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 (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:

(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

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).

(4) https://europa.eu/!f6H9nX

(5) https://europa.eu/!FNRFFB

(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).