IndexVAT characteristics, tax rates, Flat Rate Scheme for small businesses (§ 23 UStG)
| Name | genInfo.company.id.VATchar.TaxRate.AverageTax |
|---|---|
| Namespace | http://www.xbrl.de/taxonomies/de-gcd-2021-04-14 |
| Prefix | de-gcd |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | de-gcd:genInfo.company.id.VATchar.TaxRate.head |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| USt-Merkmale, Steuersätze, Besteuerung nach allgemeinen Durchschnittssätzen (§ 23 UStG) | de | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Besteuerung nach allgemeinen Durchschnittssätzen (§ 23 UStG) | de | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
| VAT characteristics, tax rates, Flat Rate Scheme for small businesses (§ 23 UStG) | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Flat Rate Scheme for small businesses (§ 23 UStG) | en | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | UStG | http://www.xbrl.org/2003/role/reference |
| Paragraph | 23 | http://www.xbrl.org/2003/role/reference |
| notPermittedFor | Einreichung an Finanzverwaltung | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormEU | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormKSt | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormPG | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | de-gcd:genInfo.company.id.VATchar.TaxRate | parent-child | http://www.xbrl.de/taxonomies/de-gcd/role/gcd |