Abstract

Statistical offices are increasingly relying on the use of administrative data in the production of official statistics. In many cases, data generated in other areas of the state administration enables faster data procession and dissemination, the model is cost-effective, burdens of data providers are reduced, but, however, we note that excessive exposure to administrative data can also be a risk for statistical offices.
An advanced work is underway in the Hungarian Central Statistical Office to use VAT data for official statistics in the short-term performance statistics of the services sector. The statistics is nowadays based on a quarterly survey of approx. 11,000 data providers; we currently use the VAT data as an auxiliary to generate the monthly performance data. According to the analysis, there is a high degree of consistency between the sales revenue data of market-based services (NACE G-N sections) and the VAT data. Maintaining a narrower but representative data collection, current outputs might be produced even by a significantly reduced number of data providers.
In our study we present the difficulties identified, specific characteristics of the transition (management of VAT groups, activities subject to reverse taxation, effects of changes in the VAT Act, etc.) and highlighting the potential using VAT data for economic statistical purposes. Since the VAT system is harmonized at the EU level, the presentation might provide useful lessons for the Member States of the European Union, but it can also be applied in other countries that levy sales tax, adapted to local specificities.