The main lines of total tax revenues

These tables show total cash-based tax revenues, as these concepts are included in the general statement of the federal budget. These are all tax revenues collected by the FPS Finance, including revenue that is subsequently transferred to other public authorities or institutions, with the exception of local authorities. As indicated, these tables follow Belgian budgetary practices that deviate from the ESA-2010 classification included in the National Accounts and the “Detailed Inventories of Taxes” (European Commission). These data are provided monthly by the competent administrations to the General Administration Expertise and Strategic Support which ensures their centralisation. Each month, a series is added with the revenue situation of the last known month, on the one hand, and the cumulative revenue of the current year, on the other. Revenue is divided according to the type of tax: direct, indirect and capital taxes. Total tax revenue is shown before and after correction for revenue collected but not yet allocated (non-disaggregated revenue). Note: — In the category ‘withholding tax’, only the withholding tax on dividends, interest and other is included and not the withholding tax received through the roles — Pure ‘VAT’ constitutes the difference between gross (pure) VAT receipts collected and VAT refunds. Gross (pure) VAT revenue consists of VAT receipts collected by the Information Processing Centre (ITC), the Regional Information Processing Centre (CTRI), the General Administration of Customs and Excise (AGD & A) and the General Administration of Heritage Documentation (AGDP), plus VAT revenue for Belgium through One Stop Shop (OSS) and regularisations. VAT refunds are made by the ITC, the offices (including the Central Office for foreign taxable persons) and the AGD & A. — (*)= provisional figures — (**)= From 2021 onwards, the ‘long-term savings tax’ is mentioned separately in the table.