The dataset is prepared from the data of the declarations of taxpayers having their registered office or tax domicile in the Campania region or the taxpayers who have declared to have carried out productive activities (IRAP) in the region itself; in particular, the main data on taxable transactions on supplies and purchases and imports are reported
They are shown, distinctly by type of subject:
• Business volume: square VE row 50 column 1;
Tax on taxable transactions: square VE row 26 column 2;
• Total purchases and imports: picture VF row 23 column 1;
• Tax on purchases and imports: panel VF row 25 column 2;
• VAT due to: picture VL row 1 column 1;
Deductible VAT: picture VL row 2 column 1;
• Tax due: picture VL row 3 column 1;
• Tax on credit: picture VL row 4 column 1 (reported with the negative sign).
For each amount, both frequency and amount are given: the frequency indicates the number of subjects that have the corresponding amount other than zero. The processing is based on data from the MEF.
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