Pharmacies obliged to pay value added tax
In terms of the value added tax statistics of the Federal Statistical Office:
Subjects to value added tax are companies in the sense of § 2 Abs. 1 UStG (Value Added Tax Act). According to this, an entrepreneur is some one who practises a commercial or professional activity. In the value added tax statistics data are collected from pharmacies obliged to pay taxes, which have submitted advanced notifications for value added tax in the reporting year, with a taxable turnover of at least 10,226 € from 1980 to 1988, from 1990 to 1994 of at least 12,782 €, from 1996 to 2001 of at least 16,617 €, 2002 of at least 16,620 € and since 2003 of at least 17,500 €.
Selected information about Pharmacies obliged to pay value added tax:
- Pharmacies, subject to sales tax and turnover, e.g. by size of turnover (1980-1999)
- Pharmacies, subject to sales tax and turnover, e.g. by size of turnover (starting from 2000)
- Pharmacies, subject to sales tax, e.g. by region
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