Commission Implementing Regulation (EU) 2024/1840

Contents

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^note, 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^note 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^note 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^note was made available to the classification users on 1 August 2023, along with explanatory notes^note.

(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^note, (EU) 2022/918^note and (EU) 2022/1092^note. 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 1Amendments to Implementing Regulation (EU) 2020/1197#

Implementing Regulation (EU) 2020/1197 is amended as follows:

(1)the following Article 11a is inserted:‘Article 11aTransitional measures on double reporting and double coding1.For the reference year 2025, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use NACE Rev. 2 as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council^note in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137^note (“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;

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

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

(a)table 2. Enterprise group;

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

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

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

(b)table 3. Enterprise.

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

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

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

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

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

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

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

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

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

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

(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”.2.For the reference years 2025, 2026 and 2027, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit, to the Commission (Eurostat), the data that are referred to in the following tables of Annex I, Part B within the deadlines set out therein:3.For the reference year 2025, Member States shall assign the activity codes to statistical units in the national statistical business registers referred to in Annex VIII in accordance with both the original NACE Rev. 2 and NACE Rev. 2.1.4.For the reference year 2025, Member States shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the Commission (Eurostat) the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part A:5.For the reference year 2025 and for the purposes of the use of the EuroGroups Register referred to in Article 8(4) of Regulation (EU) 2019/2152, the Commission (Eurostat) shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the national statistical authorities of Member States and may transmit to the national central banks and the European Central Bank, exclusively for statistical purposes, the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part C:6.For the reference year 2025, and for the purpose of the production of the EuroGroups Register, the Commission shall, in addition to reporting on the basis of NACE Rev. 2.1, use original NACE Rev. 2 to compile and transmit to the competent staff contributing to the production of the EuroGroups Register in the national statistical authorities of Member States the data of annual periodicity that are referred to in the following tables of Annex IX, Section 3, Part D:^note^note

(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 2Amendments to Implementing Regulation (EU) 2022/918#

Implementing Regulation (EU) 2022/918 is amended as follows:

(1)the following Article 2a is inserted:‘Article 2aTransitional measures on backcastingFor 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^note in its version prior to the date of application of Commission Delegated Regulation (EU) 2023/137^note (“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.^note^note

(2)the Annex is replaced by the text in Annex V to this Regulation.

Article 3Amendments 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 4Application#

1.Article 1 shall apply from 1 January 2025, as regards data transmissions to and from the Commission (Eurostat), for reference periods that start on or after that date.

2.Article 2, point (2), shall apply from 1 January 2025, as regards data transmissions to the Commission (Eurostat) for reference periods that end on or after that date.

3.Article 3 shall apply from 1 January 2026, as regards data transmissions to the Commission (Eurostat), for reference periods that start on or after that date.

Article 5Entry 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.

Annex I · Data to be transmitted

Variables	As specified in Annex II
Measurement unit	As specified in Annex II
Statistical population	All enterprises with economic activity in NACE Sections B, C, D, E, H, J, K, L and Divisions 46, 71, 72 or 73 with 10 or more employees and self-employed persons in the reference period^note
Breakdowns	Data sets as specified in Annex II (variable breakdowns) and Annex III (enterprise breakdowns)
Use of approximations and Quality requirements	Statistical unit “enterprise”Where the reporting unit is part of an enterprise, Member States may use appropriate statistical methodology to produce, and transmit data to Eurostat, for the statistical unit “enterprise”. The methodology shall be described in the metadata and quality reporting.Coherence with national Business RegisterMember States shall assess the coherence between data collected and information that is available in national Business Register as referred to in Article 8(2) of Regulation (EU) 2019/2152 for, at least, the variables “Number of enterprises”, “Employees and self-employed persons in the enterprise”, “Total turnover of the enterprise”, and “Age of the enterprise”. Member States shall report the results of the assessment in the metadata and quality reporting.
Data transmission deadline	Final and validated data: T + 18 months after the reference year
First reference period using the specifications of this table	2026

Annex II · Main Industrial Groupings (MIGs) and special aggregates

The MIGs and special aggregates included in the activity breakdowns in the tables included in Part B of Annex I to this Regulation have to be calculated in the following way.

A. main industrial groupings (migs)

1. The definition of main industrial groupings

The allocation of NACE groups and divisions to the Main Industrial Groupings (MIGs) is defined in the following table.

For the variables 130101, 130102 and 130103, the allocation of CPA groups to MIGs approximations can be derived based on the allocation of NACE groups.

Allocation of nace headings to categories of aggregate classification

NACE description	Aggregate classification
07 Mining of metal ores	Intermediate goods
08 Other mining and quarrying	Intermediate goods
09 Mining support service activities	Intermediate goods
10.6 Manufacture of grain mill products, starches and starch products	Intermediate goods
10.9 Manufacture of prepared animal feeds	Intermediate goods
13.1 Preparation and spinning of textile fibres	Intermediate goods
13.2 Weaving of textiles	Intermediate goods
13.3 Finishing of textiles	Intermediate goods
16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials	Intermediate goods
17 Manufacture of paper and paper products	Intermediate goods
20.1 Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms	Intermediate goods
20.2 Manufacture of pesticides, disinfectants and other agrochemical products	Intermediate goods
20.3 Manufacture of paints, varnishes and similar coatings, printing ink and mastics	Intermediate goods
20.5 Manufacture of other chemical products	Intermediate goods
20.6 Manufacture of man-made fibres	Intermediate goods
22 Manufacture of rubber and plastic products	Intermediate goods
23 Manufacture of other non-metallic mineral products	Intermediate goods
24 Manufacture of basic metals	Intermediate goods
25.4 Forging and shaping metal and powder metallurgy	Intermediate goods
25.5 Treatment and coating of metals; machining	Intermediate goods
25.6 Manufacture of cutlery, tools and general hardware	Intermediate goods
25.9 Manufacture of other fabricated metal products	Intermediate goods
26.1 Manufacture of electronic components and boards	Intermediate goods
27.1 Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus	Intermediate goods
27.2 Manufacture of batteries and accumulators	Intermediate goods
27.3 Manufacture of wiring and wiring devices	Intermediate goods
27.4 Manufacture of lighting equipment	Intermediate goods
27.9 Manufacture of other electrical equipment	Intermediate goods
05 Mining of coal and lignite	Energy
06 Extraction of crude petroleum and natural gas	Energy
19 Manufacture of coke and refined petroleum products	Energy
35 Electricity, gas, steam and air conditioning supply	Energy
36 Water collection, treatment and supply	Energy
25.1 Manufacture of structural metal products	Capital goods
25.2 Manufacture of tanks, reservoirs and containers of metal	Capital goods
25.3 Manufacture of weapons and ammunition	Capital goods
26.2 Manufacture of computers and peripheral equipment	Capital goods
26.3 Manufacture of communication equipment	Capital goods
26.5 Manufacture of measuring testing instruments, clocks and watches	Capital goods
26.6 Manufacture of irradiation, electromedical and electrotherapeutic equipment	Capital goods
28 Manufacture of machinery and equipment n.e.c.	Capital goods
29 Manufacture of motor vehicles, trailers and semi-trailers	Capital goods
30.1 Building of ships and boats	Capital goods
30.2 Manufacture of railway locomotives and rolling stock	Capital goods
30.3 Manufacture of air and spacecraft and related machinery	Capital goods
30.4 Manufacture of military fighting vehicles	Capital goods
32.5 Manufacture of medical and dental instruments and supplies	Capital goods
33 Repair, maintenance and installation of machinery and equipment	Capital goods
26.4 Manufacture of consumer electronics	Consumer durables
26.7 Manufacture of optical instruments, magnetic and optical media and photographic equipment	Consumer durables
27.5 Manufacture of domestic appliances	Consumer durables
30.9 Manufacture of transport equipment n.e.c.	Consumer durables
31 Manufacture of furniture	Consumer durables
32.1 Manufacture of jewellery, bijouterie and related articles	Consumer durables
32.2 Manufacture of musical instruments	Consumer durables
10.1 Processing and preserving of meat and production of meat products	Consumer non-durables
10.2 Processing and preserving of fish, crustaceans and molluscs	Consumer non-durables
10.3 Processing and preserving of fruit and vegetables	Consumer non-durables
10.4 Manufacture of vegetable and animal oils and fats	Consumer non-durables
10.5 Manufacture of dairy products and edible ice	Consumer non-durables
10.7 Manufacture of bakery and farinaceous products	Consumer non-durables
10.8 Manufacture of other food products	Consumer non-durables
11 Manufacture of beverages	Consumer non-durables
12 Manufacture of tobacco products	Consumer non-durables
13.9 Manufacture of other textiles	Consumer non-durables
14 Manufacture of wearing apparel	Consumer non-durables
15 Manufacture of leather and related products of other materials	Consumer non-durables
18 Printing and reproduction of recorded media	Consumer non-durables
20.4 Manufacture of washing, cleaning and polishing preparations	Consumer non-durables
21 Manufacture of basic pharmaceutical products and pharmaceutical preparations	Consumer non-durables
32.3 Manufacture of sports goods	Consumer non-durables
32.4 Manufacture of games and toys	Consumer non-durables
32.9 Manufacturing n.e.c.	Consumer non-durables

2. Non-availability of data on NACE group level

Member States that do not calculate the statistical data covered by Regulation (EU) 2019/2152 to the level of detail of NACE groups may calculate national weights for the groups within a division in order to do the split-up of the division-based data into groups.

Member States that apply the allocation to Main Industrial Groupings (MIGs) in part or in total on the basis of NACE divisions shall inform Eurostat on the weights used for the split-up into NACE groups.

B. special aggregates of nace codes

Special aggregate	NACE positions
Industry, construction and services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies)	B + C + D + E + F + G + H + I + J + K + L + M + N + O + Q + R + S + T
Industry, construction and services (except public administration, defence, compulsory social security, activities of membership organisations, activities of households as employers and extra-territorial organisations and bodies)	B + C + D + E + F + G + H + I + J + K + L + M + N + O + Q + R + S + 95 + 96
Business economy	B + C + D + E + F + G + H + I + J + K + L + M + N + O + 95
Non-financial business economy	B + C + D + E + F + G + H + I + J + K + M + N + O + 95
Industry and construction	B + C + D + E + F
Industry	B + C + D + E
ICT total	C261 + C262 + C263 + C264 + G465 + J582 + K61 + K62 + K631 + T951 = ICT manufacturing + ICT services
ICT manufacturing	C261 + C262 + C263 + C264
ICT services	G465 + J582 + K61 + K62 + K631 + T951
Information sector	J581 + J591 + J592 + J60
Computer related services	J582 + K62 + K631
High and medium-high technology manufacturing	C20 + C21 + C253 + C26 + C27 + C28 + C29 + C30 – C301 + C325
High technology manufacturing	C21 + C26 + C303
Medium-high technology manufacturing	C20 + C253 + C27 + C28 + C29 + C30 – C301 – C303 + C325
Low and medium-low technology manufacturing	C10 + C11 + C12 + C13 + C14 + C15 + C16 + C17 + C18 + C19 + C22 + C23 + C24 + C25 – C253 + C301 + C31 + C32 – C325 + C33
Medium-low technology manufacturing	C182 + C19 + C22 + C23 + C24 + C25-C253 + C301 + C33
Low technology manufacturing	C10 + C11 + C12 + C13 + C14 + C15 + C16 + C17 + C18-C182 + C31 + C32-C325
Services	G + H + I + J + K + L + M + N + O + P + Q + R + S + T + U + V
Services (except public administration, defence, compulsory social security, activities of households as employers and extra-territorial organisations and bodies)	G + H + I + J + K + L + M + N + O + Q + R + S + T
Services (except public administration, defence, compulsory social security, activities of membership organisations, households as employers and extra-territorial organisations and bodies)	G + H + I + J + K + L + M + N + O + Q + R + S + 95 + 96
Total knowledge intensive services	H50 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O80 + P84 + Q85 + R86 + R87 + R88 + S90 + S91 + S92 + S93
Knowledge-intensive high technology services	J59 + J60 + K61 + K62 + K63 + N72
Knowledge intensive market services	H50 + H51 + N69 + N70 + N71 + N73 + N74 + O78 + O80
Knowledge intensive financial services	L64 + L65 + L66
Other Knowledge intensive services	J58 + O75 + P84 + Q85 + R86 + R87 + R88 + S90 + S91 + S92 + S93
Knowledge intensive activities – Business industries	B09 + C19 + C21 + C26 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O79 + S90
Knowledge intensive activities	B09 + C19 + C21 + C26 + H51 + J58 + J59 + J60 + K61 + K62 + K63 + L64 + L65 + L66 + N69 + N70 + N71 + N72 + N73 + N74 + N75 + O78 + O79 + P84 + Q85 + Q86 + S90 + S91 + T94 + V99
Tourism industries (total)	H491 + H493 + H501 + H503 + H511 + H5232 + I551 + I552 + I553 + I554 + I561 + I563 + I564 + O771 + O7721 + O7751 + O79
Tourism industries (mainly tourism)	H511 + I551 + I552 + I553 + I554 + O791
Tourism industries (partially tourism)	H491 + H493 + H501 + H503 + H5232 + I561 + I563 + I564 + O771 + O7721 + O7751 + O799
Tourism industries – Transport (total)	H491 + H493 + H501 + H503 + H511 + H5232
Tourism industries – Land transport	H491 + H493 + H5232
Tourism industries – Water transport	H501 + H503
Tourism industries – Accommodation	I551 + I552 + I553 + I554
Tourism industries – Food and beverage (total)	I561 + I563 + I564
Tourism industries – Car and other rental (total)	O771 + O7721 + O7751
Cultural and creative sectors – total	C18 + C3212 + C322 + G4761 + G4762 + G4769 + J5811 + J5812 + J5813 + J5821 + J59 + J60 + N7111 + N741 + N742 + N743 + Q8552 + S90 + S91
Cultural and creative sectors – services	J5811 + J5812 + J5813 + J5821 + J59 + J60 + N7111 + N741 + N742 + N743 + Q8552 + S90 + S91
Activities other than industry and trade	A + F + H + I + J + K + L + M + N + O + P + Q + R + S + T + U + V

C. special aggregates of cpa codes

Special aggregate	CPA codes
Other CPA products	CPA 41 to 99

III · Enterprise breakdowns

Enterprise breakdown	Code	Enterprise breakdown categories
Detailed Activity: Economic activity (high level of detail), size class, innovation status	DA^note	Combined breakdown by economic activity (detailed), size class of number of employed persons (sum of employees and self-employed persons), and innovation statusActivity breakdown:NACE aggregates of Sections and Divisions as well as Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, 10 + 11 + 12, 13 + 14 + 15, 16 + 17 + 18, 19 + 20 + 21, 22 + 23, 24 + 25, 26 + 27 + 28, 29 + 30, 31 + 32 + 33, D, E, 36 + 37; 38 + 39, 46 + H + J + K + L + 71 + 72 + 73, 46, H, 49 + 50 + 51, 52 + 53, J + K, 58 + 59 + 60, 61 + 62 + 63, L, 71, 72, 73, 71 + 72 + 73Size class breakdown by number of employed persons (sum of employees and self-employed persons) (only for B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, D, E, 46 + H + J + K + L + 71 + 72 + 73, 46, H, J + K, L, 71 + 72 + 73):Total, 10-49, 50-249, 250 or more employed personsInnovation status:All enterprises in the population (Total),Innovation active enterprises^note,Not innovation active enterprises.
Innovation Core Concepts: Economic activity (low level of detail), size class, innovation profile	ICC	Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and innovation profileActivity breakdown:NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73Size class breakdown by number of employed persons (sum of employees and self-employed persons):Total, 10-49, 50-249, 250 or more employed personsInnovation profiles breakdown:All enterprises in the population (Total),Innovation active enterprises (Profile I + Profile II + Profile III + Profile IV + Profile V),Not innovation active enterprises (Profile VI + Profile VII),Enterprises that have introduced an innovation (Profile I + Profile II + Profile III + Profile IV),Enterprises that have not introduced an innovation (Profile V + Profile VI + Profile VII),Enterprises with innovation capabilities (Profile I + Profile II + Profile III + Profile V),Enterprises without innovation capabilities (Profile IV + Profile VI + Profile VII),Enterprises with R & D activities (Profile IA + Profile IIA + Profile IIIA + Profile IVA + Profile VA),Enterprises without R & D activities (Profile IB + Profile IIB + Profile IIIB + Profile IVB + Profile VB + Profile VI + Profile VII),In-house product innovators with market novelties (Profile I),In-house product innovators without market novelties (Profile II),In-house business process innovators without product innovation (Profile III) (optional),Innovators that do not develop innovations themselves (Profile IV) (optional),Non-innovators with innovation activity (Profile V) (optional),Non-innovators without innovation activity but with potential to innovate (Profile VI),Non-innovators without innovation activity and without potential to innovate (Profile VII),
Special Groups of enterprises	SG	Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and kind of enterprise (innovation)Activity breakdown:NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73Size class breakdown by number of employed persons (sum of employees and self-employed persons):Total, 10-49, 50-249, 250 or more employed personsKind of enterprise (innovation):All enterprises in the population,Enterprises with at least one good innovation,Enterprises with at least one service innovation,Enterprises with at least one product innovation (goods or services) that was not previously available to the market (new to market),Enterprises with at least one product innovation (goods or services) already previously available on the market new to the firm,Enterprises with at least one business process innovation (independent of kind of business process innovation),Enterprises with product innovation but no business process innovation,Enterprises with business process innovation but no product innovation,Enterprises with both product innovation and business process innovation,Enterprises contracting out R & D but with no R & D performed in-house,Enterprises with innovation activities (product innovation, business process innovation, completed, ongoing or abandoned innovation activities) but no in-house or contracting out R & D.

Annex IV

(1)point 3) ‘Variable 140301: Net Turnover’ is replaced by the following:‘3)Variable 140301: Net TurnoverFor 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 contributionsFor 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 activitiesRevenue 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 activitiesThe 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 outputValue of output represents the value of the total output of the statistical unit, generated during the reference period.For all activities except for activities of NACE 64, 65 and 66 it is the sum of:

+ Net turnover,

± Change in stock of finished goods and work in progress,

± Change in stock of goods for resale,

+ Income from product- or turnover-related subsidies and

+ Capitalised output

- Purchases of goods and services purchased for resale.

Income from product- or turnover-related subsidies is any income originating from government assistance granted to and recognised as such by the statistical unit during the reference period.Capitalised output is the total increase of all self-generated long-term assets, recognised as such by the statistical unit during the reference period.For the activities of NACE L6411, the value of output is defined as other administrative expenses than staff costs plus fees and commission expenses plus staff costs plus depreciation of tangible and intangible fixed assets.For the activities of NACE L6419 and L649, the value of output is defined as interest receivable and similar income minus Interest payable and similar charges plus Commissions receivable plus Income from shares and other variable-yield securities plus Net profit or net loss on financial operations plus Income from product or turnover related subsidies. For some activities of L6499, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating costs, if net turnover is not available the financial statements.For the activities of NACE L642 and L643, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating cost, if net turnover is not available in the financial statements.For the activities of NACE L6511, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interest minus value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Unrealised gains on investments plus Other technical income, net of reinsurance minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) plus/minus Changes in other technical provisions net of reinsurance (costs need to be subtracted, income should be added) plus/minus (If available) Changes in other technical provisions, reinsurers’ share (costs needs to be subtracted, income needs to be added) plus/minus (If available) Change in fund for future appropriations (costs should be subtracted, income should be added) minus Bonuses and rebates, net of reinsurance minus losses on the realisation of investments minus unrealised loss on investments plus other income.For the activities of NACE L6512 and L652, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interests minus Value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Other technical income, net of reinsurance plus Other income minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) minus Losses on the realisation on investments minus Bonuses and rebates, net amount plus/minus Change in the equalisation provision (costs should be subtracted, income need to be added) plus/minus Changes in other technical provisions, not shown under other headings (costs should be subtracted, income should be added).For the activities of NACE L653, the value of output is defined as net turnover minus insurance premiums payable plus investment income plus other income plus insurance claims receivable minus total expenditure on pensions minus net change in technical provisions (increases in technical provisions are to be subtracted from value of output and decreases added). Alternatively, the value of output can be calculated as sum of costs.For activities of NACE L66 for which net turnover is not available in the financial statements, the value of output is defined as interest receivable and similar income minus interest payable and similar charges plus commissions receivable plus income from shares and other variable-yield securities plus net profit or net loss on financial operations plus income from product or turnover related subsidies.For the activities of NACE L66 for which net turnover is available in the financial statements, the value of output is defined as net turnover plus capitalised output plus income from product or turnover related subsidies.’.

In Annex IV to Implementing Regulation (EU) 2020/1197, section F of Part II ‘Variables’ is amended as follows:

Annex V

‘’.

Annex VI

‘’

VII

‘’

Technical specifications of data requirements for the topic Global Value Chains (GVC)

Scope (GVC topic details)	Variable
(i) Business functions	(1) Number of employees and self-employed persons
(ii) Global Value Chains	(2) Number of enterprises purchasing goods from abroad
(3) Number of enterprises supplying goods abroad
(4) Number of enterprises purchasing services from abroad
(5) Number of enterprises supplying services abroad
(iii) International sourcing	(6) Number of enterprises carrying out international sourcing
(7) Number of jobs created in the enterprise as a result of international sourcing
(8) Number of jobs lost (or relocated abroad) as a result of international sourcing
(9) Number of enterprises having carried out or considered carrying out international sourcing
(iv) Events impacting GVC arrangements	(10) Number of active enterprises

The variables (2), (3), (4) and (5) refer only to enterprises that report a value higher than EUR 100000 for at least one type of purchased goods or services from abroad (variables (2) and (4)) or supplied goods or services abroad (variables (3) and (5)), in the final year of the reference period. The data should not be collected for those enterprises for which the aforementioned value is less than EUR 100000 for the corresponding variable.

Measurement unit	Absolute value
Statistical population	For all variables: Market producers of NACE Sections B to O with number of employees and self-employed persons greater than or equal to 50, in the last year of the reference period.
Breakdowns	Variable (1) Number of employees and self-employed persons:Data have to be provided as a combination of all breakdowns listed below.1. Breakdown by activity: Aggregates of NACE sections:Total: B + C + D + E + F + G + H + I + J + K + L + M + N + O (Industry, construction and business services)B + C + D + E + F (Industry and construction)G + H + I + J + K + L + M + N + O (Business services)2. Breakdown by business function: Total – Any business functionCore business functionsSupport business functionsProduction of goodsTransport, logistics and storageMarketing, sales, and after-sales serviceInformation technologyManagement and administrationEngineering and related technical servicesResearch and developmentOther business functions3. Breakdown by size class of number of employees and self-employed persons: To be provided only for: Total: B + C + D + E + F + G + H + I + J + K + L + M + N + O (Industry, construction and business services), and only for: Total – Any business function, Core business functions and Support business functions. Total – 50 and more employees and self-employed personsMedium-sized enterprises – 50-249 employees and self-employed personsLarge enterprises – 250 and more employees and self-employed personsVariable (2) Number of enterprises purchasing goods from abroad:Data have to be provided as a combination of all breakdowns listed below.1. Breakdown by activity Same as for variable (1)2. Breakdown by type of goods purchased Raw materials that are used in your own production processComponents that form part of your own productMachinery and other technical equipment used by your own companyGoods designed by your own company for resale on domestic or foreign marketsGoods designed by another company for resale on domestic or foreign marketsOther goodsTotal3. Breakdown by geographical area Member StatesEuropean countries other than Member StatesNon-European countriesExtra-EU (countries other than Member States)TotalVariable (3) Number of enterprises supplying goods abroad:Data have to be provided as a combination of all breakdowns listed below.1. Breakdown by activity Same as for variable (1)2. Breakdown by type of goods supplied Raw materials that are used by your customers abroad in their own production processComponents that are used by your customers abroad as part of their own productMachinery and other technical equipment used by your customers abroadFinal goods designed by your own company for resaleFinal goods designed by another company for resaleOther goodsTotal3. Breakdown by geographical area Same as for variable (2)Variable (4) Number of enterprises purchasing services from abroad and variable (5) Number of enterprises supplying services abroad:Data have to be provided as a combination of all breakdowns listed below.1. Breakdown by activity Same as for variable (1)2. Breakdown by type of services Transport, logistics and storageMarketing, sales, and after-salesInformation technology servicesManagement and administrationEngineering and related technical servicesResearch and developmentOther types of servicesTotal3. Breakdown by geographical area Same as for variable (2)Variable (6) Number of enterprises carrying out international sourcing:A. Breakdown by activity and size class: Data have to be provided as a combination of all breakdowns listed below. 1.Breakdown by activitySame as for variable (1)To be provided for total size-class only (Total - 50 and more employees and self-employed persons):NACE sections: B, C, D, E, F, G, H, I, J, K, L, M, N, O2.Breakdown by size class of number of employees and self-employed personsSame as for variable (1)B. Breakdown by business function and kind of business partner: Data have to be provided as a combination of all breakdowns listed below. 1.Breakdown by business functionSame as for variable (1)2.Breakdown by kind of business partnerTotal - Any business partnerOutsourcing - Business partner outside the own enterprise groupInsourcing - Business partner within the own enterprise groupC. Breakdown by business function and geographical area: Data have to be provided as a combination of all breakdowns listed below. 1.Breakdown by business functionSame as for variable (1)2.Breakdown by geographical areaMember StatesExtra-EU (countries other than Member States)UKEuropean countries other than Member StatesChinaIndiaOther Asian countries and OceaniaUSA and CanadaCentral and South AmericaAfricaTotalVariable (7) number of jobs created in the enterprise as a result of international sourcing:A. Breakdown by activity Same as for variable (1)B. Breakdown by business function Same as for variable (1)C. Breakdown by high-skill job status TotalHigh-skilled jobsNot high-skilled jobsVariable (8) number of jobs lost (or relocated abroad) as a result of international sourcing:A. Breakdown by activity Same as for variable (1)B. Breakdown by business function Same as for variable (1)C. Breakdown by high-skill job status Same as for variable (7)Variable (9) Number of enterprises having carried out or considered carrying out international sourcing:A. Breakdown by international sourcing motivation and importance factors: Data have to be provided as a combination of all breakdowns listed below. 1.Breakdown by international sourcing motivationReduction of labour costsReduction of costs other than labour costsAccess to new marketsLack of qualified labour in the resident countryAccess to specialised knowledge/technologiesImproved quality or introduction of new productsFocus on core businessReduced delivery timesStrategic decisions taken by the group headFavourable regulation abroad affecting the enterprise, for example, less environmental regulation, favourable tax regimeFactors taking into account recent events and other topical factors (maximum three items).2.Breakdown by importance of factorsVery importantModerately importantNot importantNot applicable/Do not knowB. Breakdown by international sourcing barriers and importance factors: Data have to be provided as a combination of all breakdowns listed below. 1.Breakdown by international sourcing barriersLegal or administrative barriersTaxation issuesTariffs and trade barriersAccess to finance or other financial constraintsLinguistic or cultural barriersProximity to existing clients in [resident country] neededDifficulties in identifying potential/suitable providers abroadUncertainty of the quality of the products/services to be supplied abroadLack of qualified labour abroadConcerns of the employees (including the trade unions)Overall concerns of the sourcing operation exceeding expected benefitsBarriers and factors taking into account recent events and other topical barriers and factors (maximum three items).2.Breakdown by importance of factorsSame as for variable (9), breakdown (A)Variable (10) Number of active enterprises:Data have to be provided as a combination of all breakdowns listed below.1. Breakdown by events or issues with an impact on global value chains arrangements for the enterprise: Topical events or issues affecting the acquisition of goods or access to servicesTopical events or issues affecting the movement of goods and personnel abroadTopical events or issues affecting the international sourcing and back-sourcing activitiesOther topical events or issues affecting global value chains arrangements This breakdown focuses on topical events or issues which potentially impact global value chains arrangements, and cannot contain more than 15 items.2. Breakdown by importance of factors Same as for variable (9), breakdown (A)
Data transmission deadline	T + 21 months
First reference period using the specifications of this table	2024-2026
Simplifications andfurther specifications	1 % rule1 % rule may be applied. It is not necessary to compile variables under this Regulation if the contribution of the Member State for the number of enterprises with 50 or more employees and self-employed persons, at aggregated NACE level B-O, for the most recent reference year for which the data are available by T-18 months, is less than 1% of the EU total.Data collectionThe following enterprise data shall be collected or obtained from registers or other statistical or administrative data sources:main economic activity of the enterprise, at the end of last year of the reference period, year T,number of employees and self-employed persons, in the last year of the reference period, year T, andinformation about participation to an enterprise group.Other data (such as the core business function of the enterprise) may also be collected or obtained from registers or other statistical or administrative data sources, instead of the GVC survey.Further definitions of variables, breakdowns as well as methodological recommendations are provided in the GVC compilers’ manual^note .