VAT) turnover - additional information

3. VAT: outline of presentations
morning session:
general characteristics + distribution
afternoon session:
estimates for national accounts

4. VAT: some characteristics
Declaration on monthly, quarterly and yearly base
Declaration within 30 days after declaration period
Distribution patterns
Foreign companies with only transit trade

5. 2008: VAT declarations

6. 2008 versus 2009
2008 Q1
2009 Q1

7. VAT - Legislation until 2009: from 2009:
year if VAT-dues < € 1883,= year
quarter if VAT-dues <= € 7000,= quarter
month if VAT-dues > € 7000,= quarter + “special cases”
from 2009:
year if VAT-dues < € 1883,= year
quarter if VAT-dues <= € 15000,= quarter
month if VAT-dues > € 15000,= quarter + “special cases”
from 2009 – Q3 (discussions about implementation)
quarter if VAT-dues
month if VAT-dues voluntary ; “special cases” ?

8. Current use of VAT Only for benchmarking quarterly GDP growth rates
For STS-production
-> developing system for quarterly estimates
Monthly estimates
-> to be discussed

9. Why benchmarking with VAT
STS – current situation (survey):
I = Ot/O’t-1*(Ot-1/O’t-2)* **(Ot-11/O’t-12)
growth rate t; t-12: It/It-12 = (Ot/Ot-12)*Bias
SBS – current situation (survey):
growth rate t; t-12: Ot/Ot-12
STS – SBS turnover (VAT)

10. Benchmarking: methodology
VAT t-12
VAT t
data
data + est. MM MQ QM QQ Mx Qx xM xQ

11. Benchmarking: methodology
Fiscal units
Actual populatiions

12. VAT

13. Results I

14. Results II

15. Quality
Growth rates (2009-I)

16. Improvements Matching fiscal units with NACE-code
Working level / outliers
Changes in structure and activities
Foreign enterprises
Estimation new and disappearing enterprises

17. Discussion Filtering methods VAT legislation NACE code
Large enterprises