Annual evolution of companies subject to VAT

Purpose and brief description Number of taxable persons, removals and active VAT taxable persons since 2008, based on the DBRIS business register, per year, municipality or district (if variable employment is present), economic activity (NACE-BEL), employment class (2008 et seq.) and legal form. Population of VAT taxable persons Frequency Annually. Timing publication Results available 9 months after the reference period Definitions Legal form VAT: Legal form as defined according to the requirements of VAT (at all points in accordance with the nomenclature table LU_COM. TU_COM_LGL_PSN_VAT) Economic activity (NACE-BEL); Official nomenclature with an ‘X’ at the end of the number as the information is only 4 positions. Class of labour NIS: Class of labour NIS as defined in the official NIS nomenclature table Active taxable persons: The active VAT taxable persons on 31/12 are obtained through the method used to calculate this population in the monthly cube of the VAT taxable persons. For this purpose, the establishment dates are taken as they are recalculated for monthly statistics: in some cases, the validity date is replaced by a transaction date in the monthly statistics. This method is reinstated at the annual level in order to remain coherent with the number of active persons at the end of the year: these numbers must be equal in the monthly and annual statistics. Establishment of taxable persons for VAT: The incorporations (of VAT taxable persons) group the entities which have the status of taxable persons for VAT on 31 December of the year observed, but not on 31 December of the previous year. It may or may not be about new taxable persons. You can use the links below to define your search for the population of creations or deletions of VAT registers for one or more years. While the monthly figures exhaustively reflect the events in the life of a taxable person (first registration, deletion, re-registration, emigration or immigration), the figures delivered annually for the years 2008 et seq. are based on annual photographs taken on 31 December of each year. It follows that, for a given year, the number of “establishments” or “deletes” in annual statistics will necessarily be lower than the sum of the creations and deletions counted in the monthly statistics. Only the number of active persons on 31 December of each year corresponds between these two statistics: the status of the taxable person on 31/12 is compared: the incorporations group the entities with that characteristic on 31 December of the year observed, and which did not have that characteristic on 31 December of the previous year. Deletions of taxable persons for VAT: The deletions group the entities that are not liable for VAT on 31 December of the year observed, which did have that status on 31 December of the previous year. Note for end users Metadata Annual evolution of the VAT-tax companies.pdf