|EUR mil.||Per capita||Per working person||Annual change|
|Value Added Tax||4 221,3||779||1 784||-8,7%|
|Excise Taxes||1 761,2||325||744||-2,7%|
|mineral oils||1 046,5||193||442||-11,7%|
|Green Taxes on Fuels||19,4||4||8||68,3%|
|Total Indirect Taxes||5 982,5||1 104||2 529||-7,0%|
Indirect taxes do not apply directly to taxpayers – consumers of goods and services, they are paid indirectly. They are diverted by sellers and service providers. The citizens the highest amount of taxes on the value added tax. Taxes on tobacco and tobacco products have increased by 50% in 4 years. Green taxes are paid for the consumed coal, gas and electricity since 2008, whole households are exempt from tax payments. Accrual basis reporting is based on time resolutuion, it captures transaction when they occur, not at the time of payment.