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Document 02019R2152-20220101
Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (Text with EEA relevance)Text with EEA relevance
Consolidated text: Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (Text with EEA relevance)Text with EEA relevance
Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (Text with EEA relevance)Text with EEA relevance
02019R2152 — EN — 01.01.2022 — 001.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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REGULATION (EU) 2019/2152 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (OJ L 327 17.12.2019, p. 1) |
Amended by:
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COMMISSION DELEGATED REGULATION (EU) 2021/1704 of 14 July 2021 |
L 339 |
33 |
24.9.2021 |
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REGULATION (EU) 2019/2152 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 27 November 2019
on European business statistics, repealing 10 legal acts in the field of business statistics
(Text with EEA relevance)
CHAPTER I
General provisions
Article 1
Subject-matter
This Regulation establishes a common legal framework for:
the development, production and dissemination of European business statistics as referred to in Article 2(1);
the European framework for statistical business registers.
Article 2
Scope
European business statistics shall cover:
the structure, economic activities and performance of the statistical units, their R&D and innovation activities, their information and communication technologies (ICT) usage and e-commerce, as well as global value chains. For the purpose of this Regulation, European business statistics shall also cover R&D statistics in the higher education, government and private non-profit sectors;
the production of manufactured goods and services and the international trade in goods and services.
The national statistical business registers referred to in paragraph 2 shall comprise:
all enterprises carrying out economic activities contributing to the gross domestic product (GDP), and their local units;
the legal units of which those enterprises consist;
for those enterprises which due to their size have a significant influence and whose kind-of-activity units (KAUs) have a significant influence on the aggregated (national) data either:
the KAU and size of each KAU of which those enterprises consist; or
the NACE code of the secondary activities of those enterprises as laid down in Regulation (EC) No 1893/2006 of the European Parliament and of the Council ( 1 ) and the size of each of those secondary activities;
enterprise groups to which those enterprises belong.
The EuroGroups Register shall comprise the following units defined in Council Regulation (EEC) No 696/93 ( 2 ):
all enterprises carrying out economic activities contributing to the GDP which form part of a multinational enterprise group;
the legal units of which those enterprises consist;
multinational enterprise groups to which those enterprises belong.
For the purposes of the European framework for statistical business registers, the following shall be considered to be an economic activity:
any activity comprising the offer of goods and services on a given market;
non-market services contributing to the GDP;
direct and indirect holdings of active legal units.
Holding assets and/or liabilities may also be considered to be an economic activity.
Article 3
Definitions
For the purposes of this Regulation, the following definitions apply:
'statistical unit' means statistical units within the meaning of Regulation (EEC) No 696/93;
'reporting unit' means the unit that supplies the data;
'domain' means one or several data sets that cover particular topics;
'topic' means the content of the information to be compiled, each topic covering one or more detailed topics;
'detailed topic' means the detailed content of the information to be compiled related to a topic, each detailed topic covering one or more variables;
'variable' means a characteristic of a unit that may assume more than one of a set of values;
'market activity' means market activity within the meaning of point 1.37 of Chapter 1 of Annex A to Regulation (EU) No 549/2013;
'non-market activity' means non-market activity within the meaning of point 1.34 of Chapter 1 of Annex A to Regulation (EU) No 549/2013;
'market producers' means market producers as defined in point 3.24 of Chapter 3 of Annex A to Regulation (EU) No 549/2013;
'non-market producers' means non-market producers as defined in point 3.26 of Chapter 3 of Annex A to Regulation (EU) No 549/2013;
'national statistical authorities' or 'NSAs' means the national statistical institutes and other national authorities responsible for the development, production and dissemination of European statistics designated by each Member State in accordance with Article 5(1) of Regulation (EC) No 223/2009;
'authoritative source' means the sole provider of data records containing national statistical business register and EuroGroups register data in accordance with quality standards referred to in Article 17;
'microdata' means individual observations or measurements of characteristics of identifiable reporting units or statistical units;
'use for statistical purposes' means use for statistical purposes as defined in point (8) of Article 3 of Regulation (EC) No 223/2009;
'confidential data' means confidential data as defined in point (7) of Article 3 of Regulation (EC) No 223/2009;
'tax authorities' means the national authorities in the Member State responsible for applying Council Directive 2006/112/EC ( 3 );
'customs authorities' means customs authorities as defined in point (1) of Article 5 of Regulation (EU) No 952/2013;
'multinational enterprise group' means an enterprise group within the meaning of Section III C. of the Annex to Regulation (EEC) No 696/93, with at least two enterprises or legal units each of which is located in a different country.
For the purposes of Articles 11 to 15, the following definitions apply:
'Member State of export' means the Member State from the statistical territory of which goods are exported to their destination in a Member State of import;
'Member State of import' means the Member State into the statistical territory of which goods are imported from a Member State of export;
'goods' means movable property, including electrical energy and natural gas.
CHAPTER II
Data sources
Article 4
Data sources and methods
Member States shall produce the statistics referred to in Articles 6 and 7 as well as set up their national statistical business registers in accordance with Article 9, using any relevant data sources while avoiding excessive burden on respondents and taking due account of the cost effectiveness of the NSAs.
For the production of the statistics and the national statistical business registers required under this Regulation, and provided that the results comply with the quality criteria referred to in Article 17, NSAs may use the following data sources, including a combination thereof:
surveys;
administrative records, including information from tax and customs authorities such as annual financial statements;
exchanged microdata;
any other relevant sources, methods or innovative approaches insofar as they allow for the production of data that are comparable and compliant with the applicable specific quality requirements.
For surveys, as referred to in point (a) of the second paragraph, reporting units called upon by the Member States shall provide timely, accurate and complete information needed for the production of the statistics and the national statistical business registers required under this Regulation.
The methods and approaches referred to in point (d) of the second paragraph shall be scientifically based and well documented.
Article 5
Access to administrative records and provision of information
The Commission is empowered to adopt delegated acts in accordance with Article 22 in order to:
amend Annex V by defining the types of statistical information to be provided by the tax authorities; and
supplement this Regulation by further specifying the details for the statistical information to be provided by the tax authorities in accordance with Annex V.
The Commission is empowered to adopt delegated acts in accordance with Article 22 in order to:
amend Annex VI by defining the types of statistical information to be provided by the customs authorities; and
supplement this Regulation by further specifying the details for the statistical information to be provided by the customs authorities in accordance with Annex VI.
For other trade flows that involve the customs authorities of more than one Member State, the NSAs shall exchange the corresponding microdata related to the exports or imports of goods to improve the quality of the statistics concerned.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
CHAPTER III
Business statistics
Article 6
Data requirements
The European business statistics shall cover the following domains:
short-term business statistics;
country-level business statistics;
regional business statistics;
statistics on international activities.
The domains shall include one or more of the following topics as further detailed in Annex I:
business population;
global value chains;
ICT usage and e-commerce;
innovation;
international trade in goods;
international trade in services;
investments;
labour inputs;
outputs and performance;
prices;
purchases;
real estate;
R&D inputs.
When exercising its power to adopt delegated acts pursuant to paragraph 4, the Commission shall ensure that the following conditions are fulfilled:
the delegated acts aim to achieve cost and burden neutrality or reduction and do not, in any case, impose a significant additional cost or burden on the Member States or on the respondents;
a maximum of one detailed topic for the domain short-term business statistics, three detailed topics for the domain country-level business statistics, two detailed topics for the domain regional business statistics and two detailed topics for the domain statistics on international activities listed in Annex I are replaced by another detailed topic and a maximum of one detailed topic in total for all domains is added over a period of five consecutive years;
the delegated acts are adopted at least 18 months before the end of the reference period of the data, except for the topics of innovation and ICT usage and e‐commerce for which the delegated acts shall be adopted at least six and fifteen months respectively before the end of the reference period of the data;
any new detailed topic is assessed in respect of its feasibility by means of pilot studies carried out by the Member States in accordance with Article 20.
Point (b) of paragraph 5 shall not apply to:
the detailed topics within the topics of innovation, ICT usage and e-commerce and global value chains;
amendments that result from the changes to accounting frameworks of national and regional accounts in accordance with Regulation (EU) No 549/2013 and of balance of payments statistics in accordance with Regulation (EC) No 184/2005 of the European Parliament and of the Council ( 4 ).
Article 7
Technical specifications of data requirements
For the detailed topics listed in Annex I, Member States shall compile data relevant to each detailed topic. The Commission may adopt implementing acts further specifying the following elements of the data to be transmitted under this Regulation, their technical definitions and simplifications:
variables;
measurement unit;
statistical population (including the requirements in terms of market/non-market activities or producers);
classifications (including the product, countries and territories as well as nature of transaction lists) and breakdowns;
transmission of individual records of data on a voluntary basis;
use of approximations and quality requirements;
data transmission deadline;
first reference period;
weighting and change of base year for the domain short-term business statistics;
further specifications, including the reference period, related to the topic of international trade in goods.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
When adopting implementing acts in accordance with point (a) of paragraph 1, except for the topics listed in points (b), (c) and (d) of Article 6(2), the Commission shall ensure that the number of variables in each domain listed in Article 6(1) does not exceed:
22 variables for the domain short-term business statistics;
93 variables for the domain country-level business statistics;
31 variables for the domain regional business statistics; and
26 variables for the domain statistics on international activities.
When adopting implementing acts in accordance with point (a) of paragraph 1, for the topics listed in points (b), (c) and (d) of Article 6 (2), the Commission shall ensure that the number of variables in each topic does not exceed:
20 variables for the topic of global value chains;
73 variables for the topic of ICT usage and e-commerce; and
57 variables for the topic of innovation.
The first subparagraph of this paragraph shall not apply to changes resulting from modifications in classifications and nomenclatures or changes to accounting frameworks of national and regional accounts in accordance with Regulation (EU) No 549/2013 and of balance of payments statistics in accordance with Regulation (EC) No 184/2005.
CHAPTER IV
Business registers
Article 8
European framework for statistical business registers
National statistical business registers shall be the authoritative source for national statistical business register populations. The EuroGroups Register shall be the authoritative source for the ESS as a register population for business statistics requiring the coordination of cross-border information related to multinational enterprise groups.
Article 9
Requirements for the European framework for statistical business registers
The statistical and legal units covered in the European framework for statistical business registers in accordance with Article 8 shall be characterised by the elements set out in both of the following points, which are further specified in Annex III:
the register detailed topics and unique identifier;
the time reference and periodicity.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Article 10
Exchange of and access to confidential data for the purpose of the European framework for statistical business registers
For that purpose, the exchange of confidential data on multinational enterprise groups and on the units belonging to those groups, comprising the variables listed in Annex IV, shall take place, exclusively for statistical purposes, between the NSAs of different Member States, where the exchange is to ensure the quality of the multinational enterprise groups information in the Union. Such exchanges may also take place with the purpose of reducing response burden.
Where such exchange of confidential data is carried out to ensure the quality of the multinational enterprise groups information in the Union and the exchange is explicitly authorised by the competent NSA which provides the data, national central banks may be party to the exchange of confidential data, exclusively for statistical purposes.
For that purpose, NSAs shall transmit data on multinational enterprise groups and on the units belonging to those groups, comprising the variables listed in Annex IV, to the Commission (Eurostat), to provide information, exclusively for statistical purposes, on multinational enterprise groups in the Union.
In order to ensure a consistent record of data and to use them exclusively for statistical purposes, the Commission (Eurostat) shall transmit to the competent NSAs of each Member State data on multinational enterprise groups, including the units belonging to those groups, comprising the variables listed in Annex IV, where at least one legal unit of the group is located in the territory of that Member State.
In order to ensure efficiency and high quality in the production of the EuroGroups Register, exclusively for statistical purposes, the Commission (Eurostat) shall transmit to the NSAs data on all multinational enterprise groups recorded in the EuroGroups Register, including the units belonging to those groups, comprising the variables listed in Annex IV.
For that purpose, NSAs shall transmit data on incorporated legal units, limited to the identification and demographic variables and the stratification parameters listed in Annex IV, to the Commission (Eurostat), exclusively for the purpose of unique identification of legal units in the Union.
In order to ensure efficiency and high quality in the production of the EuroGroups Register, the Commission (Eurostat) shall transmit to the NSAs of each Member State data on legal units, limited to the identification and demographic variables and the stratification parameters listed in Annex IV, exclusively for the purpose of identification of legal units in the Union.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Transmission of confidential data between NSAs and the Commission (Eurostat) shall take place to the extent that such transmission is necessary exclusively for statistical purposes for the production of European statistics. Any further transmission must be explicitly authorised by the national authority that collected the data.
CHAPTER V
Exchange of confidential data for the purpose of intra-Union trade in goods statistics
Article 11
Exchange of confidential data
The technical specifications for data requirements as referred to in the Article 7(1) and (2) shall also apply to the exchange of confidential data in accordance with this Chapter.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Article 12
Statistical information to be exchanged
The statistical information referred to in Article 11(2) shall consist of:
microdata collected for the purpose of intra-Union trade in goods statistics;
data compiled on specific goods or movements; and
data compiled by using the particulars of customs declarations.
The Commission is empowered to adopt delegated acts in accordance with Article 22 in order to amend this Regulation by reducing the coverage rate for intra-Union exports of goods in light of technical and economic developments, while maintaining statistics which meet the quality standards in force.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Article 13
Statistical data elements
The microdata referred to in point (a) of Article 12(1) shall contain the following statistical data elements:
the individual identification number allocated to the partner operator in the Member State of import, in accordance with Article 214 of Directive 2006/112/EC;
the reference period;
the trade flow;
the commodity;
the partner Member State;
the country of origin;
the value of the goods;
the quantity of the goods;
the nature of the transaction.
The microdata referred to in point (a) of Article 12(1) may contain the mode of transport and the delivery terms, provided that Member State of export collects those statistical data elements.
The Commission may adopt implementing acts specifying the statistical data elements referred to in points (a) to (i) of the first subparagraph of this paragraph, and specifying the list of statistical data elements applicable for the specific goods or movements and the data compiled by using the particulars of customs declarations referred to in points (b) and (c) of Article 12(1).
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
In specific cases, Member States may collect a reduced set of statistical data elements as referred to in paragraph 1 or collect the information related to certain of those data elements at a less detailed level.
The Commission may adopt implementing acts specifying the arrangements of the simplification referred to in the first subparagraph and the maximum value of the intra‐Union exports benefitting from such simplification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Article 14
Protection of exchanged confidential data
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
Article 15
Access to exchanged confidential data for scientific purposes
Access to the exchanged confidential data may be granted to researchers carrying out statistical analyses for scientific purposes, in accordance with Article 23 of Regulation (EC) No 223/2009, subject to the approval of the competent NSA of the Member State of export which provided the data.
CHAPTER VI
Exchange of confidential data for the purpose of European business statistics and national accounts
Article 16
Exchange of confidential data - enabling clause
CHAPTER VII
Quality, transmission and dissemination
Article 17
Quality
For the purpose of paragraph 3, Member States shall transmit annually the following to the Commission (Eurostat):
quality and metadata reports for the data transmitted under this Regulation;
quality and metadata reports related to the national statistical business registers.
In the case of multiannual statistics, the periodicity of the quality and metadata reports referred to in point (a) of the first subparagraph shall be the same as for the statistics concerned.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2). They shall not impose a significant additional cost or burden on the Member States or on the respondents.
The content of the reporting shall be limited to the most important and essential aspects of quality.
Article 18
Data and metadata transmission
The Commission may adopt implementing acts establishing such standards as well as a procedure for the transmission of the data and metadata. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
The Commission (Eurostat) may adopt implementing acts specifying the format and the procedure for the transmission of the results of such statistical analyses.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 23(2).
The Commission (Eurostat) shall ensure that such implementing acts do not impose a significant additional cost or burden on the Member States or on the respondents.
Article 19
Confidentiality regarding the dissemination of statistics on international trade in goods
Only upon request of an importer or exporter of goods, the NSA shall decide whether to disseminate statistical results relating to the respective imports or exports without any amendment or, following a reasoned request by that importer or exporter, to amend the statistical results so as to make it impossible to identify that importer or exporter in order to comply with the principle of statistical confidentiality, in accordance with point (a) of Article 20(3) of Regulation (EC) No 223/2009.
CHAPTER VIII
Pilot studies and financing
Article 20
Pilot studies
The Commission shall, if appropriate and taking into account the evaluation of the results referred to in paragraph 2, accompany those reports by proposals for introducing new data requirements.
Article 21
Financing
For the implementation of this Regulation, the Union may provide financial support to the national statistical institutes and other national authorities referred to in the list established pursuant to Article 5(2) of Regulation (EC) No 223/2009, towards the cost of:
the development or implementation of data requirements and data processing in the field of business statistics;
the development of methodologies that aim to increase the quality or reduce the costs and administrative burden of collecting and producing business statistics and to improve the European framework for statistical business registers;
the development of methodologies that aim to reduce the administrative and financial burden of providing the required information by reporting units, in particular SMEs;
participation in the pilot studies referred to in Article 20;
the development or enhancement of processes, IT systems and similar support functions that aim to produce statistics of a higher quality or to reduce the administrative and financial burden.
CHAPTER IX
Final provisions
Article 22
Exercise of the delegation
Article 23
Committee
Article 24
Derogations
The relevant Member State shall submit a duly reasoned request for such a derogation to the Commission within three months of the date of the entry into force of the act concerned.
The impact by such derogations on comparability of Member States' data or on the calculation of the required timely and representative European aggregates shall be kept to a minimum. The burden on respondents shall be taken into account when granting the derogation.
The relevant Member State shall submit a request setting out the reasons and detailed grounds in support of such an extension to the Commission not later than six months before the end of the period of validity of the derogation granted pursuant to paragraph 1.
Article 25
Repeal
Article 26
Entry into force and application
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
TOPICS TO BE COVERED
Domain 1. Short-term business statistics
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Topics |
Detailed topics |
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Business population |
Business demographic events |
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Labour inputs |
Employment |
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Hours worked |
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Labour costs |
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Prices |
Import prices |
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Producer prices |
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Outputs and performance |
Production |
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Volume of sales |
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Net turnover |
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Real estate |
Real estate |
Domain 2. Country-level business statistics
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Topics |
Detailed topics |
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Business population |
Population of active enterprises |
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Business demographic events (births, deaths, survivals) |
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Foreign-controlled enterprises |
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Foreign-controlling enterprises and domestic affiliates |
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Population of enterprises engaged in international trade |
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Labour inputs |
Employment |
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Employment linked to business demographic events (births, deaths, survivals) |
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Employment in foreign-controlled enterprises |
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Employment in foreign-controlling enterprises and domestic affiliates |
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Hours worked |
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Labour costs |
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Labour costs in foreign-controlled enterprises |
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R&D inputs |
R&D expenditure |
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R&D employment |
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R&D expenditure in foreign-controlled enterprises |
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R&D employment in foreign-controlled enterprises |
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Publicly funded R&D |
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Purchases |
Purchases of goods and services |
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Change in stock of goods |
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Purchases of goods and services of foreign- controlled enterprises |
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Imports by enterprises |
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Outputs and performance |
Net turnover |
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Gross margin on goods for resale |
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Value of output |
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Value added |
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Gross operating surplus |
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Net turnover of foreign-controlled enterprises |
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Value of output of foreign-controlled enterprises |
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Value added of foreign-controlled enterprises |
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Net turnover of foreign-controlling enterprises and domestic affiliates |
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Industrial production |
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Exports by enterprises |
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Investments |
Gross investment |
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Gross investment by foreign-controlled enterprises |
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Innovation |
Innovation |
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ICT usage and e-commerce |
ICT usage and e-commerce |
Domain 3. Regional business statistics
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Topics |
Detailed topics |
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Business population |
Population by region |
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Business demographic events by region (births, deaths, survivals) |
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Labour inputs |
Employment by region |
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Employment linked to business demographic events by region (births, deaths, survivals) |
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Labour costs by region |
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R&D inputs |
R&D expenditure by region |
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R&D employment by region |
Domain 4. Statistics on international activities
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Topics |
Detailed topics |
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Business population |
Population of enterprises abroad controlled by resident institutional units of the reporting country |
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Labour input |
Employment in enterprises abroad controlled by resident institutional units of the reporting country |
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Labour costs in enterprises abroad controlled by resident institutional units of the reporting country |
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Investments |
Gross investment by enterprises abroad controlled by resident institutional units of the reporting country |
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Outputs and performance |
Net turnover of enterprises abroad controlled by resident institutional units of the reporting country |
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International trade in goods |
Intra-Union trade in goods |
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Extra-Union trade in goods |
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International trade in services |
Imports of services |
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Exports of services |
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Net services |
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Global value chains |
Global value chains |
ANNEX II
PERIODICITY, REFERENCE PERIOD AND STATISTICAL UNIT OF TOPICS
Domain 1. Short-term business statistics
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Topics |
Periodicity |
Reference period |
Statistical unit |
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Business population |
quarterly |
quarter |
legal unit |
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Labour inputs |
quarterly (monthly optional) |
quarter (month optional) |
KAU |
|
Prices |
monthly with the following exceptions – services producer prices and producer prices for new residential buildings: quarterly |
month with the following exceptions – services producer prices and producer prices for new residential buildings: quarter (month optional) |
KAU with the following exception – import prices: not applicable |
|
Outputs and performance |
monthly with the following exception – small countries for NACE Section F: quarterly (monthly optional) |
month with the following exception – small countries for NACE Section F: quarter (month optional) |
KAU |
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monthly; quarterly for small* countries for NACE Section F * As specified in implementing acts referred to in Article 7(1). |
|
|
|
Real estate |
quarterly (monthly optional) |
quarter (monthly optional) |
not applicable |
Domain 2. Country-level business statistics
|
Topics |
Periodicity |
Reference period |
Statistical unit |
|
Business population |
annually |
calendar year |
enterprise |
|
Labour inputs |
annually |
calendar year |
enterprise |
|
R&D inputs |
biennially with the following exceptions – sector of performance breakdown of intramural R&D expenditure, R&D personnel and number of researchers as well as for Government Budget Allocations for R&D (GBARD) and national public funding to transnationally coordinated R&D: annually |
calendar year |
enterprise for the business enterprise sector institutional unit for the other sectors |
|
Purchases |
annually with the following exception – payments to subcontractors: every three years |
calendar year |
enterprise |
|
Outputs and performance |
annually with the following exceptions – product and residence of client breakdown of net turnover for NACE 69.1, 69.2, 70.2, 71.1, 71.2 and 73.2: biennially – Net turnover from agriculture, forestry, fishing and industrial activities, Net turnover from industrial activities, Net turnover from industrial activities excluding construction, Net turnover from construction, Net turnover from service activities, Net turnover from trading activities of purchase and resale and from intermediary activities, Net turnover from building and Net turnover from civil engineering: every five years – income from subcontracting: every three years |
calendar year |
enterprise with the following exceptions – sold production, production under sub-contracted operations and actual production: KAU |
|
Investments |
annually with the following exception – investment in intangible assets: every three years |
calendar year |
enterprise |
|
Innovation |
biennially |
reference period is three-year period before the end of every even calendar year |
enterprise |
|
ICT usage and e- commerce |
annually |
calendar year of the adoption of the implementing act laying down the variables; calendar year following the year of adoption of the implementing act laying down the variables for the other variables |
enterprise |
Domain 3. Regional business statistics
|
Topics |
Periodicity |
Reference period |
Statistical unit |
|
Business population |
annually |
calendar year |
enterprise with the following exception – number of local units (optional for NACE Section K): local unit |
|
Labour inputs |
annually |
calendar year |
enterprise with the following exceptions – number of employees and self‐employed persons in local units, wages and salaries in local units: local unit |
|
R&D inputs |
biennially |
calendar year |
enterprise for business enterprise sector; institutional unit for the other sectors |
Domain 4. Statistics on international activities
|
Topics |
Periodicity |
Reference period |
Statistical unit |
|
Business population |
annually |
calendar year |
enterprise |
|
Labour inputs |
annually |
calendar year |
enterprise |
|
Investments |
annually |
calendar year |
enterprise |
|
Outputs and performance |
annually |
calendar year |
enterprise |
|
International trade in goods |
monthly with the following exception – biennially for combined product and invoicing currency breakdown for extra-Union imports and exports of goods |
to be specified in implementing acts pursuant to point (j) of Article 7(1) |
not applicable |
|
International trade in services |
annually with the following exception – first level service breakdowns: quarterly |
calendar year with the following exception – first level service breakdowns: quarter |
not applicable |
|
Global value chains |
every three years |
three calendar years; reference year t and the reference period t‐2 to t |
enterprise |
ANNEX III
ELEMENTS OF THE EUROPEAN FRAMEWORK FOR STATISTICAL BUSINESS REGISTERS
Part A: Register detailed topics and unique identifier
1. The units listed in the national statistical business registers and in the EuroGroups Register as referred to in Article 2 of this Regulation shall be characterised by an identity number and by register detailed topics specified in Part C.
2. The units listed in the national statistical business registers and in the EuroGroups Register shall be uniquely identified by an identity number to facilitate the infrastructure role of the European framework for statistical business registers. Those identity numbers will be provided by the NSAs. The identity numbers for legal units and multinational enterprise groups relevant for the EuroGroups Register will be provided by the Commission (Eurostat). For national purposes NSAs can maintain additional identity number in the national statistical business registers.
Part B: Time reference and periodicity
3. The national statistical business registers and the EuroGroups Register shall be updated by means of entries and removals at least annually.
4. The frequency of updating shall depend on the kind of unit, the variable considered, the size of the unit and the source generally used for the update.
5. Member States shall make annually a copy that reflects the state of the national statistical business registers at the end of the year and keep that copy for at least 30 years for the purpose of analysis. The Commission (Eurostat) shall make annually a copy that reflects the state of the EuroGroups Register at the end of the year and keep that copy for at least 30 years for the purpose of analysis.
Part C: Detailed topics for business registers
The national statistical business registers and the EuroGroups Register shall, for the respective units defined in Article 2 of this Regulation, contain the following detailed topics by unit.
|
UNITS |
DETAILED TOPICS |
|
1. LEGAL UNITS |
Identification |
|
Demographic events |
|
|
Stratification parameters |
|
|
Links with enterprise |
|
|
Links with other registers |
|
|
Link with enterprise group |
|
|
Control of units |
|
|
Ownership of units |
|
|
2. ENTERPRISE GROUP |
Identification |
|
Demographic events |
|
|
Stratification parameters and economic variables |
|
|
3. ENTERPRISE |
Identification |
|
Link to other units |
|
|
Demographic events |
|
|
Stratification parameters and economic variables |
|
|
4. LOCAL UNIT |
Identification |
|
Demographic events |
|
|
Stratification parameters and economic variables |
|
|
Links to other units and registers |
|
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5. KIND OF ACTIVITY UNIT if covered as statistical unit in accordance with point (c) of Article 2(3) |
Identification |
|
Demographic events |
|
|
Stratification parameters and economic variables |
|
|
Links to other units and registers |
ANNEX IV
DETAILED TOPICS AND VARIABLES FOR THE EXCHANGE OF CONFIDENTIAL DATA FOR THE PURPOSE OF THE EUROPEAN FRAMEWORK FOR STATISTICAL BUSINESS REGISTERS
Items marked 'conditional' are mandatory if available in the Member States and items marked 'optional' are recommended.
1. Data to be transmitted by the competent NSAs to the Commission (Eurostat) and allowed to be exchanged between the competent NSAs (Article 10(1) and (2))
|
Units |
Detailed topics |
Variables |
|
Legal unit |
Identification |
Identification variables |
|
|
Demographic events |
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons Date of which the legal unit ceased |
|
|
Stratification parameters |
Legal form Legal activity status Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013 (conditional) Flag for special purpose entities within the meaning of points 2.17 to 2.20 of Chapter 2 of Annex A to Regulation (EU) No 549/2013 (optional) |
|
|
Control of units |
Identification variables of the legal unit which is either controlled or controls |
|
|
Ownership of units |
Identification variables of unit which is either owned or owns Shares (%) of resident legal unit(s) owned by the legal unit (conditional) Shares (%) of resident legal unit(s), which own(s) the legal unit (conditional) Shares (%) of non-resident legal unit(s) owned by the legal unit (conditional) Shares (%) of non-resident legal unit(s), which own(s) the legal unit (conditional) Date of start-end of shares (conditional) |
|
Enterprise group |
Identification |
Identification variables |
|
|
Stratification parameters and economic variables |
Principal activity code of the enterprise group at NACE 2‐digit level Secondary activities of the enterprise group at NACE 2‐digit level (optional) Number of employees and self-employed persons (conditional) Net turnover (conditional) Total assets of the enterprise group (conditional) Countries where non-resident enterprises or local units are located (optional) |
|
Enterprise |
Identification |
Identification variables |
|
|
Link to other units |
Identity number(s) of the legal unit(s) of which the enterprise consists Identity number of the enterprise group to which the enterprise belongs |
|
|
Demographic events |
Date of commencement of activities Date of final cessation of activities |
|
|
Stratification parameters and economic variables |
Principal activity code of the enterprise at NACE 4-digit level Number of employees and self-employed persons Number of employees Net turnover Institutional sector and subsector within the meaning of Regulation (EU) No 549/2013 |
2. Data to be transmitted by the Commission (Eurostat) to the competent NSAs and allowed to be exchanged between the Commission (Eurostat) and the competent central banks in the case of authorisation (Article 10(2) and (4))
|
Units |
Detailed topics |
Variables |
|
Legal unit |
Identification |
Identification variables |
|
|
Demographic events |
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons Date of which the legal unit ceased |
|
|
Stratification parameters |
Legal form Legal activity status Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013 (conditional) Flag for special purpose entities within the meaning of points 2.17 to 2.20 of Chapter 2 of Annex A to Regulation (EU) No 549/2013 (optional) |
|
|
Links with enterprise |
Identification variables of the enterprise(s) to which the unit belongs Date of association to the enterprise(s) (conditional) Date of separation from the enterprise(s) (conditional) |
|
|
Links with other registers |
Links with other registers |
|
|
Link with enterprise group |
Identification variables of the enterprise group to which the unit belongs Date of association to the enterprise group Date of separation from the enterprise group |
|
|
Control of units |
Identification variables of the legal unit which is either controlled or controls |
|
|
Ownership of units |
Identification variables of unit which is either owned or owns Shares (%) of resident legal unit(s) owned by the legal unit (conditional) Shares (%) of resident legal unit(s), which own(s) the legal unit (conditional) Shares (%) of non-resident legal unit(s) owned by the legal unit (conditional) Shares (%) of non-resident legal unit(s), which own(s) the legal unit (conditional) Date of start-end of shares (conditional) |
|
Enterprise group |
Identification |
Identification variables |
|
|
Demographic events |
Date of commencement of the enterprise group Date of cessation of the enterprise group |
|
|
Stratification parameters and economic variables |
Principal activity code of the enterprise group at NACE 2-digit level Secondary activities of the enterprise group at NACE 2-digit level (optional) Number of employees and self-employed persons (conditional) Net turnover (conditional) Total assets of the enterprise group (conditional) Countries where non-resident enterprises or local units are located (optional) |
|
Enterprise |
Identification |
Identification variables |
|
|
Link to other units |
Identity number(s) of the legal unit(s) of which the enterprise consists Identity number of the multinational or national enterprise group, to which the enterprise belongs |
|
|
Demographic events |
Date of commencement of activities Date of final cessation of activities |
|
|
Stratification parameters and economic variables |
Principal activity code of the enterprise group at NACE 4-digit level Secondary activities of the enterprise group at NACE 4-digit level (conditional) Number of employees and self -employed persons Number of employees Number of employees in full-time equivalents (optional) Net turnover Institutional sector and subsector within the meaning of Regulation (EU) No 549/2013 |
3. Data exchanges on incorporated legal units for identification purposes (Article 10(3))
3.1. Data to be transmitted by the competent NSAs to the Commission (Eurostat) on resident incorporated legal units
|
Units |
Detailed topics |
Variables |
|
Legal unit |
Identification |
Identification variables |
|
|
Demographic events |
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons Date of which the legal unit ceased |
|
|
Stratification parameters |
Legal form Legal activity status Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013 (conditional) |
3.2. Data to be transmitted by the competent NSAs to the Commission (Eurostat) on foreign incorporated legal units
|
Units |
Detailed topics |
Variables |
|
Legal unit |
Identification |
Identification variables |
|
|
Demographic events |
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons Date of which the legal unit ceased |
|
|
Stratification parameters |
Legal form (optional) Legal activity status Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013 (conditional) |
3.3. Data to be transmitted by the Commission (Eurostat) to the competent NSAs on incorporated legal units
|
Units |
Detailed topics |
Variables |
|
Legal unit |
Identification |
Identification variables |
|
|
Demographic events |
Date of incorporation for legal persons or date of official recognition as an economic operator for natural persons Date of which the legal unit ceased |
|
|
Stratification parameters |
Legal form Legal activity status Flag for branches within the meaning of point 18.12 of Chapter 18 of Annex A to Regulation (EU) No 549/2013 (conditional) |
ANNEX V
Information to be provided by the tax authorities responsible in each Member State to the NSA referred to in Article 5(2):
information from VAT returns on taxable persons or non-taxable legal persons who have declared, for the period in question, intra-Union supplies of goods in accordance with point (a) of Article 251 of Directive 2006/112/EC or intra-Union acquisition of goods in accordance with point (c) of Article 251 of that Directive;
information from recapitulative statements on intra-Union supplies collected from the recapitulative VAT statements in accordance with Articles 264 and 265 of Directive 2006/112/EC;
information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010 ( 7 );
information from VAT returns on taxable persons not established in the Member State of consumption making use of the special scheme, provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, supplies of goods under that scheme in accordance with Article 369g of that Directive;
information on supplies of goods related to the special scheme, provided for in Section 3 of Chapter 6 of Title XII of Council Directive 2006/112/EC, communicated by all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010.
ANNEX VI
Information to be provided by the customs authorities responsible in each Member State to the NSA referred to in Article 5(3):
information identifying the person who carries out intra-Union exports and intra-Union imports of goods covered by the customs procedure of inward processing;
the registration and identification data of economic operators provided for under Union customs provisions available in the electronic system relating to EORI number as referred to in Article 7 of Commission Implementing Regulation (EU) 2015/2447 ( 8 );
the records on imports and exports from customs declarations which were accepted or were subject to decisions by the national customs authorities and:
which were lodged with them; or
for which the supplementary declaration is, in accordance with Article 225 of Implementing Regulation (EU) 2015/2447, available to them through direct electronic access in the authorisation holder’s system; or
which were received by them in application of Article 179 of Regulation (EU) No 952/2013.
information on applied procedures, simplifications or authorisations granted to trade operators and information identifying those trade operators.
( 1 ) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
( 2 ) Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community (OJ L 76, 30.3.1993, p. 1).
( 3 ) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
( 4 ) Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 January 2005 on Community statistics concerning balance of payments, international trade in services and foreign direct investment (OJ L 35, 8.2.2005, p. 23).
( 5 ) Regulation (EU) No 99/2013 of the European Parliament and of the Council of 15 January 2013 on the European statistical programme 2013-17 (OJ L 39, 9.2.2013, p. 12).
( 6 ) Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC (OJ L 347, 20.12.2013, p. 104).
( 7 ) Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1).
( 8 ) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p.558).