Information 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 considered to be paid in cash, regardless of whether they are issued to final consumers or business entities. Under the ZDavPR, accounts paid in cash are accounts paid in banknotes and coins, accounts paid with payment or credit cards, cheques and other similar means of payment, which are not direct payments to accounts opened with payment service providers. In addition to cash accounts, the data also contain, in a certain part, data on non-cash accounts (accounts paid directly into transaction accounts with payment service providers). While the certification of non-cash invoices is not mandatory, some taxable persons also send these invoices for certification in order to simplify the process of tax certification of invoices. The details of the invoices sent for validation do not include the payment method and therefore the share of non-cash invoices cannot be determined. The file contains daily data on the number and amount of all tax certified invoices, namely data on VAT invoices and invoices on which VAT is not charged. The printout shall contain the following fields: - DATE: Invoicing date - ST_DESISTANCES: SKD activity code - NUMBER: 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, on the date of data production, there are fewer than 5 obliged entities, in an individual category code, the data are grouped into the category of obliged entities that do not have a registered activity (for these obliged entities, there is no activity data in the printout). Data are published every Wednesday for the previous week (Monday to Sunday)