Annexes to COM(2017)114 - European business statistics amending Regulation (EC) No 184/2005 and repealing 10 legal acts in the field of business statistics

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ANNEX I

TOPICS TO BE COVERED

Domain 1. Short-term business statistics

TopicsDetailed topics
Business populationBusiness demographic events
Labour inputsEmployment
Hours worked
Labour costs
PricesImport prices
Producer prices
Outputs and performanceProduction
Volume of sales
Net turnover
Real estateReal estate

Domain 2. Country-level business statistics

TopicsDetailed topics
Business populationPopulation of active enterprises
Business demographic events (births, deaths, survivals)
Foreign-controlled enterprises
Foreign-controlling enterprises and domestic affiliates
Population of enterprises engaged in international trade
Labour inputsEmployment
Employment linked to business demographic events (births, deaths, survivals)
Employment in foreign-controlled enterprises
Employment in foreign-controlling enterprises and domestic affiliates
Hours worked
Labour costs
Labour costs in foreign-controlled enterprises
R&D inputsR&D expenditure
R&D employment
R&D expenditure in foreign-controlled enterprises
R&D employment in foreign-controlled enterprises
Publicly funded R&D
PurchasesPurchases of goods and services
Change in stock of goods
Purchases of goods and services of foreign- controlled enterprises
Imports by enterprises
Outputs and performanceNet turnover
Gross margin on goods for resale
Value of output
Value added
Gross operating surplus
Net turnover of foreign-controlled enterprises
Value of output of foreign-controlled enterprises
Value added of foreign-controlled enterprises
Net turnover of foreign-controlling enterprises and domestic affiliates
Industrial production
Exports by enterprises
InvestmentsGross investment
Gross investment by foreign-controlled enterprises
InnovationInnovation
ICT usage and e-commerceICT usage and e-commerce

Domain 3. Regional business statistics

TopicsDetailed topics
Business populationPopulation by region
Business demographic events by region (births, deaths, survivals)
Labour inputsEmployment by region
Employment linked to business demographic events by region (births, deaths, survivals)
Labour costs by region
R&D inputsR&D expenditure by region
R&D employment by region

Domain 4. Statistics on international activities

TopicsDetailed topics
Business populationPopulation of enterprises abroad controlled by resident institutional units of the reporting country
Labour inputEmployment in enterprises abroad controlled by resident institutional units of the reporting country
Labour costs in enterprises abroad controlled by resident institutional units of the reporting country
InvestmentsGross investment by enterprises abroad controlled by resident institutional units of the reporting country
Outputs and performanceNet turnover of enterprises abroad controlled by resident institutional units of the reporting country
International trade in goodsIntra-Union trade in goods
Extra-Union trade in goods
International trade in servicesImports of services
Exports of services
Net services
Global value chainsGlobal value chains



ANNEX II

PERIODICITY, REFERENCE PERIOD AND STATISTICAL UNIT OF TOPICS

Domain 1. Short-term business statistics

TopicsPeriodicityReference periodStatistical unit
Business populationquarterlyquarterlegal unit
Labour inputsquarterly (monthly optional)quarter (month optional)KAU
Pricesmonthly

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 performancemonthly

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
monthly; quarterly for small* countries for NACE Section F

* As specified in implementing acts referred to in Article 7(1).
Real estatequarterly (monthly optional)quarter (monthly optional)not applicable

Domain 2. Country-level business statistics

TopicsPeriodicityReference periodStatistical unit
Business populationannuallycalendar yearenterprise
Labour inputsannuallycalendar yearenterprise
R&D inputsbiennially

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 yearenterprise for the business enterprise sector

institutional unit for the other sectors
Purchasesannually

with the following exception

– payments to subcontractors: every three years
calendar yearenterprise
Outputs and performanceannually

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 yearenterprise

with the following exceptions

– sold production, production under sub-contracted operations and actual production: KAU
Investmentsannually

with the following exception

– investment in intangible assets: every three years
calendar yearenterprise
Innovationbienniallyreference period is three-year period before the end of every even calendar yearenterprise
ICT usage and e- commerceannuallycalendar 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

TopicsPeriodicityReference periodStatistical unit
Business populationannuallycalendar yearenterprise

with the following exception

– number of local units (optional for NACE Section K): local unit
Labour inputsannuallycalendar yearenterprise

with the following exceptions

– number of employees and self‐employed persons in local units, wages and salaries in local units: local unit
R&D inputsbienniallycalendar yearenterprise for business enterprise sector; institutional unit for the other sectors

Domain 4. Statistics on international activities

TopicsPeriodicityReference periodStatistical unit
Business populationannuallycalendar yearenterprise
Labour inputsannuallycalendar yearenterprise
Investmentsannuallycalendar yearenterprise
Outputs and performanceannuallycalendar yearenterprise
International trade in goodsmonthly

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 servicesannually

with the following exception

– first level service breakdowns: quarterly
calendar year

with the following exception

– first level service breakdowns: quarter
not applicable
Global value chainsevery three yearsthree calendar years; reference year t and the reference period t‐2 to tenterprise



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.

UNITSDETAILED 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
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))
UnitsDetailed topicsVariables
Legal unitIdentificationIdentification variables
Demographic eventsDate 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 parametersLegal 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 unitsIdentification variables of the legal unit which is either controlled or controls
Ownership of unitsIdentification 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 groupIdentificationIdentification variables
Stratification parameters and economic variablesPrincipal 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)
EnterpriseIdentificationIdentification variables
Link to other unitsIdentity number(s) of the legal unit(s) of which the enterprise consists

Identity number of the enterprise group to which the enterprise belongs
Demographic eventsDate of commencement of activities

Date of final cessation of activities
Stratification parameters and economic variablesPrincipal 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))
UnitsDetailed topicsVariables
Legal unitIdentificationIdentification variables
Demographic eventsDate 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 parametersLegal 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 enterpriseIdentification 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 registersLinks with other registers
Link with enterprise groupIdentification 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 unitsIdentification variables of the legal unit which is either controlled or controls
Ownership of unitsIdentification 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 groupIdentificationIdentification variables
Demographic eventsDate of commencement of the enterprise group

Date of cessation of the enterprise group
Stratification parameters and economic variablesPrincipal 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)
EnterpriseIdentificationIdentification variables
Link to other unitsIdentity 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 eventsDate of commencement of activities

Date of final cessation of activities
Stratification parameters and economic variablesPrincipal 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
UnitsDetailed topicsVariables
Legal unitIdentificationIdentification variables
Demographic eventsDate 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 parametersLegal 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
UnitsDetailed topicsVariables
Legal unitIdentificationIdentification variables
Demographic eventsDate 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 parametersLegal 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
UnitsDetailed topicsVariables
Legal unitIdentificationIdentification variables
Demographic eventsDate 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 parametersLegal 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):

(a)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 Council Directive 2006/112/EC or intra-Union acquisition of goods in accordance with point (c) of Article 251 of that Directive;

(b)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;

(c)information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010 (1).



(1) 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).



ANNEX VI

Information to be provided by the customs authorities responsible in each Member State to the NSA referred to in Article 5(3):

(a)information identifying the person who carries out intra-Union exports and intra-Union imports of goods covered by the customs procedures of inward processing;

(b)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 (1);

(c)the records on imports and exports from customs declarations which were accepted or were subject to decisions by the national customs authorities and:

(i)which were lodged with them; or

(ii)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.



(1) 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).