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

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 ³, 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 ⁴ 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 ⁵ 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 ⁶ was made available to the classification users on 1 August 2023, along with explanatory notes ⁷.

• (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 ⁸, (EU) 2022/918 ⁹ and (EU) 2022/1092 ¹⁰. 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 Council¹ in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137² (“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:

• (a) table 10. Country-level business statistics on activities of enterprises;

• (b) table 11. Country-level business statistics on activities of enterprises broken down by size classes or broken down by legal form;

• (c) table 12. Country-level business statistics on demographic events for enterprises;

• (d) table 13. Country-level business statistics on high-growth enterprises;

• (e) table 14. Country-level business statistics on enterprises by country of ultimate control;

• (f) table 15. Country-level business statistics on foreign-controlling enterprises and domestic affiliates active in the reporting country;

• (g) table 17. Country-level business statistics on trade in services by enterprise characteristics (STEC) – annual data;

• (h) table 18. Country-level business statistics on intramural R & D expenditure, for the following breakdowns:

— point 5. “Breakdown by activity (for business enterprise sector only)”;

• — point 6. “Breakdown by industry orientation (for business enterprise sector only) (optional)”;

• (i) table 19. Country level business statistics on employment in R&D, for the following breakdowns:

• — point 6. “Breakdown by activity”;

• — point 8. “Breakdown by activity and gender”;

• (j) table 20. Country-level statistics on publicly funded R&D;

• (k) table 21. Country-level business statistics on purchases by enterprises (only annual data);

• (l) table 22. Country-level business statistics on changes in stock of enterprises;

• (m) table 26. Country-level business statistics on industrial production;

• (n) table 27. Country-level business statistics on investments in tangible non-current assets by enterprises;

• (o) table 33. Statistics on international activities – control by institutional units of the reporting country on enterprises abroad.

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”.

• (a) table 1. Short term business statistics on business population;

• (b) table 2. Short term business statistics on employment;

• (c) table 3. Short term business statistics on hours worked and wages and salaries;

• (d) table 5. Short term business statistics on producer prices;

• (e) table 6. Short term business statistics on production (volume);

• (f) table 7. Short term business statistics on volume of sales;

• (g) table 8. Short term business statistics on net turnover (value).

• (a) table under point 2.4. “Data exchange on resident enterprises belonging to multinational enterprise groups”;

• (b) table under point 2.6. “Data exchange on correction of group structures and variables on multinational enterprise groups”.

• (a) table 2. Enterprise group;

• (b) table 3. Enterprise.

• (a) table 2. Enterprise group;

• (b) table 3. Enterprise.

• (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[^ntr3-L_202401840EN.000101-E0011] in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137[^ntr4-L_202401840EN.000101-E0012] (“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.

[^ntr*3-L_202401840EN.000101-E0011]: 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)."

[^ntr*4-L_202401840EN.000101-E0012]: 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

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

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

Variables	110101. Registrations 110102. Bankruptcies
Measurement unit	Absolute value: unadjusted
Statistical population	Market activities of NACE Sections B to O, and Q to S and divisions T95 and T96
Breakdowns	Breakdown by activity — Aggregates of NACE Sections: — B + C + D + E, J + K, L + M + N + O, Q + R + S + T95 + T96 — NACE Sections: — F, G, H and I — Special aggregate as defined in Annex II.B: — 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)
Data transmission deadline	T + 40D
First reference period using the specifications of this table	First quarter 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2

Table 2. Short term business statistics on employment

Variables	120101. Number of employees and self-employed persons
Measurement unit	Indices: unadjusted
Statistical population	Market activities of NACE Sections B, C, D, Division E36, F, G, H to N (excl. L, N701, N72 and N75) and O
Breakdowns	Breakdown by activity For all countries: — MIGs of NACE Sections B, C, D and Division E36 as defined in Annex II.A; — Aggregates of NACE Sections: — B + C + D + E36, H + I + J + K + M + N (excl. N701, N72, N75) + O; — NACE Sections: — B, C, D, F, G, H, I, J, K, M, N (excl. N701, N72,N75) and O; — NACE Divisions: — E36, G46, G47, and G47 (excl. G473). For medium and large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B, C and D. For large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections H, I, J and K. The additional breakdowns required for medium and large countries are optional for small countries (as defined in Annex III.A.2).
Use of approximations and quality requirements	Number of employees and self-employed persons may be approximated by the number of employees.
Data transmission deadline	T + 2M for quarterly or monthly (optional) data, except for: — Requirements for small and medium countries: T + 2M + 15 days.
First reference period using the specifications of this table	First quarter or month (optional) 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2

Table 3. Short term business statistics on hours worked and wages and salaries

Variables	120201. Hours worked by employees 120301. Wages and salaries
Measurement unit	Indices: unadjusted and calendar adjusted
Statistical population	Market activities of NACE Sections B, C, D and Division E36, NACE Sections F, G, H to N (excl. L, N701, N72 and N75) and O
Breakdowns	Breakdown by activity For all countries: — MIGs of NACE Sections B, C, D and Division E36 as defined in Annex II.A; — Aggregates of NACE Sections: — B + C + D + E36, H + I + J + K + M + N (excl. N701, N72 and N75) + O; — NACE Sections: — B, C, D, F, G, H, I, J, K, M, N (excl. N701, N72 and N75) and O; — NACE Divisions: — E36, G46, G47, and G47 (excl. G473). For medium and large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B, C and D. For large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections H, I, J and K. The additional breakdowns required for medium and large countries are optional for small countries (as defined in Annex III.A.2).
Data transmission deadline	T + 3M for quarterly or monthly (optional) data, except for: — Requirements for small and medium countries at: T + 3M + 15 days.
First reference period using the specifications of this table	First quarter or month (optional) 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2.’

• (2) tables 5 to 8 are replaced by the following:

‘Table 5. Short term business statistics on producer prices

Variables	130201. Producer prices 130202. Domestic producer prices 130203. Non-domestic producer prices 130204. Non-domestic producer prices (euro area) (optional for non-euro area countries) 130205. Non-domestic producer prices (non-euro area) (optional for non-euro area countries)
Measurement unit	Indices: unadjusted
Statistical population	For variable 130201 (Producer prices): — Market activities of NACE Sections B (excl. B0721), C (excl. C2446, C253, C301, C303 and C304), D and Division E36, CPA 41.00.1 excluding 41.00.14 (new buildings only), NACE Sections H, I, J, K, M, N (excl. N701, N72and N75) and O. For variables 130202 (domestic producer prices), 130203 (non-domestic producer prices), 130204 (non-domestic producer prices (euro area)) and 130205 (non-domestic producer prices (non-euro area)): — Market activities of NACE Sections B (excl. B0721), C (excl. C2446, C253, C301, C303 and C304), D and Division E36.
Breakdowns	Breakdown by activity and products For all countries: — MIGs of NACE Sections B (excl. B0721), C (excl. C2446, C253, C301, C303 and C304) and D and Division E36 as defined in Annex II.A; — Aggregates of NACE Sections: — B (excl. B0721) + C (excl. C2446, C253, C301, C303 and C304) + D + E36, H + I + J + K + M + N (excl. N701, N72 and N75) + O; — NACE Sections: — B (excl. B0721), C (excl. C2446, C253, C301, C303 and C304), D, H, I, J, K, M, N (excl. N701, N72 and N75) and O; — Division E36 and Divisions of NACE Sections H, I, J, K, M, N (excl. N701, N72 and N75) and O; — CPA 41.00.1 excluding 41.00.14 (new buildings only). For medium countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B (excl. B0721), C (excl. C2446, C253, C301, C303 and C304) and D. For large countries as defined in Annex III.A.2: — As for medium countries and in addition Groups and Classes of NACE Section C for variables 130201 (producer prices), 130202 (domestic producer prices) and 130203 (non-domestic producer prices) (representing at least 90 % of value added of Section C). The additional breakdowns required for medium and large countries are optional for small countries; the additional breakdowns for large countries are optional for medium countries (as defined in Annex III.A.2).
Use of approximations and quality requirements	Scope of data provision for euro area/non-euro area breakdown limited by European sampling schemes for specific countries as specified in Annex III.C. The total construction costs (material costs and labour costs) can be used as a proxy for producer prices in construction (CPA 41.00.1 excluding 41.00.14). Costs that constitute components of the construction costs are also plant and equipment, transport, energy and other costs (excluding architect's fees). Indices based on actual producer prices are preferable. If those are not available, approximations may be used for H49, H50, H52, I55, I56, J58, J59, J60, M68, N74, O77, O79, O81 and O82. Products (CPA) may be used to approximate activities (NACE). The Service producer price indices (SPPIs) are Business-to-All (B2All). Where the share of transactions with private consumers (B2C) is negligible, the SPPIs may be approximated by Business-to-business (B2B) indicators.
Data transmission deadline	T + 1M for monthly data for the required NACE B to E36; — T + 3M for all other required NACE and CPA 41.00.1 (excl. 41.00.14), except for: small and medium countries for the required CPA 41.00.1 (excl. 41.00.14), the quarterly and monthly (optional) data at: T + 3M + 15 days.
First reference period using the specifications of this table	First quarter or month (optional) 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2. For the Member States that accede to the euro area after December 2024, variables 130204 (Non-domestic producer prices (euro area)) and 130205 (Non-domestic producer prices (non-euro area)) are required from the beginning of the year of the entry into the euro area.

Table 6. Short term business statistics on production (volume)

Variables	140101. Production (volume)
Measurement unit	Indices: unadjusted, calendar adjusted and seasonally adjusted
Statistical population	Market activities of NACE Sections B, C, D (excl. D353), F, H, I, J, K, M, N (excl. N701, N72 and N75) and O
Breakdowns	Breakdown by activity For all countries: — MIGs of NACE Sections B, C and D (excl. Group D353) as defined in Annex II.A (MIG Energy excl. Group D353 and Section E); — Aggregates of NACE Sections: — B + C + D (excl. D353), H + I + J + K + M + N (excl. N701, N72 and N75) + O; — NACE Sections: — B, C, D (excl. D353), F, H, I, J, K, M, N (excl. N701, N72 and N75) and O; — Divisions of NACE Sections: — H, I, J, K, M, N (excl. N701, N72 and N75) and O. For medium and large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B, C, D (excl. D353) and F For large countries as defined in Annex III.A.2: — In addition Groups and Classes of NACE Section C (representing at least 90 % of value added of Section C). The additional breakdowns required for medium and large countries are optional for small countries; the additional breakdowns for large countries are optional for medium countries (as defined in Annex III.A.2).
Data transmission deadline	T + 1M + 10 days for NACE Sections B, C, D (excl. D353) For NACE Section F: — for medium and large countries: T + 1M + 15 days; — for small countries: T + 2M; T + 2M for NACE Sections H, I, J, K, M, N (excl. N701, N72, N75) and O.
First reference period using the specifications of this table	January 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2.

Table 7. Short term business statistics on volume of sales

Variables	140201. Volume of sales
Measurement unit	Indices: unadjusted, calendar adjusted and seasonally adjusted
Statistical population	Market activities of NACE G
Breakdowns	Breakdown by activity For all countries: — NACE Section G; — Divisions of NACE Section G; — Aggregate of Groups of NACE Division G47 without Group G473; — Aggregate of NACE Class G4711 + NACE Group G472; — Aggregate of NACE Class G4712 + NACE Groups G474 + G475 + G476 + G477 + G478 + G479; — NACE Group G473. For medium and large countries as defined in Annex III.A.2: — In addition Groups of NACE Section G, NACE Classes G4711 and G4712. The additional breakdowns required for medium and large countries are optional for small countries (as defined in Annex III.A.2).
Data transmission deadline	T + 2M for monthly data for: For NACE — Section G; — Division G46; — Groups G461, G462, G463, G464, G465, G466, G467, G468, G469, G471, G472, G474, G475, G476, G477, G478 and G479; — Classes G4711 and G4712. T + 1M for monthly data for: For NACE — Division G47; — Aggregate of Division G47 without Group G473; — Aggregate of NACE Class G4711 + Group G472; — Aggregate of NACE Class G4712 + Groups G474 + G475 + G476 + G477 + G478 + G479; — Group G473.
First reference period using the specifications of this table	January 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2.

Table 8. Short term business statistics on net turnover (value)

Variables	140301. Net turnover (value) 140302. Domestic net turnover (value) 140303. Non-domestic net turnover (value) 140304. Non-domestic net turnover (value) (euro area) (optional for non-euro area countries) 140305. Non-domestic net turnover (value) (non-euro area) (optional for non-euro area countries)
Measurement unit	Indices: unadjusted and calendar adjusted for all activities as well as seasonally adjusted for NACE Sections G, H, I, J, K, M, N (excl. N701, N72 and N75) and O.
Statistical population	For variable 140301 (net turnover (value)): NACE Sections B, C, G, H, I, J, K, M, N (excl. N701, N72 and N75) and O. For variables 140302 (Domestic net turnover (value)), 140303 (Non-domestic net turnover (value)), 140304 (Non-domestic net turnover (value) (euro area) (optional for non-euro area countries)) and 140305 (Non-domestic net turnover (value) (non-euro area) (optional for non-euro area countries)): NACE Sections B and C.
Breakdowns	Breakdown by activity For variable 140301 (net turnover (value)): For all countries: — MIGs of NACE Sections B and C as defined in Annex II.A (MIG Energy excl. Sections D and E); — Aggregates of NACE Sections: — B + C, H + I + J + K + M + N (excl. N701, N72 and N75) + O; — NACE Sections: — B, C, G, H, I, J, K, M, N (excl. N701, N72 and N75) and O; — Divisions of NACE Sections: — G, H, I, J, K, M, N (excl. N701, N72 and, N75) and O; — NACE Division G47 without Group G473; — NACE Group G473; — Aggregate of NACE Class G4711 + Group G472; — Aggregate of NACE Class G4712 + Groups G474 + G475 + G476 + G477 + G478 + G479. For medium and large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B and C, Groups of NACE Section G, NACE Classes G4711 and G4712. For variables 140302 (Domestic net turnover (value)), 140303 (Non-domestic net turnover (value)), 140304 (Non-domestic net turnover (value) (euro area)) and 140305 (Non-domestic net turnover (value) (non-euro area)): For all countries: — MIGs of NACE Sections B and C as defined in Annex II.A (MIG Energy excluding Sections D and E); — Aggregates of NACE Sections B + C; — NACE Sections B and C. For medium and large countries as defined in Annex III.A.2: — In addition Divisions of NACE Sections B and C. The additional breakdowns required for medium and large countries are optional for small countries (as defined in Annex III.A.2).
Data transmission deadline	T + 2M for: — MIGs of NACE Sections B and C as defined in Annex II.A (MIG Energy excl. Sections D and E); — Aggregates of NACE Sections: — B + C, H + I + J + K + M + N (excl. N701, N72 and N75) + O; — NACE Sections: — B, C, G, H, I, J, K, M, N (excl. N701, N72 and N75) and O; — Divisions of NACE Sections: — B, C ,H, I, J, K, M, N (excl. N701, N72 and N75) and O; — NACE Division G46; — NACE Groups G461, G462, G463, G464, G465, G466, G467, G468, G469, G471, G472, G474, G475, G476, G477, G478 and G479; — NACE Classes G4711 and G4712. T + 1M for: — NACE Division G47: — Aggregate of NACE Division G47 without Group G473; — Aggregate of NACE Class G4711 + Group G472; — Aggregate of NACE Class G4712 + Groups G474 + G475 + G476 + G477 + G478 + G479; — NACE Group G473.
First reference period using the specifications of this table	January 2025, starting with the transmission of the data implementing the base year change to 2025, in accordance with Annex VII, point 2. For the Member States that accede to the euro area after December 2024, the variables 140304 (Non-domestic net turnover (value) (euro area)) and 140305 (Non-domestic net turnover (value) (non-euro area)) are required from the beginning of the year of the entry into the euro area.’

• (3) tables 10 to 21 are replaced by the following:

‘Table 10. Country-level business statistics on activities of enterprises

Variables	210101. Number of active enterprises 220101. Number of employees and self-employed persons 220102. Number of employees 220103. Number of employees in full-time equivalent units 220201. Hours worked by employees 220301. Employee benefits expense 220302. Wages and salaries 220303. Social security costs 240101. Total purchases of goods and services 250101. Net turnover 250201. Gross margin on goods for resale (1 % rule as defined in Annex III.A.1 based on “net turnover” and “number of employees and self-employed persons” at NACE division level may be applied) 250301. Value of output 250401. Value added 250501. Gross operating surplus 260101. Gross investment in tangible non-current assets 260106. Gross investment in intangible non-current assets, other than goodwill (1 % rule as defined in Annex III.A.1 based on “net turnover” and “number of employees and self-employed persons” at NACE division level may be applied) 260108. Sales proceeds of tangible investments (1 % rule as defined in Annex III.A.1 based on “net turnover” and “number of employees and self-employed persons” at NACE division level may be applied)
Measurement unit	National currency (thousands) except for variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 220102 (Number of employees), 220103 (Number of employees in full-time equivalent units) and 220201 (Hours worked by employees): absolute value
Statistical population	For variables other than 250201 (Gross margin on goods for resale), 260106 (Gross investment in intangible non-current assets, other than goodwill) and 260108 (Sales proceeds of tangible investments): Market producers of NACE Sections B to O and Q to S and divisions T95 and T96. For variables 250201 (Gross margin on goods for resale) and 260108 (Sales proceeds of tangible investments): Market producers of NACE Sections B to G. For variable 260106 (Gross investment in intangible non-current assets, other than goodwill): Market producers of NACE Sections B to E.
Breakdowns	Breakdown by activity (CETO-flag as defined in Annex III.B may be applied) For all variables except for variables 260106 (Gross investment in intangible non-current assets, other than goodwill) and 260108 (Sales proceeds of tangible investments); for variable 250201 (Gross margin on goods for resale) NACE Sections B to G only: — For NACE Sections B to K, M to O and Q to S: sections, divisions, groups and classes; — For NACE Section L: Section, divisions, groups 64.1, 64.2, 64.3, 64.9, 65.1, 65.2 and 65.3, classes 64.11, 64.19, 65.11, 65.12, 65.20 and 65.30; — For divisions 95 and 96: divisions, groups and classes; — Special aggregates as defined in Annex II.B for: — 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), — ICT total, — ICT manufacturing, — ICT services, — High and medium-high technology manufacturing (optional), — High technology manufacturing, — Medium-high technology manufacturing, — Low and medium-low technology manufacturing (optional), — Medium-low technology manufacturing, — Low technology manufacturing, — Information sector, — Computer related services, — Total knowledge intensive services (optional), — Knowledge-intensive high technology services, — Knowledge intensive market services, — Knowledge intensive financial services, — Other knowledge intensive services (optional), — Knowledge intensive activities – Business industries, — Knowledge intensive activities (optional), — Tourism industries (total) (optional), — Tourism industries (mainly tourism) (optional), — Tourism industries (partially tourism) (optional), — Tourism industries – Transport (total) (optional), — Tourism industries – Land transport (optional), — Tourism industries – Water transport (optional), — Tourism industries – Accommodation (optional), — Tourism industries – Food and beverage (total) (optional), — Tourism industries – Car and other rental (total)(optional), — Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies). For variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 220102 (Number of employees), 220302 (Wages and salaries), 250101 (Net turnover) and 250401 (Value added): — In addition, special aggregates as defined in Annex II.B for: — Cultural and creative sectors – total; — Cultural and creative sectors – services. For variables 260106 (Gross investment in intangible non-current assets, other than goodwill) and 260108 Sales proceeds of tangible investments): NACE Sections and divisions.
Use of approximations and quality requirements	For activities of NACE 642, 643 and 653 which are economically not significant in terms of value added and number of employees and self-employed persons 0 values may be provided except for variables 210101 (Number of active enterprises) and 220101 (Number of employees and self-employed persons). If 220102 (number of employees) is not 0, the value also should be provided. In cases where the source data used for compiling the data of the variable is available for the fiscal year for some statistical units and this data cannot be recalculated to cover the calendar year, the calendar year data may be approximated by data on the fiscal year for these statistical units.
Data transmission deadline	Preliminary data: T + 10M for NACE Sections, Divisions and Groups for variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons) and 250101 (Net turnover) Final and validated data: T + 18M for all variables
First reference period using the specifications of this table	2025

Table 11. Country-level business statistics on activities of enterprises broken down by size classes or broken down by legal form

Variables	210101. Number of active enterprises 220101. Number of employees and self-employed persons 220102. Number of employees 220201. Hours worked by employees 220301. Employee benefits expense 220302. Wages and salaries 220303. Social security costs 240101. Total purchases of goods and services 250101. Net turnover 250301. Value of output 250401. Value added 250501. Gross operating surplus
Measurement unit	National currency (thousands) except for variables 210101 (number of active enterprises), 220101 (Number of employees and self-employed persons), 220102 (Number of employees) and 220201 (Hours worked by employees): absolute value
Statistical population	For breakdown by activity and size class of number of employees and self-employed persons of variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 250101 (Net turnover) and 250401 (Value added) and for breakdown by activity and legal form and for breakdown by activity and size class of number of employees of variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons) and 220102 (Number of employees): Market producers of NACE Sections B to O and Q to S and divisions T95 and T96. For breakdown by activity and size class of turnover of variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 250101 (Net turnover) and 250401 (Value added): Market producers of NACE Section G. For breakdown by activity and size class of number of employees and self-employed persons of other variables than 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 250101 (Net turnover) and 250401 (Value added): Market producers of NACE Sections B to F.
Breakdowns	1. Breakdown by activity and size class of number of employees and self-employed persons (CETO-flag as defined in Annex III.B may be applied) Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: — For NACE Sections B to K, M to O and Q to S: Sections, divisions and groups; — For NACE Section L: Section, divisions, groups 64.1, 64.2, 64.3, 64.9, 65.1, 65.2 and 65.3; — For divisions 95 and 96: divisions and groups; — Special aggregate as defined in Annex II: — 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). Size class of number of employees and self-employed persons: — For NACE Sections F to K, M to O and Q to S and divisions T95 and T96 only for variables 210101 (Number of active enterprises) and 220101 (Number of employees and self-employed persons): Total, 0-1 employees and self-employed persons, 2-9 employees and self-employed persons, 10-19 employees and self-employed persons, 20-49 employees and self-employed persons, 50-249 employees and self-employed persons, 250 and more employees and self-employed persons; — For NACE Sections F to K, M to O and Q to S and divisions T95 and T96, for variables other than 210101 (Number of active enterprises) and 220101 (Number of employees and self-employed persons: Total, 0-9 employees and self-employed persons, 10-19 employees and self-employed persons, 20-49 employees and self-employed persons, 50-249 employees and self-employed persons, 250 and more employees and self-employed persons; — For NACE Sections B to E and L: Total, 0-9 employees and self-employed persons, 10-19 employees and self-employed persons, 20-49 employees and self-employed persons, 50-249 employees and self-employed persons, 250 and more employees and self-employed persons. 2. Breakdown by activity and size class of number of employees (CETO-flag as defined in Annex III.B may be applied) For variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons) and 220102 (Number of employees) only: Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: — NACE sections; — Aggregates of NACE divisions: — C10 + C11 + C12, C13 + C14, C17 + C18, C24 + C25, C29 + C30, C31 + C32; — NACE divisions: — C15, C16, C19, C20, C21, C22, C23, C26, C27, C28, C33, T95, T96 and all divisions of NACE Sections G, H, I, J, K, L, M, N, O, Q, R and S; — Groups of NACE divisions G47 and K62 and of NACE Sections M, N and O; — Classes of NACE division K62; — Special aggregates as defined in Annex II.B: — 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), — Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies), — ICT total, — ICT manufacturing, — ICT services. Size class of number of employees breakdown: Total, 0 employees, 1-4 employees, 5-9 employees, 10 and more employees 3. Breakdown by activity and legal form (CETO-flag as defined in Annex III.B may be applied) For variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons) and 220102 (Number of employees) only: Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: Same activity breakdown as in breakdown 2. Legal form breakdown: — Total, — personally owned and no limit to personal liability, — private or publicly quoted joint stock companies with limited liability for those owning shares, — personally owned limited and unlimited liability partnerships (Included are also other legal forms such as co-operatives, associations etc.). 4. Breakdown by activity and size class of turnover For NACE Section G only: (CETO-flag as defined in Annex III.B may be applied; 1 %-rule as defined in Annex III.A.1 based on “net turnover” and “number of employees and self-employed persons” at NACE division level may be applied) Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: NACE section, divisions and groups Size class of turnover breakdown: Annual turnover in million euro: Total, 0 to less than 1, 1 to less than 2, 2 to less than 5, 5 to less than 10, 10 to less than 20, 20 to less than 50, 50 to less than 200, 200 and more.
Use of approximations and quality requirements	For activities of NACE 642, 643 and 653 which are economically not significant in terms of value added and number of employees and self-employed persons 0 values may be provided except for variables 210101 (Number of active enterprises) and 220101 (Number of employees and self-employed persons). If 220102 (number of employees) is not 0, the value also should be provided. In cases where the source data used for compiling the data of the variable is available for the fiscal year for some statistical units and this data cannot be recalculated to cover the calendar year, the calendar year data may be approximated by data on the fiscal year for these statistical units.
Data transmission deadline	Preliminary data: T + 10M for activity and Breakdown by activity and size class of number of employees and self-employed persons for variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons) and 250101 (Net turnover). Final and validated data: T + 18M for all variables
First reference period using the specifications of this table	2025

Table 12. Country-level business statistics on demographic events for enterprises

Variables	210201. Enterprise births 210202. Enterprise deaths 210203. Enterprise survivals 210102. Number of enterprises having at least one employee 210204. Enterprises having the first employee 210205. Enterprises having no employees anymore 210206. Survivals of enterprises having at least one employee 220401. Number of employees and self-employed persons in newly born enterprises 220402. Number of employees in newly born enterprises 220403. Number of employees and self-employed persons in enterprise deaths 220404. Number of employees in enterprise deaths 220405. Number of employees and self-employed persons in enterprise survivals 220406. Number of employees and self-employed persons in enterprise survivals, in the year of birth 220104. Number of employees and self-employed persons in enterprises having at least one employee 220105. Number of employees in enterprises having at least one employee 220407. Number of employees and self-employed persons in enterprises having the first employee 220408. Number of employees in enterprises having the first employee 220409. Number of employees and self-employed persons in enterprises having no employees anymore 220410. Number of employees in enterprises having no employees anymore 220411. Number of employees and self-employed persons in survivals of enterprises having at least one employee 220412. Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth
Measurement unit	Absolute value
Statistical population	Market producers of NACE Sections B to O and Q to S and divisions T95 and T96
Breakdowns	1. Breakdown by activity and size class of number of employees (CETO-flag as defined in Annex III.B may be applied) For all variables except for variables: — 210203 (Enterprise survivals), — 210206 (Survivals of enterprises having at least one employee), — 220405 (Number of employees and self-employed persons in enterprise survivals), — 220406 (Number of employees and self-employed persons in enterprise survivals, in the year of birth), — 220411 (Number of employees and self-employed persons in survivals of enterprises having at least one employee), — 220412 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth). Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: — NACE sections; — Aggregates of NACE divisions: — C10 + C11 + C12, C13 + C14, C17 + C18, C24 + C25, C29 + C30, C31 + C32; — NACE divisions: — C15, C16, C19, C20, C21, C22, C23, C26, C27, C28, C33, T95, T96 and all divisions of NACE Sections G, H, I, J, K, L, M, N, O, Q, R and S; — Groups of NACE divisions G47 and K62 and of NACE Sections M, N and O; — Classes of NACE division K62; — Special aggregates as defined in Annex II.B: — 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), — Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies), — ICT total, — ICT manufacturing, — ICT services. Size class of number of employees breakdown: Total, 0 employees, 1-4 employees, 5-9 employees, 10 and more employees. Size class 0 employees not to be provided for variables: — 210102 (Number of enterprises having at least one employee), — 210204 (Enterprises having the first employee), — 210205(Enterprises having no employees anymore), — 220104 (Number of employees and self-employed persons in enterprises having at least one employee), — 220105 (Number of employees in enterprises having at least one employee), — 220407 (Number of employees and self-employed persons in enterprises having the first employee), — 220408 (Number of employees in enterprises having the first employee), — 220409 (Number of employees and self-employed persons in enterprises having no employees anymore), — 220410 (Number of employees in enterprises having no employees anymore). 2. Breakdown by activity and legal form (CETO-flag as defined in Annex III.B may be applied) For all variables except for variables: — 210203 (Enterprise survivals), — 210206 (Survivals of enterprises having at least one employee), — 220405 (Number of employees and self-employed persons in enterprise survivals), — 220406 (Number of employees and self-employed persons in enterprise survivals, in the year of birth), — 220411 (Number of employees and self-employed persons in survivals of enterprises having at least one employee), — 220412 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth). Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: same activity breakdown as in breakdown 1. Legal form breakdown: — Total, — personally owned and no limit to personal liability, — private or publicly quoted joint stock companies with limited liability for those owning shares, — personally owned limited and unlimited liability partnerships (Included are also other legal forms such as co-operatives, associations etc.). 3. Breakdown by activity, size class of number of employees and number of calendar years of survival (CETO-flag as defined in Annex III.B may be applied) For variables: — 210203 (Enterprise survivals), — 210206 (Survivals of enterprises having at least one employee), — 220405 (Number of employees and self-employed persons in enterprise survivals), — 220406. Number of employees and self-employed persons in enterprise survivals, in the year of birth, — 224011 (Number of employees and self-employed persons in survivals of enterprises having at least one employee) and, — 224012 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth). Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: Same activity breakdown as in breakdown 1. Size class of number employees breakdown: Total, 0, 1-4, 5-9, 10+ Size class 0 not to be provided for variables: — 210206 (Survivals of enterprises having at least one employee), — 220411 (Number of employees and self-employed persons in survivals of enterprises having at least one employee), — 220412 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth). Breakdown by number of calendar years of survival: 1, 2, 3, 4, 5
Data transmission deadline	Preliminary data: — T + 18M for variable 210202 (Enterprise deaths), 220403 (Number of employees and self-employed persons in enterprise deaths) and 220404 (Number of employees in enterprise deaths), — T + 20M for variable 210205 (Enterprises having no employees anymore), 220409 (Number of employees and self-employed persons in enterprises having no employees anymore) and 220410 (Number of employees in enterprises having no employees anymore). Final and validated data: — T + 18M for variables 210201 (Enterprise births), 210203 (Enterprise survivals), 220401 (Number of employees and self-employed persons in newly born enterprises), 220402 (Number of employees in newly born enterprises), 220405 (Number of employees and self-employed persons in enterprise survivals) and 220406 (Number of employees and self-employed persons in enterprise survivals, in the year of birth), — T + 20M for variables 210102 (Number of enterprises having at least one employee), 210204 ( Enterprises having the first employee), 210206 (Survivals of enterprises having at least one employee ), 220104 (Number of employees and self-employed persons in enterprises having at least one employee), 220105 (Number of employees in enterprises having at least one employee), 220407 (Number of employees and self-employed persons in enterprises having the first employee), 220408 (Number of employees in enterprises having the first employee), 220411 (Number of employees and self-employed persons in survivals of enterprises having at least one employee) and 220412 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth), — T + 30M for variables 210202 (Enterprise deaths), 220403 (Number of employees and self-employed persons in enterprise deaths) and 220404 (Number of employees in enterprise deaths), — T + 32M for variables 210205 (Enterprises having no employees anymore), 220409 (Number of employees and self-employed persons in enterprises having no employees anymore) and 220410 (Number of employees in enterprises having no employees anymore).
First reference period using the specifications of this table	2025

Table 13. Country-level business statistics on high-growth enterprises

Variables	210103. Number of high-growth enterprises 210104. Number of young high-growth enterprises 220106. Number of employees in high-growth enterprises 220107. Number of employees in young high-growth enterprises
Measurement unit	Absolute value
Statistical population	Market producers of NACE Sections B to O and Q to S and divisions T95 and T96
Breakdowns	Breakdown by activity (CETO-flag as defined in Annex III.B may be applied) — NACE sections (only for Sections B to O and Q to S); — NACE divisions; — NACE groups (except for NACE Sections Q to S); — Special aggregates as defined in Annex II.B: — 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), — Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies).
Data transmission deadline	Preliminary data: T + 12 M for variables 210103 (Number of high-growth enterprises) and 220106 (Number of employees in high-growth enterprises). Final and validated data: T + 18M for all variables
First reference period using the specifications of this table	2025

Table 14. Country-level business statistics on enterprises by country of ultimate control

Variables	210101. Number of active enterprises 210301. Number of foreign-controlled enterprises 220101. Number of employees and self-employed persons 220301. Employee benefits expense 220501. Number of employees and self-employed persons in foreign-controlled enterprises 220701. Employee benefits expense in foreign-controlled enterprises 230101. Intramural R & D expenditure (1 % rule as defined in Annex III.A.1 based on “net turnover” or “number of employees and self-employed persons” at relevant NACE A38 level aggregates for NACE Sections B to F may be applied) 230201. R & D personnel (1 % rule as defined in Annex III.A.1 based on “net turnover” or “number of employees and self-employed persons” at relevant NACE A38 level aggregates for NACE Sections B to F may be applied) 230301. Intramural R & D expenditure in foreign-controlled enterprises (1 % rule as defined in Annex III.A.1 based on “net turnover” or “number of employees and self-employed persons” at relevant NACE A38 level aggregates for NACE Sections B to F may be applied) 230401. R & D personnel in foreign-controlled enterprises (1 % rule as defined in Annex III.A.1 based on “net turnover” or “number of employees and self-employed persons” at relevant NACE A38 level aggregates for NACE Sections B to F may be applied) 240101. Total purchases of goods and services 240102. Purchases of goods and services for resale 240301. Total purchases of goods and services of foreign-controlled enterprises 240302. Purchases of goods and services for resale of foreign-controlled enterprises 250101. Net turnover 250301. Value of output 250401. Value added 250601. Net turnover of foreign-controlled enterprises 250701. Value of output of foreign-controlled enterprises 250801. Value added of foreign-controlled enterprises 260101. Gross investment in tangible non-current assets 260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
Measurement unit	Absolute value for variables 210101 (Number of active enterprises), 210301 (Number of foreign-controlled enterprises), 220101 (Number of employees and self-employed persons), 220501 (Number of employees and self-employed persons in foreign-controlled enterprises), 230201(R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises). National currency (thousands) for other variables.
Statistical population	For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to O and Q to S and divisions T95 and T96; For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
Breakdowns	Data shall be provided with the detail by country of ultimate control, according to the concept of “ultimate controlling institutional unit”, and by activity of the enterprise. 1. Breakdown by activity and geographical breakdown Data have to be provided as a combination of all breakdowns listed below: For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Activity breakdown: — NACE Sections; — Aggregates of NACE divisions: — C10 + C11 + C12, C13 + C14 + C15, C16 + C17 + C18, C22 + C23, C24 + C25, C29 + C30, C31 + C32, H52 + H53, J59 + J60, K62 + K63, N69 + N70 + N71, N73 + N74 + N75, O78 + O79 + O80 + O81 + O82, R87 + R88, T95 + T96; — NACE divisions: — C19, C20, C21, C26, C27, C28, C33, H49, H50, H51, J58, K61, N72, O77, R86; — Special aggregates as defined in Annex II.B: — 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), — Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies) For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Activity breakdown: — NACE sections; — Aggregates of NACE divisions: — C10 + C11 + C12, C13 + C14 + C15, C16 + C17 + C18, C22 + C23, C24 + C25, C29 + C30, C31 + C32; — NACE divisions: — C19, C20, C21, C26, C27, C28, C33; — Special aggregate as defined in Annex II: — Industry and construction. Geographical breakdown: For variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 220301 (Employee benefits expense), 230101 (Intramural R & D expenditure) and 230201 (R & D personnel), 240101 (Total purchases of goods and services), 240102 (Purchases of goods and services for resale), 250101 (Net turnover), 250301 (Value of output), 250401 (Value added) and 260101 (Gross investment in tangible non-current assets) geographic aggregates “World total” and “Domestically controlled”. For other variables: Geo level 1 as defined in Commission Implementing Regulation (EU) 2020/1470[^ntr1-L_202401840EN.000701-E0001]. 2. Geographical breakdown For variables 210301 (Number of foreign-controlled enterprises), 220501 (Number of employees and self-employed persons in foreign-controlled enterprises), 220701 (Employee benefits expense in foreign-controlled enterprises), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230401 (R & D personnel in foreign-controlled enterprises), 240301 (Total Purchases of goods and services of foreign-controlled enterprises), 240302 (Purchases of goods and services for resale of foreign-controlled enterprises), 250601 (Net turnover of foreign-controlled enterprises), 250701 (Value of output of foreign-controlled enterprises), 250801 (Value added of foreign-controlled enterprises) and 260201 (Foreign-controlled enterprises’ gross investment in tangible non-current assets) Geo level 3 as defined in Implementing Regulation (EU) 2020/1470.
Use of approximations and quality requirements	For division L64 the value of variables 250101 and 250601 (Net turnover) can be approximated by the Value of output as defined in Annex IV. For activities of NACE 642, 643 and 653 included in the data and which are economically not significant in terms of value added and number of employees and self-employed persons 0 values may be assumed except for variables 210101 (Number of active enterprises), 220101 (Number of employees and self-employed persons), 210301 (Number of foreign-controlled enterprises) and 220501 (Number of employees and self-employed persons in foreign-controlled enterprises). For activities of NACE Section L, it can be assumed that the value of variables 240102 and 240302 (Purchases of goods and services for resale) is economically non-significant, therefore 0 values may be provided for variables 240102 and 240302. Additional approximations for activities of NACE Section L may be agreed between the Commission (Eurostat) and the Member States taking into account the country conditions. In cases where the source data used for compiling the data of the variable is available for the fiscal year for some statistical units and this data cannot be recalculated to cover the calendar year, the calendar year data may be approximated by data on the fiscal year for these statistical units.
Data transmission deadline	T + 20M
First reference period using the specifications of this table	2025

Table 15. Country-level business statistics on foreign-controlling enterprises and domestic affiliates active in the reporting country

Variables	210401. Number of foreign-controlling enterprises (UCI concept) and domestic affiliates 220601. Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates 250901. Net turnover of foreign-controlling enterprises (UCI concept) and domestic affiliates
Measurement unit	Absolute value for variables 210401 (Number of foreign-controlling enterprises (UCI concept) and domestic affiliates) and 220601 (Number of employees and self-employed persons in foreign-controlling enterprises (UCI concept) and domestic affiliates). National currency (thousands) for variable 250901 (Net turnover of foreign-controlling enterprises (UCI concept) and domestic affiliates).
Statistical population	Market producers of NACE Sections B to O and Q to T
Breakdowns	Breakdown by activity of the enterprise — NACE sections; — Aggregates of NACE divisions: — C10 + C11 + C12, C13 + C14 + C15, C16 + C17 + C18, C22 + C23, C24 + C25, C29 + C30, C31 + C32, H52 + H53, J59 + J60, K62 + K63, N69 + N70 + N71, N73 + N74 + N75, O78 + O79 + O80 + O81 + O82, R87 + R88; — NACE divisions: — C19, C20, C21, C26, C27, C28, C33, H49, H50, H51, J58, K61, N72, O77, R86; — Special aggregates as defined in Annex II.B: — Industry, construction and services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies), — Services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies).
Use of approximations and quality requirements	For division L64 the value of variable 250901 (Net turnover) can be approximated by the Value of output as defined in Annex IV. For activities of NACE 642, 643 and 653 included in the data and which are economically not significant in terms of value added and number of employees and self-employed persons 0 values may be assumed for variable 250901 (Net turnover of foreign-controlling enterprises (UCI concept) and domestic affiliates). Additional approximations for activities of NACE Section L may be agreed between the Commission (Eurostat) and the Member States taking into account the country conditions. In cases where the source data used for compiling the data of the variable is available for the fiscal year for some statistical units and this data cannot be recalculated to cover the calendar year, the calendar year data may be approximated by data on the fiscal year for these statistical units.
Data transmission deadline	T + 20M
First reference period using the specifications of this table	2025

Table 16. Country-level business statistics on trade in goods by enterprise characteristics