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

Variables	210501. Number of enterprises importing goods 210502. Number of enterprises exporting goods 240401. Statistical value of imports by enterprises 251101. Statistical value of exports by enterprises
Measurement unit	Absolute value for variables 210501 (Number of enterprises exporting goods) and 210502 (Number of enterprises importing goods). National currency (units) for variables 240401 (Statistical value of imports by enterprises) and 251101 (Statistical value of exports by enterprises).
Statistical population	Total exports or imports of goods NACE Sections A to V
Breakdowns	Each of breakdowns 1 to 11 has to be combined with the following geographical breakdown. Geographical breakdown: — World — Intra-Union — Extra-Union 1. Breakdown by activity — Total — NACE sections — NACE divisions — NACE groups of Sections C, D, E and G — Unknown 2. Breakdown by activity and size class of number of employees and self-employed persons Activity breakdown: — Total — NACE sections — NACE divisions of Sections C and G — Special aggregates as defined in Annex II.B: — industry — other than industry and trade — Unknown Size class of number of employees and self-employed persons breakdown: — Total — 0-9 employees and self-employed persons — 10-49 employees and self-employed persons — 50-249 employees and self-employed persons — 250 and more employees and self-employed persons — Unknown 3. Breakdown by activity and additional geographical breakdown Activity breakdown: — Total — NACE Section G — Special aggregates as defined in Annex II.B: — industry — other than industry and trade — Unknown Additional geographical breakdown: — Individual Member States — Most important extra-Union partner countries and zones 4. Breakdown by size class of number of employees and self-employed persons and additional geographical breakdown Size class of number of employees and self-employed persons breakdown: — Total — 0-9 employees and self-employed persons — 10-49 employees and self-employed persons — 50-249 employees and self-employed persons — 250 employees and self-employed persons and more — Unknown Additional geographical breakdown: — Individual Member States — Most important extra-Union partner countries and zones 5. Breakdown by activity and number of partner countries Activity breakdown: Same activity breakdown as in breakdown 3 Number of partner countries breakdown: — Total — 1 — 2 — 3-5 — 6-9 — 10-14 — 15-19 — 20+ — Unknown 6. Breakdown by activity and concentration of trade (for variables 251101 (Statistical value of exports by enterprises) and 240401 (Statistical value of imports by enterprises) only) Activity breakdown: Same activity breakdown as in breakdown 3 Concentration of trade breakdown: — Total — Top 5 — 10 — 20 — 50 — 100 — 500 — 1 000 enterprises 7. Breakdown by activity and type of trader Data to be provided for imports, exports and for total trade Activity breakdown: Same activity breakdown as in breakdown 2 Type of trader breakdown: — Total — One way traders — Two-way traders — All types of traders 8. Breakdown by activity and exports intensity (share of exports of turnover) Type of trader breakdown: Same activity breakdown as in breakdown 2 Exports intensity breakdown: — Total — No exports (0) — Between 0 and less than 25 — Between 25 and less than 50 — Between 50 and less than 75 — 75 or more — Unknown 9. Breakdown by activity and type of control Activity breakdown: Same activity breakdown as in breakdown 2 Type of control breakdown: — Total — Domestically controlled enterprises, Additional breakdown, if available: — Domestically controlled enterprises without own affiliates abroad, — Domestically controlled enterprises with own affiliates abroad, — Foreign-controlled enterprises — Unknown 10. Breakdown by activity and commodity (for variables 251101 (Statistical value of exports by enterprises) and 240401 (statistical value of imports by enterprises) only) Activity breakdown: Same activity breakdown as in breakdown 2 Commodity breakdown: — Total — CPA division level for products of Divisions 10 to 32 of Section C — CPA section level for products of Sections A, B, C, D and E — Special aggregate as defined in Annex II — Other CPA products — Unknown 11. Trade population Data to be provided for imports, exports and for total trade Breakdown of match of trade data with business register in terms of number of enterprises and number of traders for specific populations of traders. Breakdown of match of trade data with business register in terms of statistical value for specific populations of traders.
Data transmission deadline	T + 12 M
First reference period using the specifications of this table	2025

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

Variables	240401. Statistical value of imports by enterprises 251101. Statistical value of exports by enterprises
Measurement unit	National currency (thousands)
Statistical population	Total exports or imports of services, traded between residents and non-residents NACE Sections A to V
Breakdowns	Each of breakdowns 1 to 3 has to be combined with the following geographical breakdown Geographical breakdown: — World — Intra-Union; — Extra-Union. 1. Breakdown by activity and size class of number of employees and self-employed persons Activity breakdown: — Total For the below breakdowns CETO flag as defined in Annex III.B may be applied: — Aggregates of NACE Sections : — A + B, D + E, I + M + P + Q + R + S + T + U + V — NACE Sections: — C, F, G, H, J, K, L, N, O; — Unknown. Size class of number of employees and self-employed persons breakdown: — Total For the below breakdowns CETO flag as defined in Annex III.B may be applied: — 0-49 employees and self-employed persons: — Optional: 0-9 employees and self-employed persons; — Optional: 10-49 employees and self-employed persons; — 50-249 employees and self-employed persons; — 250 and more employees and self-employed persons; — Unknown. 2. Breakdown by activity, type of product and additional geographical breakdown Activity breakdown: Same activity breakdown as in breakdown 1 Product breakdown: — Total services For the below breakdowns CETO flag as defined in Annex III.B may be applied: — EBOPS 2010 main components, as defined in Annex VI, Section 2, Table 1; — Unknown; — Optional: EBOPS 2010 detailed components 10.1, 10.2, and 10.3, as defined in Annex VI, Section 2, Table 1. Optional: Additional geographical breakdown To be provided only for Total services: — Individual Member States; — United States of America. 3. Breakdown by activity and type of control Activity breakdown: Same activity breakdown as in breakdown 1. Type of control breakdown: — Total For the below breakdowns CETO flag as defined in Annex III.B may be applied: — Domestically controlled enterprises Optional: Additional breakdown, if available: — Domestically controlled enterprises without own affiliates abroad; — Domestically controlled enterprises with own affiliates abroad; — Foreign-controlled enterprises; — Unknown.
Data transmission deadline	T + 18 M
Use of approximations and quality requirements	The methods and estimations recommended in the Eurostat-OECD Compilers Guide for Statistics on Services Trade by Enterprise Characteristics should be used. Countries may also use any other equivalent method or estimation, in line with the principles of the MSITS 2010 and Art. 4 of Regulation (EU) 2019/2152. In all cases, the methods used should be clearly described in the metadata.
First reference period using the specifications of this table	2025

Table 18. Country-level business statistics on intramural R & D expenditure

Variables	230101. Intramural R & D expenditure
Measurement unit	National currency (thousands)
Statistical population	All R & D performing units classified in Sections A to V of NACE
Breakdowns	1. Breakdown by sector of performance — Total over all sectors listed below; — business enterprise sector, — higher education sector, — government sector, — private non-profit sector. 2. Breakdown by sector of performance and source of funds Data have to be provided as a combination of all breakdowns listed below Sector of performance breakdown: Same as breakdown 1. Source of funds breakdown: — Total over all sources of funds listed below: — Business enterprise sector, — Government sector, — Private non-profit sector, — Higher education sector, — Rest of the world: — Foreign business enterprises: — Foreign enterprises within the same group (for business enterprise sector only), — Other foreign enterprises (for business enterprise sector only), — European Commission, — International organisations, — Other sources. 3. Breakdown by sector of performance and type of R & D (optional for Higher education sector and for Total) Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1. Type of R & D breakdown: — Basic research, — Applied research, — Experimental development. 4. Breakdown by sector of performance and type of cost Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1. Type of costs breakdown: — Current costs (labour costs and other costs), — Capital expenditure. 5. Breakdown by activity (for business enterprise sector only) — Total over all NACE Sections A to V; — Aggregates of Sections D + E, G + H + I + J + K + L + M + N + O, P + Q, T + U + V; — Sections A, B, C, E, F, G, H, I, J, K, L, N, O, R, S, T, U; — Aggregates of Divisions C10 + C11 + C12, C10 + C11, C13 + C14 + C15, C16 + C17 + C18, C25 + C26 + C27 + C28 + C29 + C30, D35 + E36, E37 + E38 + E39, J58 + J59 + J60, N69 + N70 + N71, N73 + N74 + N75, R87 + R88; — Divisions C12, C13, C14, C15, C16, C17, C18, C19, C20, C21, C22, C23, C24, C25, C26, C27, C28, C29, C30, C31, C32, C33, D35, K61, K62, K63, M68, N71, N72, P84, Q85, R86, V99; — Groups C253, C261, C262, C263, C264, C265, C266, C267, C301, C302, C303, C309, C325, G465, J582, N721, N722, T951; — Aggregates: C304 + C3318, J6039 + K63; — Special aggregates as defined in Annex II.B: — ICT total, — ICT manufacturing, — ICT services. 6. Breakdown by industry orientation (for business enterprise sector only) (optional) “Industry orientation” breakdown: Same as breakdown 5. 7. Breakdown by size class of number of employees and self-employed persons (business enterprise sector only) Size class of number of employees and self-employed persons: — Total over all size classes listed below, including the optional size class 0-9: — 0-9 employees and self-employed persons (optional), — 10-49 employees and self-employed persons, — 50-249 employees and self-employed persons, — 250 and more employees and self-employed persons. 8. Breakdown by source of funds and size class of number of employees and self-employed persons (for business enterprise sector only) Data have to be provided as a combination of all breakdowns listed below: Source of funds breakdown: — Total over all sources of funds listed below: — business enterprise sector, — government sector, — private non-profit sector, — higher education sector, — rest of the world. Size class of number of employees and self-employed persons: — Total over all size classes listed below, including the optional size class 0-9: — 0-9 employees and self-employed persons (optional), — 10-49 employees and self-employed persons, — 50-249 employees and self-employed persons, — 250 and more employees and self-employed persons. 9. Breakdown by major field of research and development (for government and higher education sector only) — Natural science, — Engineering and technology, — Medical and health sciences, — Agricultural and veterinary sciences, — Social sciences, — Humanities and the arts. 10. Breakdown by socioeconomic objective (for government sector only) (optional) Chapter level of the nomenclature for the analysis and comparison of scientific programmes and budgets (NABS)
Data transmission deadline	All breakdowns (except sector of performance breakdown): Every odd-numbered year final and validated data at T + 18M. Sector of performance breakdown: Annually — preliminary data at T + 10M — final and validated data at T + 18M.
First reference period using the specifications of this table	2025

Table 19. Country level business statistics on employment in R & D

Variables	230201. R & D personnel 230202. Researchers
Measurement unit	Absolute value
Statistical population	All R & D performing units classified in Sections A to V of NACE
Breakdowns	1. Breakdown by sector of performance Data to be provided in head count and full-time equivalent units — Total of all sectors listed below: — business enterprise sector, — higher education sector, — government sector, — private non-profit sector. 2. Breakdown by sector of performance and occupation For variable 230201 (R & D personnel) only; data to be provided in full-time equivalent units Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Occupation breakdown: — Total over all occupations listed below — Researchers, — other R & D personnel — technicians and equivalent staff (optional) — other supporting staff (optional) 3. Breakdown by sector of performance and qualification (optional) Data to be provided in full-time equivalent units Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Qualification breakdown: — Total over all qualification levels listed below: — PhD holders (ISCED 2011 level 8), — other University degrees and other tertiary diplomas (ISCED 2011 levels 5, 6 and 7), — other qualifications. 4. Breakdown by sector of performance, occupation and gender For variable 230201 (R & D personnel) only; data to be provided in head count Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Occupation breakdown: Same as breakdown 2 Gender breakdown: — Total, — Female. 5. Breakdown by sector of performance, qualification and gender (optional) Data to be provided in head count Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Qualification breakdown: Same as breakdown 3 Gender breakdown: Same as within breakdown 4 6. Breakdown by activity Data to be provided for business enterprise sector only; data to be provided in head count and full-time equivalent units — Total over all NACE Sections A to V; — Aggregates of Sections D + E, G + H + I + J + K + L + M + N + O, P + Q, T + U + V; — Sections A, B, C, E, F, G, H, I, J, K, L, N, O, R, S, T, U; — Aggregates of Divisions C10 + C11 + C12, C10 + C11, C13 + C14 + C15, C16 + C17 + C18, C25 + C26 + C27 + C28 + C29 + C30, D35 + E36, E37 + E38 + E39, J58 + J59 + J60, N69 + N70 + N71, N73 + N74 + N75, R87 + R88; — Divisions C12, C13, C14, C15, C16, C17, C18, C19, C20, C21, C22, C23, C24, C25, C26, C27, C28, C29, C30, C31, C32, C33, D35, K61, K62, K63, M68, N71, N72, P84, Q85, R86, V99; — Groups C253, C261, C262, C263, C264, C265, C266, C267, C301, C302, C303, C309, C325, G465, J582, N721, N722, T951; — Aggregates: C304 + C3318, J6039 + K63; — Special aggregates as defined in Annex II.B — ICT total, — ICT manufacturing, — ICT services. 7. Breakdown by major field of research and development and gender Data to be provided in for government and higher education sector only — Headcount — Fulltime equivalent units (optional) Data have to be provided as a combination of all breakdowns listed below: Major field of research and development breakdown: — Natural science, — Engineering and technology, — Medical and health sciences, — Agricultural and veterinary sciences, — Social sciences, — Humanities and the arts. Gender breakdown: Same as within breakdown 4 8. Breakdown by activity and gender Data to be provided in head count and for the business enterprise sector only Data have to be provided as a combination of all breakdowns listed below: Activity breakdown: Same as breakdown 6 Gender breakdown: Same as within breakdown 4 9. Breakdown by size class of number of employees and self-employed persons Data to be provided in full-time equivalent units and for the business enterprise sector only Size class of number of employees and self-employed persons breakdown: — 0-9 employees and self-employed persons (optional), — 10-49 employees and self-employed persons, — 50-249 employees and self-employed persons, — 250 and more employees and self-employed persons. The total for the business enterprise sector shall cover all size classes listed above, including the optional size class 0-9. 10. Breakdown by sector of performance and gender For variable 230202 (Researchers) only; data to be provided in — head count, — full-time equivalent units (optional). Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Gender breakdown: Same as within breakdown 4 11. Breakdown by sector of performance, age group and gender (optional) For variable 230202 (Researchers) only; data to be provided in head count unit Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 For the business enterprise sector and private non-profit sector: optional Age group breakdown: — Total over all age groups listed below — < 25, — 25-34, — 35-44, — 45-54, — 55-64, — ≥ 65. Gender breakdown: Same as within “breakdown 4” 12. Breakdown by sector of performance, citizenship and gender (optional) For variable 230202 (Researchers) only; data to be provided in head count unit Data have to be provided as a combination of all breakdowns listed below: Sector of performance breakdown: Same as breakdown 1 Citizenship breakdown: — Total over all citizenships and citizenship classes below: — national citizenship, — citizenship of other EU Member States, — citizenship of other European countries, — citizenship of North America, — citizenship of Central and South America, — citizenship of Asia, — citizenship of Africa, — other citizenship. Gender breakdown: Same as within breakdown 4
Data transmission deadline	All breakdowns (except sector of performance breakdown): Every odd-numbered year final and validated data at T + 18M Sector of performance breakdown for “Researchers” and “Total Personnel” in FTE: Annually — preliminary data at T + 10M, — final and validated data at T + 18M.
First reference period using the specifications of this table	2025

Table 20. Country-level statistics on publicly funded R & D

Variables	230501. Government budget allocations for research and development (GBARD) 230502. National public funding to transnationally coordinated R & D
Measurement unit	National currency (thousands)
Statistical population	All R & D performing units classified in Sections A to V of NACE
Breakdowns	1. Breakdown by socioeconomic objective for GBARD For variable 230501 (Government budget allocations for research and development (GBARD)) — Categories of the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS) — Subcategories of the NABS (optional) 2. Breakdown by funding mode for GBARD in final budget (optional) For variable 230501 (Government budget allocations for research and development (GBARD)) — Project funding — Institutional funding 3. Breakdown by type of programme/performer For variable 230502 (National public funding to transnationally coordinated R & D) — National contributions to transnational public R & D performers, — National contributions to Europe-wide transnational public R & D programmes, — National contributions to bilateral or multilateral public R & D programmes established between Member States governments (and with candidate countries and EFTA countries)
Data transmission deadline	All breakdowns (for Breakdown 1: in the final budget): Annually final and validated data at T + 12M Breakdown 1 (in the provisional budget): Annually data at T + 6M
First reference period using the specifications of this table	2025

Table 21. Country-level business statistics on purchases by enterprises

Variables	240102. Purchases of goods and services for resale 240103. Expenses on services provided through agency workers 240104. Expenses of long term rental and operating leases (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) 240105. Purchases of energy products (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 for Sections D, E and F) 240106. Payments to subcontractors (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)
Statistical population	For variable 240102 (Purchases of goods and services for resale): Market producers of NACE Sections B to K, M to O and Q to S and divisions T95 and T96 For variable 240103 (expenses on services provided through agency workers): Market producers of NACE Sections B to O and Q to S and divisions T95 and T96 For variables 240104 (expenses of long term rental and operating leases) and 240106 (payments to subcontractors): Market producers of NACE Sections B to F For variable 240105 (purchases of energy): Market producers of NACE Sections B to F
Breakdowns	Breakdown by activity (CETO-flag as defined in Annex III.B may be applied) For variables 240102 (purchases for goods and services for resale) and 240103 (expenses on services provided through agency workers): — For NACE Sections B to K, M to O and Q to S: sections, divisions, groups and classes; — Only for variable 240103, for NACE Section L: Section, divisions, groups 64.1, 64.2, 64.3, 64.9, 65.1, 65.2, 65.3 and 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: — 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) (for variable 240102 this special aggregate will exclude Section L), — 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 (variable 240102 not to be provided for this special aggregate), — 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 240104 (expenses of long term rental and operating leases) and 240106 (payments to subcontractors) (NACE Sections B to F): NACE sections and divisions. For variable 240105 (purchases of energy products): — For NACE Sections B, C and F: sections, division, groups and classes; — For NACE Sections D and E: sections and divisions.
Use of approximations and quality requirements	For activities of NACE 642, 643 and 653 that are economically not significant in terms of value added and number of employees and self-employed persons 0 values may be provided. For activities of NACE Section L, it can be assumed that the value of variable 240102 (Purchases of goods and services for resale) is economically non-significant, therefore 0 values may be provided for variable 240102. 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 + 18M
First reference period using the specifications of this table	2026 for variable 240106 (payment to subcontractors) 2025 for all other variables’

• (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

Variables	250112. Net turnover by residence of client (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: for groups and classes the 1 %-rule shall be applied at the corresponding division level) 250113. Net turnover by product (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: for groups and classes the 1 %-rule shall be applied at the corresponding division level)
Measurement unit	National currency (thousands)
Statistical population	Activity coverage: Market producers of NACE divisions 62, 63, 78, groups 58.2, 69.1, 69.2, 70.2, 71.1, 71.2, 73.1 and 73.2.
	Size class coverage: Enterprises with 20 or more employees and self-employed persons only
Breakdowns	CETO-flag as defined in Annex III.B may be applied For variable 250113 (Net turnover by product) 1. Breakdown by product CPA for NACE divisions 62 and 63, and groups 58.2, 63.1 and 63.9 (Computer services): Total, 58.21, 58.29, 58.29.1 + 58.29.2, 58.29.3 + 58.29.4, 58.29.5, 62.01, 62.02, 62.03, 62.09, 63.11, 63.12, 95.11, Resale (should include all resale (wholesale and retail) of software which is not developed by the enterprise as well as the resale of hardware which is not manufactured by the enterprise), Other products n.e.c. CPA for NACE group 69.1 (Legal services): Total, 69.10.11, 69.10.12, 69.10.13, 69.10.14, 69.10.15, 69.10.16, 69.10.17, 69.10.18, 69.10.19, Other products n.e.c. CPA for NACE group 69.2 (Accounting, bookkeeping and auditing activities; tax consultancy): Total, 69.20.1, 69.20.2, 69.20.21 + 22 + 23, 69.20.24, 69.20.29, 69.20.3, 69.20.4, Other products n.e.c. CPA for NACE group 70.2 (Management consultancy activities) and class 7330: Total, 70.21.1, 70.22.1, 70.22.11, 70.22.12, 70.22.13, 70.22.14, 70.22.15, 70.22.16, 70.22.17, 70.22.2, 70.22.3, Other products n.e.c. CPA for NACE class 71.11 (Architectural activities): Total, 71.11.1, 71.11.2, 71.11.21 + 22, 71.11.23, 71.11.24, 71.11.3, 71.11.4, Other products n.e.c. CPA for NACE class 71.12 (Engineering services and related technical consulting services): Total, 71.12.1, 71.12.11, 71.12.12, 71.12.13, 71.12.14, 71.12.15, 71.12.16, 71.12.17, 71.12.18, 71.12.19, 71.12.2, 71.12.3, Other products n.e.c. CPA for NACE group 71.2 (Technical testing and analysis): Total, 71.20.1, 71.20.11, 71.20.12, 71.20.13, 71.20.14, 71.20.19, Other products n.e.c. CPA for NACE group 73.1 (Advertising): Total, 73.11.1, 73.11.11, 73.11.12, 73.11.13, 73.11.19, 73.12.1, 73.12.11, 73.12.12, 73.12.13, 73.12.14, 73.12.19, Other products n.e.c. CPA for NACE group 73.2 (Market research and public opinion polling): Total, 73.20.1, 73.20.11, 73.20.12, 73.20.13, 73.20.14 + 19, 73.20.2, Other products n.e.c CPA for NACE division 78 (Employment activities): Total, 78.10.1, 78.10.11, 78.10.12, 78.20.1, 78.20.11, 78.20.12, 78.20.13, 78.20.14, 78.20.15, 78.20.16, 78.20.19, 78.30.1, Other products n.e.c. For variable 250112 (Net turnover by residence of client) 2. Breakdown by residence of client Total — Resident (as defined in ESA2010 paragraph 1.62), — Non-resident, — intra-EU, — extra-EU.
Use of approximations and quality requirements	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 + 18M
First reference period using the specifications of this table	2025 for NACE divisions 62, 63 and 78 and groups 58.2, 71.1, 71.2, 73.1 and 73.2 2026 for NACE groups 69.1, 69.2 and 70.2

Table 24. Country-level business statistics on broad activity regroupings breakdown of net turnover of enterprises

Variables	250102. Net turnover from agriculture, forestry, fishing and industrial activities 250103. Net turnover from industrial activities 250104. Net turnover from industrial activities excluding construction 250105. Net turnover from construction 250106. Net turnover from service activities 250107. Net turnover from trading activities of purchase and resale and from intermediary activities 250108. Net turnover from building 250109. Net turnover from civil engineering (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 for all variables)
Measurement unit	National currency (thousands)
Statistical population	For variable 250102 (net turnover from agriculture, forestry, fishing and industrial activities): Market producers of NACE Section G. For variables 250104 (net turnover from industrial activities excluding construction), 250105 (net turnover from construction), 250108 (Net turnover from building) and 250109 (Net turnover from civil engineering): Market producers of NACE Section F. For variable 250103 (net turnover from industrial activities): Market producers of NACE Sections B to E. For variables 250106 (net turnover from service activities) and 250107 (Net turnover from trading activities of purchase and resale and from intermediary activities): Market producers of NACE Sections B to G.
Breakdowns	Breakdown by activity Activity breakdown: NACE sections and divisions
Use of approximations and quality requirements	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 + 18M
First reference period using the specifications of this table	2027 for NACE Rev. 2.1 division 47 2028 for all other activities’

• (5) table 27 is replaced by the following:

‘Table 27. Country-level business statistics on investments in tangible non-current assets by enterprises

Variables	260102. Gross investment in land 260103. Gross investment in the acquisition of existing buildings 260104. Gross investment in construction and improvement of buildings 260105. Gross investment in machinery and equipment (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 for all variables except for variable 260105 (Gross investment in machinery and equipment))
Measurement unit	National currency (thousands)
Statistical population	For variable 260105 (gross investment in machinery and equipment): Market producers of NACE Sections B to O and Q to S and divisions T95 and T96. For variables 260102 (Gross investment in land), 260103 (Gross investment in the acquisition of existing buildings) and 260104 (Gross investment in construction and improvement of buildings): Market producers of NACE Sections B to G.
Breakdowns	Breakdown by activity: (CETO-flag as defined in Annex III.B may be applied ) For variable 260105 (gross investment in machinery and equipment) (NACE Sections B to O and Q to S and divisions T95 and T96) — For NACE Sections B to K, M to O and Q to S: NACE sections, divisions, groups and classes; — For NACE Section L: NACE Section, divisions, groups 64.1, 64.2, 64.3, 64.9, 65.1, 65.2, 65.3 classes 64.11, 64.19, 65.11, 65.12, 65.20, 65.30; — For NACE divisions T95 and T96: NACE divisions, groups and classes; — 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), — 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). For variables 260102 (Gross investment in land), 260103 (Gross investment in the acquisition of existing buildings and structures) and 260104 (Gross investment in construction and improvement of buildings) (NACE Sections B to G only): 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. 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 + 18M
First reference period using the specifications of this table	2025’

• (6) tables 29 to 33 are replaced by the following:

‘Table 29. Regional business statistics on local units

Variables	310101. Number of local units (optional for NACE Section L) 320101. Number of employees and self-employed persons in local units 320301. Wages and salaries in local units
Measurement unit	National currency for variable 320301 (Wages and salaries in local units); absolute figures for other variables
Statistical population	Local units of market producers of NACE Sections B to O and Q to S and divisions T95 and T96 (optional for NACE Section L for variable 310101 (Number of local units))
Breakdowns	Breakdown by region and activity Data have to be provided as a combination of all breakdowns listed below: Regional breakdown: NUTS levels 0 to 2[^ntr2-L_202401840EN.000701-E0002] Activity breakdown: NACE sections and divisions
Use of approximations and quality requirements	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 + 18M
First reference period using the specifications of this table	2025

Table 30. Regional business statistics on enterprises

Variables	310102. Number of active enterprises 310201. Enterprise births 310202. Enterprise deaths 310203. Enterprise survivals (3-calendar year survival only) 310104. Number of high-growth enterprises 310103. Number of enterprises having at least one employee 310204. Enterprises having the first employee 310205. Enterprises having no employees anymore 310206. Survivals of enterprises having at least one employee (only for enterprises having survived for three calendar years) 320102. Number of employees and self-employed persons 320103. Number of employees 320201. Number of employees and self-employed persons in newly born enterprises 320202. Number of employees in newly born enterprises 320203. Number of employees and self-employed persons in enterprise deaths 320204. Number of employees in enterprise deaths 320205. Number of employees and self-employed persons in enterprises survivals (only for enterprises having survived for three calendar years) 320206. Number of employees and self-employed persons in enterprises survivals, in the year of birth (only for enterprises having survived for three calendar years) 320104. Number of employees and self-employed persons in enterprises having at least one employee 320105. Number of employees enterprises having at least one employee 320207. Number of employees and self-employed persons in enterprises having the first employee 320208. Number of employees in enterprises having the first employee 320209. Number of employees and self-employed persons in enterprises having no employees anymore 320210. Number of employees in enterprises having no employees anymore 320211. Number of employees and self-employed persons in survivals of enterprises having at least one employee (only for enterprises having survived for three calendar years) 320212. Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth (only for enterprises having survived for three calendar years)
Measurement unit	Absolute figures
Statistical population	Market producers of NACE Sections B to O and Q to S and divisions T95 and T96
Breakdowns	1. Breakdown by region and activity Data have to be provided as a combination of all breakdowns listed below: Regional breakdown: NUTS levels 0 to 3 Activity breakdown: — Aggregates of NACE Sections: — B + C + D + E, J + K, L + M, N + O, Q + R, S + T95 + T96 — NACE sections: — F, G, H, I; — 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). 2. Breakdown by region and size class of number of employees Data have to be provided as a combination of all breakdowns listed below: Regional breakdown (for all variables except for variable 310104 (Number of high-growth enterprises)): NUTS levels 0 to 3 Size class of employees breakdown: Total, 0 employees, 1-9 employees, 10 and more employees; size class 0 is not required for variables 310103 (Number of enterprises having at least one employee), 310204 (Enterprises having the first employee), 310205 (Enterprises having no employees anymore), 310206 (Survivals of enterprises having at least one employee (only for enterprises having survived for three calendar years)), 320104 (Number of employees and self-employed persons in enterprises having at least one employee), 320105 (Number of employees in enterprises having at least one employee), 320207 (Number of employees and self-employed persons in enterprises having the first employee), 320208 (Number of employees in enterprises having the first employee), 320209 (Number of employees and self-employed persons in enterprises having no employees anymore), 320210 (Number of employees in enterprises having no employees anymore), 320211 (Number of employees and self-employed persons in survivals of enterprises having at least one employee (only for enterprises having survived for three calendar years)) and 320212 (Number of employees and self-employed persons in survivals of enterprises having at least one employee, in the year of birth (only for enterprises having survived for three calendar years))
Data transmission deadline	Preliminary data: for variables 310202 (Enterprise deaths), 310205 (Enterprises having no employees anymore), 320203 (Number of employees and self-employed persons in enterprise deaths), 320204 (Number of employees in enterprise deaths), 320209 (Number of employees and self-employed persons in enterprises having no employees anymore) and 320210 (Number of employees in enterprises having no employees anymore): T + 22 M. Final and validated data: T + 22M except for variables 310202 (Enterprise deaths), 310205 (Enterprises having no employees anymore), 320203 (Number of employees and self-employed persons in enterprise deaths), 320204 (Number of employees in enterprise deaths), 320209 (Number of employees and self-employed persons in enterprises having no employees anymore) and 320210 (Number of employees in enterprises having no employees anymore): T + 34M.
First reference period using the specifications of this table	2025

Table 31. Regional business statistics on R & D expenditure

Variables	330101. Intramural R & D expenditure
Measurement unit	National currency (thousands)
Statistical population	All R & D performing units classified in Sections A to V of NACE
Breakdowns	Breakdown by region and sector of performance Data have to be provided as a combination of all breakdowns listed below: Regional breakdown: NUTS levels 1 and 2 Sector of performance breakdown: — Total over all sectors listed below — business enterprise sector — higher education sector — government sector — private non-profit sector
Data transmission deadline	All breakdowns: Every odd-numbered year final and validated data at T + 18M
First reference period using the specifications of this table	2025

Table 32. Regional business statistics on employment in R & D

Variables	330201. R & D personnel 330202. Researchers
Measurement unit	Absolute figures
Statistical population	All R & D performing units classified in Sections A to V of NACE
Breakdowns	1. Breakdown by region and sector of performance Data to be provided for head count and full-time equivalent units Data have to be provided as a combination of all breakdowns listed below: Regional breakdown: NUTS levels 1 and 2 Sector of performance breakdown: — Total over all sectors listed below — business enterprise sector — higher education sector — government sector — private non-profit sector 2. Breakdown by region, sector of performance and gender (optional) For variable 330201 (R & D personnel) data to be provided in head count unit. For variable 330202 (Researchers) data to be provided in head count and in full-time equivalent units Data have to be provided as a combination of all breakdowns listed below: Regional breakdown: NUTS levels 1 and 2 Sector of performance breakdown: Same as breakdown 1 Gender breakdown: — Total, — Female.
Data transmission deadline	All breakdowns: Every odd-numbered year final and validated data at T + 18M
First reference period using the specifications of this table	2025

Table 33. Statistics on international activities – control by institutional units of the reporting country on enterprises abroad

Variables	410101. Number of enterprises abroad ultimately controlled by institutional units of the reporting country 420101. Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country 420201. Employee benefits expense in enterprises abroad ultimately controlled by institutional units of the reporting country (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 O and Q to T may be applied) 430101. Gross investment in tangible non-current assets of enterprises abroad ultimately controlled by institutional units of the reporting country (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 O and Q to T may be applied) 440101. Net turnover of enterprises abroad ultimately controlled by institutional units of the reporting country
Measurement unit	For variables 410101 (Number of enterprises abroad ultimately controlled by institutional units of the reporting country) and 420101 (Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country): absolute value. For other variables national currency (thousands)
Statistical population	For all variables: Market producers of NACE Sections B to O and Q to T abroad (should cover the foreign affiliates of all ultimate controlling institutional units of the reporting country)
Breakdowns	Data shall be provided with the detail by country of residence and by activity of the enterprise abroad. 1. Breakdown by activity and geographical breakdown 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 + 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). Geographical breakdown: Geo level 2 as defined in Implementing Regulation (EU) 2020/1470 2. Geographical breakdown Geo level 3 as defined in Implementing Regulation (EU) 2020/1470
Use of approximations and quality requirements	For division L64 the value of variable 440101 (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 410101 (Number of enterprises abroad ultimately controlled by institutional units of the reporting country) and 420101 (Number of employees and self-employed persons in enterprises abroad ultimately controlled by institutional units of the reporting country). 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 data of the fiscal year cannot be recalculated to cover the calendar year, the calendar year data may be approximated by data on the fiscal year.
Data transmission deadline	T + 20M
First reference period using the specifications of this table	2025’

[^ntr1-L_202401840EN.000701-E0001]: 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).

[^ntr2-L_202401840EN.000701-E0002]: 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

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

C. SPECIAL AGGREGATES OF CPA CODES

’

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:

• 1. the variable to be used for grouping of Member States into size classes is the value added;

• 1. two thresholds – set at 1 % respectively at 4 % – are to be used to distinguish between small, medium and large Member States;

• 1. the overall grouping of the Member States is to be done on the basis of their share in the EU value added of NACE Sections B to O (excluding Section L);

safeguard clause: if a Member State’s share in the EU value added in one of the following NACE sections or defined aggregates corresponds to that of a lower size category (lower than the size category resulting from the overall grouping), the data requirements for that Member State shall correspond to those of the lower size category for the Section (or Sections) in question. This may apply to NACE Sections C (“Manufacturing”), F (“Construction”), Section G (“Trade”), and to the aggregate of Sections H to O (excl. L, “Services”);

• 1. the grouping of Member States is made on the basis of the data for the base year and is then applicable for 5 consecutive years.’;

• (2) in Part B, points 3 and 4 are replaced by the following:

• ‘3. The overall grouping of Member States is to be done on the basis of their share in the EU value added of NACE Sections B to S and Divisions 95 and 96 (excluding Section P) except for:

• — Variables 251001 (Sold production), 251002 (Production under sub-contracted operations) and 251003 (Actual production) where the grouping is to be done on the basis of their share in the EU sold production of CPA divisions (05 to 33) under the scope of the PRODCOM list;

• — Variables 460101 (imports and acquisition of services), 460201 (exports and provision of services), 240401 (Statistical value of imports by enterprises) and 251101 (Statistical value of exports by enterprises), where the grouping is to be done on the basis of their share in the EU total services trade volume (exports plus imports of services, traded between residents and non-residents – expressed as the sum of variables 240401 (Statistical value of imports by enterprises) and 251101 (Statistical value of exports by enterprises))

• 1. The number of statistics that can be marked with a CETO flag for variables as laid down in Annex I to this Regulation:

• (a) for small countries: all data at NACE class level and no more than 25 % of the data at NACE group level for the activity breakdown; all data at NACE group level except for the total overall size classes for the combined activity and size class breakdowns; no more than 20 % of the data at individual PRODCOM heading level;

• (b) for medium countries: no more than 25 % of data at NACE class level for the activity breakdown, no more than 25 % of data at NACE group level except for the total overall size classes for the combined activity and size class breakdowns for the size class breakdown at NACE group level; no more than 15 % of data for individual PRODCOM headings. In addition, if, in any of those Member States, the share of a NACE class or of a size class of NACE group is less than 0,1 % of the business economy of the Member State concerned or less than 0,1 % of the total over all individual PRODCOM headings, those data may additionally be sent as CETO-flagged.’.

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:

— all taxes, duties or levies linked directly to revenue;

— any amounts collected on behalf of any principal, if the statistical unit is acting as an agent in its relationship with said principal;

— all income not arising in the course of ordinary activities of the statistical unit. Usually, these types of income are classified as “Other (operating) income”, “Financial income”, “Extra-ordinary income” or under a similar heading, depending on the respective set of generally accepted accounting standards used to prepare the financial statements.

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:

— resales to other traders, professional users, etc. (wholesale sales);

— resales to households or small-scale users (retail sales).

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.