This document is an excerpt from the EUR-Lex website
Document 32024R1840
Commission Implementing Regulation (EU) 2024/1840 of 27 June 2024 amending Commission Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092, as regards references to the statistical classification of economic activities NACE Revision 2 established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council
Commission Implementing Regulation (EU) 2024/1840 of 27 June 2024 amending Commission Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092, as regards references to the statistical classification of economic activities NACE Revision 2 established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council
Commission Implementing Regulation (EU) 2024/1840 of 27 June 2024 amending Commission Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092, as regards references to the statistical classification of economic activities NACE Revision 2 established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council
C/2024/4296
OJ L, 2024/1840, 4.7.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/1840/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
![]() |
Official Journal |
EN L series |
2024/1840 |
4.7.2024 |
COMMISSION IMPLEMENTING REGULATION (EU) 2024/1840
of 27 June 2024
amending Commission Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092, as regards references to the statistical classification of economic activities NACE Revision 2 established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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 (1), and in particular Articles 7(1), 9(2), 10(5), 10(6), 17(6) and 18(1) thereof,
Whereas:
(1) |
Regulation (EC) No 1893/2006 of the European Parliament and of the Council (2) established a common statistical classification of economic activities in the Union (‘NACE Rev. 2’), which started to apply on 1 January 2008. |
(2) |
After NACE Rev. 2 started to apply, globalisation and digitalisation have progressively changed the way in which many economic activities provide goods and services worldwide. |
(3) |
As a result of those changes, NACE Rev. 2 had to be updated, to remain consistent with the standards for classifying economic activities used at international level and thus maintain the international comparability of European statistics. Accordingly, Commission Delegated Regulation (EU) 2023/137 (3) amended Regulation (EC) No 1893/2006 and established the updated classification (‘NACE Rev. 2.1’). |
(4) |
To enable users to assess the detailed content changes in the classification NACE Rev. 2, and to compare that version of the classification with NACE Rev. 2.1, a correspondence table (4) was made available to the classification users on 1 August 2023, along with explanatory notes (5). |
(5) |
The large body of legislation setting out data transmission requirements which refer to specific NACE Rev. 2 sections, divisions, groups or classes includes Commission Implementing Regulations (EU) 2020/1197 (6), (EU) 2022/918 (7) and (EU) 2022/1092 (8). Those acts should be amended to ensure that their requirements are compatible with NACE Rev. 2.1. |
(6) |
To support the changeover from the ‘original NACE Rev. 2’, namely NACE Rev. 2 as set out in Regulation (EC) No 1893/2006 in its version prior to the date of application of Delegated Regulation (EU) 2023/137, to NACE Rev. 2.1, data collected under Implementing Regulation (EU) 2020/1197 should be reported on the basis of both the original NACE Rev. 2 and NACE Rev. 2.1 (‘double reporting’). This double reporting should be carried out for the reference year 2025. As regards short-term business statistics, double reporting should additionally, prior to the implementation (recalculating the statistics using the new base year) of base year 2025, be carried out for the reference years 2026 and 2027. |
(7) |
In order to serve the needs of business statistics producers and to ensure the authoritative role of the statistical business registers, national statistical business registers and the EuroGroups Register should provide users with double coding according to both original NACE Rev. 2 and NACE Rev. 2.1 for at least the reference year 2025. Double coding for additional years or other supporting methods may be put in place at national level based on an agreement with national users. |
(8) |
To improve the quality of Implementing Regulation (EU) 2020/1197, Table 21, Table 23 and Table 30 of Annex I thereto should be amended regarding the clarity of breakdowns, the statistical population size class coverage and the regional breakdown, respectively. |
(9) |
To ensure the continuity of European statistics, reporting to the Commission (Eurostat) according to the specifications based on original NACE Rev. 2 should, in cases where double reporting is not carried out, continue until the specifications based on NACE Rev. 2.1 start to apply. |
(10) |
In order to ensure comparability of the data on global value chains over time, data referred to in Implementing Regulation (EU) 2022/918 and relating to the first mandatory reference period (2021-2023) should be reported on the basis of NACE Rev. 2.1 (‘backcasting’). The resulting supplementary reporting should be for information and methodological purposes only and should not affect any situations resulting from the authoritative transmission of data for the 2021-2023 reference period based on the original NACE Rev. 2. The backcasts for 2021-2023 should be provided by 30 September 2029 (12 months after the transmission deadline for the 2024-2026 reference period). |
(11) |
Compliance with the updated classification should not be required immediately, as a certain period of time is necessary to allow data providers to adapt to the new regulatory requirements. It should be recalled that the date of application of Delegated Regulation (EU) 2023/137 establishing NACE Rev. 2.1 has been deferred to 1 January 2025, with a number of specific derogations. The date of application of this Regulation should thus be equally deferred. |
(12) |
Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092 should therefore be amended accordingly. |
(13) |
The measures provided for in this Regulation are in accordance with the opinion of the European Statistical System Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Implementing Regulation (EU) 2020/1197
Implementing Regulation (EU) 2020/1197 is amended as follows:
(1) |
the following Article 11a is inserted: ‘Article 11a Transitional measures on double reporting and double coding 1. For the reference year 2025, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use NACE Rev. 2 as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council (*1) in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137 (*2) (“original NACE Rev. 2”) to compile and transmit to the Commission (Eurostat) the data of annual periodicity that are referred to in the following tables of Annex I, Part B:
The data referred to in paragraph 1 shall be transmitted to the Commission (Eurostat) within 12 months from the data transmission deadlines set out in the respective tables of Annex I, part B “Elements of data requirements”. 2. For the reference years 2025, 2026 and 2027, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit, to the Commission (Eurostat), the data that are referred to in the following tables of Annex I, Part B within the deadlines set out therein:
3. For the reference year 2025, Member States shall assign the activity codes to statistical units in the national statistical business registers referred to in Annex VIII in accordance with both the original NACE Rev. 2 and NACE Rev. 2.1. 4. For the reference year 2025, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the Commission (Eurostat) the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part A:
5. For the reference year 2025 and for the purposes of the use of the EuroGroups Register referred to in Article 8(4) of Regulation (EU) 2019/2152, the Commission (Eurostat) shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the national statistical authorities of Member States and may transmit to the national central banks and the European Central Bank, exclusively for statistical purposes, the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part C:
6. For the reference year 2025, and for the purpose of the production of the EuroGroups Register, the Commission shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the competent staff contributing to the production of the EuroGroups Register in the national statistical authorities of Member States the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part D:
(*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, ELI: http://data.europa.eu/eli/reg/2006/1893/oj)." (*2) Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http://data.europa.eu/eli/reg_del/2023/137/oj).’;" |
(2) |
Annex I is amended as set out in Annex I to this Regulation; |
(3) |
Annex II is replaced by the text in Annex II to this Regulation; |
(4) |
Annex III is amended as set out in Annex III to this Regulation; |
(5) |
Annex IV is amended as set out in Annex IV to this Regulation; |
(6) |
in Annex VII, point 3 ‘Transitional arrangements’ is deleted. |
Article 2
Amendments to Implementing Regulation (EU) 2022/918
Implementing Regulation (EU) 2022/918 is amended as follows:
(1) |
the following Article 2a is inserted: ‘Article 2a Transitional measures on backcasting For the reference period 2021-2023, and in addition to any data already provided on the basis of NACE Rev. 2 as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council (*3) in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137 (*4) (“original NACE Rev. 2”), Member States shall transmit to the Commission (Eurostat) the Global Value Chains data referred to in the Annex, based on NACE Rev. 2.1. as set out in Annex I to the amended Regulation (EC) No 1893/2006. Those data shall be transmitted to the Commission (Eurostat) by 30 September 2029 at the latest. (*3) 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, ELI: http://data.europa.eu/eli/reg/2006/1893/oj)." (*4) Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http://data.europa.eu/eli/reg_del/2023/137/oj).’;" |
(2) |
the Annex is replaced by the text in Annex V to this Regulation. |
Article 3
Amendments to Implementing Regulation (EU) 2022/1092
Implementing Regulation (EU) 2022/1092 is amended as follows:
(1) |
Annex I is replaced by the text in Annex VI to this Regulation; |
(2) |
Annex III is replaced by the text in Annex VII to this Regulation. |
Article 4
Application
1. Article 1 shall apply from 1 January 2025, as regards data transmissions to and from the Commission (Eurostat), for reference periods that start on or after that date.
2. Article 2, point (2), shall apply from 1 January 2025, as regards data transmissions to the Commission (Eurostat) for reference periods that end on or after that date.
3. Article 3 shall apply from 1 January 2026, as regards data transmissions to the Commission (Eurostat), for reference periods that start on or after that date.
Article 5
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 June 2024.
For the Commission
The President
Ursula VON DER LEYEN
(1) OJ L 327, 17.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2152/oj.
(2) 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, ELI: http://data.europa.eu/eli/reg/2006/1893/oj).
(3) Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http://data.europa.eu/eli/reg_del/2023/137/oj).
(6) Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (OJ L 271, 18.8.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/1197/oj).
(7) Commission Implementing Regulation (EU) 2022/918 of 13 June 2022 laying down technical specifications of data requirements for the topic Global Value Chains pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council (OJ L 159, 14.6.2022, p. 43, ELI: http://data.europa.eu/eli/reg_impl/2022/918/oj).
(8) Commission Implementing Regulation (EU) 2022/1092 of 30 June 2022 laying down technical specifications of data requirements for the topic ‘Innovation’ pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council (OJ L 176, 1.7.2022, p. 10, ELI: http://data.europa.eu/eli/reg_impl/2022/1092/oj).
ANNEX I
In Annex I to Implementing Regulation (EU) 2020/1197, Part B is amended as follows:
(1) |
tables 1, 2 and 3 are replaced by the following: ‘Table 1. Short term business statistics on business population
Table 2. Short term business statistics on employment
Table 3. Short term business statistics on hours worked and wages and salaries
|
(2) |
tables 5 to 8 are replaced by the following: ‘Table 5. Short term business statistics on producer prices
Table 6. Short term business statistics on production (volume)
Table 7. Short term business statistics on volume of sales
Table 8. Short term business statistics on net turnover (value)
|
(3) |
tables 10 to 21 are replaced by the following: ‘Table 10. Country-level business statistics on activities of enterprises
Table 11. Country-level business statistics on activities of enterprises broken down by size classes or broken down by legal form
Table 12. Country-level business statistics on demographic events for enterprises
Table 13. Country-level business statistics on high-growth enterprises
Table 14. Country-level business statistics on enterprises by country of ultimate control
Table 15. Country-level business statistics on foreign-controlling enterprises and domestic affiliates active in the reporting country
Table 16. Country-level business statistics on trade in goods by enterprise characteristics
Table 17. Country-level business statistics on trade in services by enterprise characteristics (STEC) – annual data
Table 18. Country-level business statistics on intramural R & D expenditure
Table 19. Country level business statistics on employment in R & D
Table 20. Country-level statistics on publicly funded R & D
Table 21. Country-level business statistics on purchases by enterprises
|
(4) |
tables 23 and 24 are replaced by the following: ‘Table 23. Country-level business statistics on product and residence of client breakdown of net turnover of enterprises
Table 24. Country-level business statistics on broad activity regroupings breakdown of net turnover of enterprises
|
(5) |
table 27 is replaced by the following: ‘Table 27. Country-level business statistics on investments in tangible non-current assets by enterprises
|
(6) |
tables 29 to 33 are replaced by the following: ‘Table 29. Regional business statistics on local units
Table 30. Regional business statistics on enterprises
Table 31. Regional business statistics on R & D expenditure
Table 32. Regional business statistics on employment in R & D
Table 33. Statistics on international activities – control by institutional units of the reporting country on enterprises abroad
|
(1) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2, ELI: http://data.europa.eu/eli/reg_impl/2020/1470/oj).
(2) Regional data according to the NUTS classification applicable at the time when the transmission of the data is required by this Regulation; revisions of data regarding previous reference year should use the NUTS classification applicable at the time of their legal transmission deadline.
ANNEX II
‘ANNEX II
Main Industrial Groupings (MIGs) and special aggregates
The MIGs and special aggregates included in the activity breakdowns in the tables included in Part B of Annex I to this Regulation have to be calculated in the following way.
A. MAIN INDUSTRIAL GROUPINGS (MIGS)
1. The definition of main industrial groupings
The allocation of NACE groups and divisions to the Main Industrial Groupings (MIGs) is defined in the following table.
For the variables 130101, 130102 and 130103, the allocation of CPA groups to MIGs approximations can be derived based on the allocation of NACE groups.
ALLOCATION OF NACE HEADINGS TO CATEGORIES OF AGGREGATE CLASSIFICATION
NACE description |
Aggregate classification |
07 Mining of metal ores |
Intermediate goods |
08 Other mining and quarrying |
Intermediate goods |
09 Mining support service activities |
Intermediate goods |
10.6 Manufacture of grain mill products, starches and starch products |
Intermediate goods |
10.9 Manufacture of prepared animal feeds |
Intermediate goods |
13.1 Preparation and spinning of textile fibres |
Intermediate goods |
13.2 Weaving of textiles |
Intermediate goods |
13.3 Finishing of textiles |
Intermediate goods |
16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials |
Intermediate goods |
17 Manufacture of paper and paper products |
Intermediate goods |
20.1 Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms |
Intermediate goods |
20.2 Manufacture of pesticides, disinfectants and other agrochemical products |
Intermediate goods |
20.3 Manufacture of paints, varnishes and similar coatings, printing ink and mastics |
Intermediate goods |
20.5 Manufacture of other chemical products |
Intermediate goods |
20.6 Manufacture of man-made fibres |
Intermediate goods |
22 Manufacture of rubber and plastic products |
Intermediate goods |
23 Manufacture of other non-metallic mineral products |
Intermediate goods |
24 Manufacture of basic metals |
Intermediate goods |
25.4 Forging and shaping metal and powder metallurgy |
Intermediate goods |
25.5 Treatment and coating of metals; machining |
Intermediate goods |
25.6 Manufacture of cutlery, tools and general hardware |
Intermediate goods |
25.9 Manufacture of other fabricated metal products |
Intermediate goods |
26.1 Manufacture of electronic components and boards |
Intermediate goods |
27.1 Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus |
Intermediate goods |
27.2 Manufacture of batteries and accumulators |
Intermediate goods |
27.3 Manufacture of wiring and wiring devices |
Intermediate goods |
27.4 Manufacture of lighting equipment |
Intermediate goods |
27.9 Manufacture of other electrical equipment |
Intermediate goods |
05 Mining of coal and lignite |
Energy |
06 Extraction of crude petroleum and natural gas |
Energy |
19 Manufacture of coke and refined petroleum products |
Energy |
35 Electricity, gas, steam and air conditioning supply |
Energy |
36 Water collection, treatment and supply |
Energy |
25.1 Manufacture of structural metal products |
Capital goods |
25.2 Manufacture of tanks, reservoirs and containers of metal |
Capital goods |
25.3 Manufacture of weapons and ammunition |
Capital goods |
26.2 Manufacture of computers and peripheral equipment |
Capital goods |
26.3 Manufacture of communication equipment |
Capital goods |
26.5 Manufacture of measuring testing instruments, clocks and watches |
Capital goods |
26.6 Manufacture of irradiation, electromedical and electrotherapeutic equipment |
Capital goods |
28 Manufacture of machinery and equipment n.e.c. |
Capital goods |
29 Manufacture of motor vehicles, trailers and semi-trailers |
Capital goods |
30.1 Building of ships and boats |
Capital goods |
30.2 Manufacture of railway locomotives and rolling stock |
Capital goods |
30.3 Manufacture of air and spacecraft and related machinery |
Capital goods |
30.4 Manufacture of military fighting vehicles |
Capital goods |
32.5 Manufacture of medical and dental instruments and supplies |
Capital goods |
33 Repair, maintenance and installation of machinery and equipment |
Capital goods |
26.4 Manufacture of consumer electronics |
Consumer durables |
26.7 Manufacture of optical instruments, magnetic and optical media and photographic equipment |
Consumer durables |
27.5 Manufacture of domestic appliances |
Consumer durables |
30.9 Manufacture of transport equipment n.e.c. |
Consumer durables |
31 Manufacture of furniture |
Consumer durables |
32.1 Manufacture of jewellery, bijouterie and related articles |
Consumer durables |
32.2 Manufacture of musical instruments |
Consumer durables |
10.1 Processing and preserving of meat and production of meat products |
Consumer non-durables |
10.2 Processing and preserving of fish, crustaceans and molluscs |
Consumer non-durables |
10.3 Processing and preserving of fruit and vegetables |
Consumer non-durables |
10.4 Manufacture of vegetable and animal oils and fats |
Consumer non-durables |
10.5 Manufacture of dairy products and edible ice |
Consumer non-durables |
10.7 Manufacture of bakery and farinaceous products |
Consumer non-durables |
10.8 Manufacture of other food products |
Consumer non-durables |
11 Manufacture of beverages |
Consumer non-durables |
12 Manufacture of tobacco products |
Consumer non-durables |
13.9 Manufacture of other textiles |
Consumer non-durables |
14 Manufacture of wearing apparel |
Consumer non-durables |
15 Manufacture of leather and related products of other materials |
Consumer non-durables |
18 Printing and reproduction of recorded media |
Consumer non-durables |
20.4 Manufacture of washing, cleaning and polishing preparations |
Consumer non-durables |
21 Manufacture of basic pharmaceutical products and pharmaceutical preparations |
Consumer non-durables |
32.3 Manufacture of sports goods |
Consumer non-durables |
32.4 Manufacture of games and toys |
Consumer non-durables |
32.9 Manufacturing n.e.c. |
Consumer non-durables |
2. Non-availability of data on NACE group level
Member States that do not calculate the statistical data covered by Regulation (EU) 2019/2152 to the level of detail of NACE groups may calculate national weights for the groups within a division in order to do the split-up of the division-based data into groups.
Member States that apply the allocation to Main Industrial Groupings (MIGs) in part or in total on the basis of NACE divisions shall inform Eurostat on the weights used for the split-up into NACE groups.
B. SPECIAL AGGREGATES OF NACE CODES
Special aggregate |
NACE positions |
Industry, construction and services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies) |
B + C + D + E + F + G + H + I + J + K + L + M + N + O + Q + R + S + T |
Industry, construction and services (except public administration, defence, compulsory social security, activities of membership organisations, activities of households as employers and extra-territorial organisations and bodies) |
B + C + D + E + F + G + H + I + J + K + L + M + N + O + Q + R + S + 95 + 96 |
Business economy |
B + C + D + E + F + G + H + I + J + K + L + M + N + O + 95 |
Non-financial business economy |
B + C + D + E + F + G + H + I + J + K + M + N + O + 95 |
Industry and construction |
B + C + D + E + F |
Industry |
B + C + D + E |
ICT total |
C261 + C262 + C263 + C264 + G465 + J582 + K61 + K62 + K631 + T951 = ICT manufacturing + ICT services |
ICT manufacturing |
C261 + C262 + C263 + C264 |
ICT services |
G465 + J582 + K61 + K62 + K631 + T951 |
Information sector |
J581 + J591 + J592 + J60 |
Computer related services |
J582 + K62 + K631 |
High and medium-high technology manufacturing |
C20 + C21 + C253 + C26 + C27 + C28 + C29 + C30 – C301 + C325 |
High technology manufacturing |
C21 + C26 + C303 |
Medium-high technology manufacturing |
C20 + C253 + C27 + C28 + C29 + C30 – C301 – C303 + C325 |
Low and medium-low technology manufacturing |
C10 + C11 + C12 + C13 + C14 + C15 + C16 + C17 + C18 + C19 + C22 + C23 + C24 + C25 – C253 + C301 + C31 + C32 – C325 + C33 |
Medium-low technology manufacturing |
C182 + C19 + C22 + C23 + C24 + C25-C253 + C301 + C33 |
Low technology manufacturing |
C10 + C11 + C12 + C13 + C14 + C15 + C16 + C17 + C18-C182 + C31 + C32-C325 |
Services |
G + H + I + J + K + L + M + N + O + P + Q + R + S + T + U + V |
Services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies) |
G + H + I + J + K + L + M + N + O + Q + R + S + T |
Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies) |
G + H + I + J + K + L + M + N + O + Q + R + S + 95 + 96 |
Total knowledge intensive services |
H50 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O80 + P84 + Q85 + R86 + R87 + R88 + S90 + S91 + S92 + S93 |
Knowledge-intensive high technology services |
J59 + J60 + K61 + K62 + K63 + N72 |
Knowledge intensive market services |
H50 + H51 + N69 + N70 + N71 + N73 + N74 + O78 + O80 |
Knowledge intensive financial services |
L64 + L65 + L66 |
Other Knowledge intensive services |
J58 + O75 + P84 + Q85 + R86 + R87 + R88 + S90 + S91 + S92 + S93 |
Knowledge intensive activities – Business industries |
B09 + C19 + C21 + C26 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O79 + S90 |
Knowledge intensive activities |
B09 + C19 + C21 + C26 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O79 + P84 + Q85 + Q86 + S90 + S91 + T94 + V99 |
Tourism industries (total) |
H491 + H493 + H501 + H503 + H511 + H5232 + I551 + I552 + I553 + I554 + I561 + I563 + I564 + O771 + O7721 + O7751 + O79 |
Tourism industries (mainly tourism) |
H511 + I551 + I552 + I553 + I554 + O791 |
Tourism industries (partially tourism) |
H491 + H493 + H501 + H503 + H5232 + I561 + I563 + I564 + O771 + O7721 + O7751 + O799 |
Tourism industries – Transport (total) |
H491 + H493 + H501 + H503 + H511 + H5232 |
Tourism industries – Land transport |
H491 + H493 + H5232 |
Tourism industries – Water transport |
H501 + H503 |
Tourism industries – Accommodation |
I551 + I552 + I553 + I554 |
Tourism industries – Food and beverage (total) |
I561 + I563 + I564 |
Tourism industries – Car and other rental (total) |
O771 + O7721 + O7751 |
Cultural and creative sectors – total |
C18 + C3212 + C322 + G4761 + G4762 + G4769 + J5811 + J5812 + J5813 + J5821 + J59 + J60 + N7111 + N741 + N742 + N743 + Q8552 + S90 + S91 |
Cultural and creative sectors – services |
J5811 + J5812 + J5813 + J5821 + J59 + J60 + N7111 + N741 + N742 + N743 + Q8552 + S90 + S91 |
Activities other than industry and trade |
A + F + H + I + J + K + L + M + N + O + P + Q + R + S + T + U + V |
C. SPECIAL AGGREGATES OF CPA CODES
Special aggregate |
CPA codes |
Other CPA products |
CPA 41 to 99 |
ANNEX III
Annex III to Implementing Regulation (EU) 2020/1197 is amended as follows:
(1) |
in Part A, section 2 is replaced by the following: ‘2. Rules for grouping countries into small, medium and large countries Based on the size of a Member State, some statistics for variables as specified in Annex I need not be provided at all or with a lower periodicity or with a later data transmission deadline for small and medium countries as per the following method:
|
(2) |
in Part B, points 3 and 4 are replaced by the following:
|
ANNEX IV
In Annex IV to Implementing Regulation (EU) 2020/1197, section F of Part II ‘Variables’ is amended as follows:
(1) |
point 3) ‘Variable 140301: Net Turnover’ is replaced by the following: ‘3) Variable 140301: Net Turnover For all activities except for NACE 64, 65 and some activities of NACE 66, net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it. Income is defined as increases in economic benefits during the reference period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. The inflows referred to are arising from contracts with customers and are realised through the satisfaction by the statistical unit of performance obligations as stipulated in said contracts. Usually, a performance obligation is represented by the sale (transfer) of goods or the rendering of services; however, the gross inflows can also contain revenues obtained as a yield on the use by others of the statistical unit’s assets. Excluded from net turnover are:
Infra-annual statistics may not be able to take into account aspects such as annual price reductions, subsidies, rebates and discounts. For the activities of NACE L6411, L6419 and L649, net turnover is defined as the value of output minus subsidies or government grants. For the activities of NACE L642 and L643 net turnover can be approximated by the total operating costs, if net turnover is not available in the financial statements. For the activities of NACE L6511, L6512 and L652 net turnover is defined as Gross premiums earned. For the activities of NACE L653 the net turnover is defined as total pension contributions For activities of NACE L66 for which net turnover is not available in the financial statements, net turnover is defined as the value of output minus subsidies or government grants. For activities of NACE L66 for which net turnover is available in the financial statements, the standard definition of net turnover applies.’; |
(2) |
points 13) ‘Variable 250106: Net turnover from service activities’ and 14) ‘Variable 250107: Net turnover from trading activities of purchase and resale and from intermediary activities’ are replaced by the following: ‘13) Variable 250106: Net turnover from service activities Revenue from all services rendered (banking and insurance services, business and personal services). This variable encompasses net turnover from service activities resulting from a principal or secondary activity; some service activities may be performed by industrial units. Those activities are classified to NACE Sections H to O and Q to T. 14) Variable 250107: Net turnover from trading activities of purchase and resale and from intermediary activities The part of net turnover derived from the trading activities of purchase and resale of the unit and the intermediary activity of the unit. This corresponds to the sales of goods purchased by the unit in its own name and for its own account and resold in the same condition in which they were purchased, or after such labelling, packaging and wrapping as is usually practised in distributive trade enterprises as well as any commissions on purchases and sales made in the name and on behalf of third parties, and similar activities. Resales may be broken down into:
Those activities are classified in NACE Section G.’; |
(3) |
point 22) ‘Variable 250301: Value of output’ is replaced by the following: ‘22) Variable 250301: Value of output Value of output represents the value of the total output of the statistical unit, generated during the reference period. For all activities except for activities of NACE 64, 65 and 66 it is the sum of:
Income from product- or turnover-related subsidies is any income originating from government assistance granted to and recognised as such by the statistical unit during the reference period. Capitalised output is the total increase of all self-generated long-term assets, recognised as such by the statistical unit during the reference period. For the activities of NACE L6411, the value of output is defined as other administrative expenses than staff costs plus fees and commission expenses plus staff costs plus depreciation of tangible and intangible fixed assets. For the activities of NACE L6419 and L649, the value of output is defined as interest receivable and similar income minus Interest payable and similar charges plus Commissions receivable plus Income from shares and other variable-yield securities plus Net profit or net loss on financial operations plus Income from product or turnover related subsidies. For some activities of L6499, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating costs, if net turnover is not available the financial statements. For the activities of NACE L642 and L643, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating cost, if net turnover is not available in the financial statements. For the activities of NACE L6511, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interest minus value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Unrealised gains on investments plus Other technical income, net of reinsurance minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) plus/minus Changes in other technical provisions net of reinsurance (costs need to be subtracted, income should be added) plus/minus (If available) Changes in other technical provisions, reinsurers’ share (costs needs to be subtracted, income needs to be added) plus/minus (If available) Change in fund for future appropriations (costs should be subtracted, income should be added) minus Bonuses and rebates, net of reinsurance minus losses on the realisation of investments minus unrealised loss on investments plus other income. For the activities of NACE L6512 and L652, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interests minus Value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Other technical income, net of reinsurance plus Other income minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) minus Losses on the realisation on investments minus Bonuses and rebates, net amount plus/minus Change in the equalisation provision (costs should be subtracted, income need to be added) plus/minus Changes in other technical provisions, not shown under other headings (costs should be subtracted, income should be added). For the activities of NACE L653, the value of output is defined as net turnover minus insurance premiums payable plus investment income plus other income plus insurance claims receivable minus total expenditure on pensions minus net change in technical provisions (increases in technical provisions are to be subtracted from value of output and decreases added). Alternatively, the value of output can be calculated as sum of costs. For activities of NACE L66 for which net turnover is not available in the financial statements, the value of output is defined as interest receivable and similar income minus interest payable and similar charges plus commissions receivable plus income from shares and other variable-yield securities plus net profit or net loss on financial operations plus income from product or turnover related subsidies. For the activities of NACE L66 for which net turnover is available in the financial statements, the value of output is defined as net turnover plus capitalised output plus income from product or turnover related subsidies.’. |
ANNEX V
‘ANNEX
Technical specifications of data requirements for the topic “Global Value Chains” (GVC)
Scope (GVC topic details) |
Variable |
||||
|
|
||||
|
|
||||
|
|||||
|
|||||
|
|||||
|
|
||||
|
|||||
|
|||||
|
|||||
|
|
The variables (2), (3), (4) and (5) refer only to enterprises that report a value higher than EUR 100 000 for at least one type of purchased goods or services from abroad (variables (2) and (4)) or supplied goods or services abroad (variables (3) and (5)), in the final year of the reference period. The data should not be collected for those enterprises for which the aforementioned value is less than EUR 100 000 for the corresponding variable.
Measurement unit |
Absolute value |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Statistical population |
For all variables: Market producers of NACE Sections B to O with number of employees and self-employed persons greater than or equal to 50, in the last year of the reference period. |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Breakdowns |
Variable (1) Number of employees and self-employed persons: Data have to be provided as a combination of all breakdowns listed below.
Variable (2) Number of enterprises purchasing goods from abroad: Data have to be provided as a combination of all breakdowns listed below.
Variable (3) Number of enterprises supplying goods abroad: Data have to be provided as a combination of all breakdowns listed below.
Variable (4) Number of enterprises purchasing services from abroad and variable (5) Number of enterprises supplying services abroad: Data have to be provided as a combination of all breakdowns listed below.
Variable (6) Number of enterprises carrying out international sourcing:
Variable (7) number of jobs created in the enterprise as a result of international sourcing:
Variable (8) number of jobs lost (or relocated abroad) as a result of international sourcing:
Variable (9) Number of enterprises having carried out or considered carrying out international sourcing:
Variable (10) Number of active enterprises: Data have to be provided as a combination of all breakdowns listed below.
|
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Data transmission deadline |
T + 21 months |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
First reference period using the specifications of this table |
2024-2026 |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Simplifications and further specifications |
1 % rule 1 % rule may be applied. It is not necessary to compile variables under this Regulation if the contribution of the Member State for the number of enterprises with 50 or more employees and self-employed persons, at aggregated NACE level B-O, for the most recent reference year for which the data are available by T-18 months, is less than 1% of the EU total. Data collection The following enterprise data shall be collected or obtained from registers or other statistical or administrative data sources:
Other data (such as the core business function of the enterprise) may also be collected or obtained from registers or other statistical or administrative data sources, instead of the GVC survey. Further definitions of variables, breakdowns as well as methodological recommendations are provided in the GVC compilers’ manual (1) . |
(1) https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/w/ks-gq-23-017
ANNEX VI
‘ANNEX I
Data to be transmitted
Variables |
As specified in Annex II |
Measurement unit |
As specified in Annex II |
Statistical population |
All enterprises with economic activity in NACE Sections B, C, D, E, H, J, K, L and Divisions 46, 71, 72 or 73 with 10 or more employees and self-employed persons in the reference period (1) |
Breakdowns |
Data sets as specified in Annex II (variable breakdowns) and Annex III (enterprise breakdowns) |
Use of approximations and Quality requirements |
Statistical unit “enterprise” Where the reporting unit is part of an enterprise, Member States may use appropriate statistical methodology to produce, and transmit data to Eurostat, for the statistical unit “enterprise”. The methodology shall be described in the metadata and quality reporting. Coherence with national Business Register Member States shall assess the coherence between data collected and information that is available in national Business Register as referred to in Article 8(2) of Regulation (EU) 2019/2152 for, at least, the variables “Number of enterprises”, “Employees and self-employed persons in the enterprise”, “Total turnover of the enterprise”, and “Age of the enterprise”. Member States shall report the results of the assessment in the metadata and quality reporting. |
Data transmission deadline |
Final and validated data: T + 18 months after the reference year |
First reference period using the specifications of this table |
2026 |
(1) Pursuant to Annex II to Regulation (EU) 2019/2152 (Topic ‘Innovation’) the ‘reference period is the three-year period before the end of every even calendar year’, that is to say the time period consisting of the two years preceding the reference year and the reference year.
ANNEX VII
‘ANNEX III
Enterprise breakdowns
Enterprise breakdown |
Code |
Enterprise breakdown categories |
||||||||||||||||||||||||||||||||
Detailed Activity: Economic activity (high level of detail), size class, innovation status |
DA (1) |
Combined breakdown by economic activity (detailed), size class of number of employed persons (sum of employees and self-employed persons), and innovation status Activity breakdown: NACE aggregates of Sections and Divisions as well as Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, 10 + 11 + 12, 13 + 14 + 15, 16 + 17 + 18, 19 + 20 + 21, 22 + 23, 24 + 25, 26 + 27 + 28, 29 + 30, 31 + 32 + 33, D, E, 36 + 37; 38 + 39, 46 + H + J + K + L + 71 + 72 + 73, 46, H, 49 + 50 + 51, 52 + 53, J + K, 58 + 59 + 60, 61 + 62 + 63, L, 71, 72, 73, 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons) (only for B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, D, E, 46 + H + J + K + L + 71 + 72 + 73, 46, H, J + K, L, 71 + 72 + 73): Total, 10-49, 50-249, 250 or more employed persons Innovation status: All enterprises in the population (Total), Innovation active enterprises (2), Not innovation active enterprises. |
||||||||||||||||||||||||||||||||
Innovation Core Concepts: Economic activity (low level of detail), size class, innovation profile |
ICC |
Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and innovation profile Activity breakdown: NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons): Total, 10-49, 50-249, 250 or more employed persons Innovation profiles breakdown:
|
||||||||||||||||||||||||||||||||
Special Groups of enterprises |
SG |
Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and kind of enterprise (innovation) Activity breakdown: NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons): Total, 10-49, 50-249, 250 or more employed persons Kind of enterprise (innovation):
|
(1) Member States can also cover NACE Sections A, F, G, I on a voluntary basis.
(2) Enterprises with product innovation, business process innovation, completed (but not leading to an implemented innovation during reference period), ongoing or abandoned innovation activities, in-house R & D or contracted-out R & D.
ELI: http://data.europa.eu/eli/reg_impl/2024/1840/oj
ISSN 1977-0677 (electronic edition)