Agencia Estatal de Administración Tributaria

Departamento de Aduanas e Impuestos Especiales

The main objective of the trade in goods statistics by enterprise characteristics (TEC) is to bridge two major statistical domains which have traditionally been compiled and used separately, business statistics and international trade in goods statistics (ITGS). Specifically, this new domain was created to answer questions such as:

• What kind of businesses are behind the trade flows of goods?
• What is the contribution of a particular activity sector to trade?
• What is the share of small and medium-sized enterprises to total trade?
• What is the share of enterprises that trade with a certain partner country and the amount of trade value they account for?

For this purpose, the trade in goods between countries is broken down by economic activity, size-class of enterprises, trade concentration, geographical diversification and products traded. The new information is used to carry out more sophisticated kinds of analysis, e.g. to evaluate the role of European companies in the context of globalisation or to assess the impact of international trade in goods on employment, production and value added, essential in a globalised world where economies are increasingly interconnected.

Available datasets

TEC data are grouped into ten datasets, each one focusing on a specific aspect. Mandatory datasets 1 to 6 and optional datasets 7, 9 and 10 are available for Spain:

1. Trade by activity sector and enterprise size class — Trade by activity sector and employment size class shows the contributions of economic activities and size classes (measured in terms of number of employees) to total trade. This allows the impact of international trade on employment to be analysed and the importance of small and medium-size enterprises (SMEs) to be estimated.

2. Concentration of trade by activity — International trade being typically dominated by a few businesses, this indicator shows the share of the total trade accounted for by the top 5, 10, 20, etc. companies.

3. Trade by partner country and activity — Trade by partner country shows how many companies were trading with certain partner countries or country zones, and the value they accounted for. This indicator enables the most typical export or import markets to be identified.

4. Trade by number of partner countries and activity — Trade by number of partner countries shows how geographically diversified the export markets are. For imports, it shows the number of countries from which goods are imported.

5. Trade by commodity and activity — Trade by commodity and activity sector allocates the trade of each commodity to the activity of the trading enterprise. This indicator shows which sectors were involved in the trading of each product group.

6. Trade by type of trader — This indicator provides information on how traders are involved in international trade. It shows the number of companies trading within only one flow or in both flows and the trade value these companies account for.

7. Trade by type of ownership — The type of ownership is referring to the concept of control and to affiliation of an enterprise. It indicates whether an enterprise is domestically or foreign controlled and, if domestically controlled, whether it has affiliates abroad or not. This indicator can be used to analyse the impact of globalisation on international trade and to estimate the importance of multinational companies for trade.

9. Trade by activity sector — In comparison with trade by activity and enterprise size class (first dataset), this indicator provides more details on the activity sector (2- or 3-digit level) but does not contain information about the enterprise size.

10. Trade by partner country and size class — This indicator aims to give insights into the internationalisation of small- and medium sized enterprises. It complements indicator 3 on trade by partner country and activity by applying the same detailed breakdown of partner countries but categorising enterprises by size class instead of activity sector.

Classification of economic activities

Economic activities are classified according to the statistical classification of economic activities in the European Community (NACE Rev. 2). NACE Rev. 2 is based on the fourth revision of the United Nations International Standard Industrial Classification of All Economic Activities (ISIC Rev. 4). Within the international trade in goods statistics, the NACE classification refers to the economic activity of enterprises that are active in international trade in goods.

Product classification

As the TEC domain aims to categorise trade flows according to economic activities, product classifications which are based on the industrial origin of the goods are more suitable for analysis than classifications based on material of goods. For this reason, the Classification of Products by Activity (CPA) is used as the product classification in TEC. CPA is a European version of the United Nations Central Product Classification (CPC), but arranged so that each product heading is assignable to a single heading of the European activity classification, the NACE Rev. 2. CPA version 2008 is used for TEC data relating to the reference years 2012-2015. CPA version 2.1 is used since 2016 as reference year.

Country classification

Except for the cases listed below, the reporting and partner countries are classified according to the Nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States, known as the Geonomenclature. An alpha-2 coding applies, which means that each country is identified with a two-letter alphabetical code. See the publication Geonomenclature applicable to European statistics on international trade in goods for more information. Exceptions: code CN_X_HK instead of CN for China (except Hong Kong); code UK instead of GB for United Kingdom; code EL instead of GR for Greece.

All classifications and correspondence tables are available on Eurostats metadata server RAMON.

Goods entering or leaving the statistical territories of Spain. The change of ownership of vessels and aircraft between resident units and non-resident units are also included.

TEC data cover all activity sectors, from sections A to U of the NACE Rev. 2 classification.

Trade value

The value of traded goods is calculated at the national frontier, on a FOB basis (free on board) for exports and a CIF (cost, insurance, freight) basis for imports. Hence, only incidental expenses (freight, insurance) are included and they are incurred for:

• exports in the part of the journey located on the territory of the country where the goods are exported from;
• imports in the part of the journey located outside the territory of the country where the goods are imported to.

Number of enterprises

The number of enterprises consists of a count of the number of enterprises involved in trade during at least a part of the reference period. For intra-EU trade, VAT data are used to estimate the number of traders and trade value of the smallest traders which are exempted from Intrastat reporting. These traders account for a limited share of the trade value – at most 3 % of the total value of the intra-EU exports and 7 % of the total value of the intra-EU imports – but in terms of number of enterprises they consist of the majority.

Partner country

Trade flows are broken down by partner country.

• For exports it is the country of destination of the goods. That is the last country to which it is known that, at the time of export, the goods are to be delivered.
• For imports, the definition of the partner country differs between Intrastat and Extrastat. For extra-EU imports it is the country of origin of the goods; for intra-EU imports it is the country (EU Member State) of consignment of goods.

Product

The product is the outcome of economic activity and the generic term used for goods and services.

Product classifications are designed to categorise goods and services that have common characteristics. They provide the basis for preparing statistics on the production, consumption, international trade and distributive trade. However, the scope of TEC is limited to the trade in goods.

Economic activity

The economic activity consists in offering goods and services on a given market. An activity is characterised by an input of products, a production process and an output of products. In other words, an economic activity is said to take place when resources such as equipment, labour, manufacturing techniques, information networks or products are combined, leading to the creation of specific goods or services.

Classifications of economic activities are designed to categorise data that can be related to the unit of activity. They provide the basis for preparing statistics of output, the various inputs to the production process, capital formation and the financial transactions of such units. Economic activities are classified according to NACE, the classification used to classify economic entities (enterprises, local units and similar statistical units). Within the international trade statistics, the NACE classification refers to the economic activity of traders, i.e. enterprises that are active in international trade.

Number of employees

The number of employees refers to the number of those persons who work for an employer and who have a contract of employment and receive compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind. A worker is considered to be a wage or salary earner of a particular unit if he receives a wage or salary from the unit regardless of where the work is done (in or outside the production unit).

The number of employees is a mandatory variable to be recorded in the business registers for each enterprise and local unit. According to the Business Register Regulation, the intention is to use the situation at the end of the year. However, as the end date approach is not harmonised the annual average can also be used as reference.

Type of traders

In the context of the TEC data, the type of trader specifies the type of trade activity of the enterprise. It indicates whether the enterprise is involved only in exports or only imports or trade in both flows.

The type of trader aims to describe the heterogeneity of enterprises according to their involvement in trade.

Type of ownership

In the context of the TEC data, the type of ownership refers to the concept of control and to the affiliation of an enterprise. It indicates whether an enterprise is domestically or foreign controlled and if it is domestically controlled, whether it has affiliates abroad or not. In other words, the type of ownership refers to the delineation of enterprise groups and categorising them. In this context, the concept of control prevails as referred in article 3 (4) of the Business Register Regulation (EC) No 177/2008. This Regulation applies the European System of Accounts (ESA) definition for the control as set out in point 2.26 of Annex A to Regulation (EC) no 2223/96. The concept of control prevails also in the FATS Regulation and is defined as follows: "‘control’ shall mean the ability to determine the general policy of an enterprise by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders’ voting power or more than half of the shares". This definition is consistent with the ESA definition.

The type of ownership aims to describe the heterogeneity of enterprises according to their global status. A distinction of enterprises into domestically and foreign controlled enterprises has specific interest because of the important role of foreign affiliates. Furthermore, if domestically controlled enterprises with own affiliates abroad are further distinguished from all domestically controlled enterprises, the population all of multinational enterprises can be identified.

Exports intensity

The exports intensity refers to the share of exports of turnover (ratio between exports and turnover).

Exports intensity categorises enterprises according to the importance of foreign markets in their sales. The recent developments in the area of global value chains have raised a question on the heterogeneity of enterprises. It has been traditionally assumed that enterprises in the same activity sector are homogenous in terms of their productivity as well as in generating value-added and employment. However, this may not be a valid assumption any more in the globalised economy as productivity, value-added and employment may depend on the international orientation of enterprises, i.e. their involvement and position in the global value chains. Enterprises with high exports intensity are often also large-scale importers.

The statistical unit is the enterprise.

The Business Register Regulation defines the link between the legal unit and the enterprise. The same regulation also establishes a link between the business registers and the registers of intra- and extra- EU trade operators through a common unit of reference, namely the legal unit. The enterprise is the statistical unit to be used, which means that trade data must be linked to characteristics available in the Business Register for the enterprise through the legal unit. In this way, trade data are connected with the characteristics of an enterprise and they can be reported in terms of the economic activity and number of employees of the whole enterprise concerned.

TEC data disseminated at national level

All enterprises involved in international trade in goods. Traders below the threshold and non-respondents are included.

TEC data disseminated by Eurostat

The statistical population should comprise all the enterprises involved in intra- and extra-EU trade flows. However, in practice, the linkage between the Trade Register and the Business Register is not systematically straightforward as there may be more complicated linkages or the linkage may not always provide expected outcomes. This relates in particular to the following cases:

• Intra-annual business demography changes;
• Large and complex businesses;
• Incomplete business register data; and
• VAT-groups.

The reference population used in the compilation of TEC datasets relates to traders who have reported trade transactions under a valid ID number and were successfully matched with the Business Register. This means that the enterprise characteristics reported in the TEC datasets refer only to a part of total trade. Are out of scope:

• Adjustments for missing trade (trade below threshold and non-response in intra-EU trade; missing, delayed and incomplete records for extra-EU trade);
• Trade carried out by non-resident traders as such traders cannot be associated to an enterprise via the national Business Register; and
• Trade carried out by private individuals.

In the case of Spain however, traders below the threshold and non-respondents are included.

Spain

TEC data disseminated by Eurostat

From 2012 as reference year

TEC data disseminated at national level

From year 2010 onwards.

Not applicable.

• Trade value in thousands of euros
• Number of enterprises

The reference period is the same as for monthly trade in goods statistics. It should be the calendar month of export respectively that of import of the goods. However, in practice the reference period is in general:

• the calendar month during which the customs declaration is accepted by the national authorities for extra-EU trade; and
• the calendar month during which VAT becomes chargeable on intra-EU acquisitions for intra-EU trade.

General statistical legislation

Regulation (EC) No 223/2009 of the European Parliament and of the Council on European statistics

Intra-EU trade legislation (or Intrastat)

• Regulation (EC) No 638/2004 of the European Parliament and of the Council
• Implementing Commission Regulation (EC) No 1982/2004

Extra-EU trade legislation (or Extrastat)

• Regulation (EC) No 471/2009 of the European Parliament and of the Council
• Implementing Commission Regulation (EC) No 92/2010
• Implementing Commission Regulation (EC) No 113/2010

Business Registers legislation

• Regulation (EC) No 177/2008 of the European Parliament and of the Council establishing a common framework for Business Registers for statistical purposes
• Implementing Commission Regulation (EC) No 192/2009
• Implementing Commission Regulation (EU) No 1097/2010

All regulations relevant for the European statistics on international trade in goods can be found in the publication Legislation on European statistics on international trade in goods or consulted from the ‘Legislation’ page of the ‘International trade in goods’ section on Eurostat website. All legal texts are also accessible online on Eur-Lex.

Not applicable.

TEC data is as a specific statistical product of ITGS,  therefore the same criteria than in ITGS are applied. All confidential data are published with product code 9990 00 00.

All confidential data are assigned to product code 9990 00 00.

TEC data disseminated at national level

T+20 months

TEC data disseminated by Eurostat

See item 8.1 ‘Release calendar’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’ for more details about TEC data disseminated by Eurostat.

Not applicable.

TEC data disseminated at national level

Stakeholders are informed via e-mail that the data are going to be released.

TEC data disseminated by Eurostat

See item 8.3 ‘Release policy - user access’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

Statistics by enterprise characteristics are updated once a year with a new reference year. Historical data are exceptionally revised.

Not applicable

TEC data disseminated at national level

Data are released in Excel format.

TEC data disseminated by Eurostat

See item 10.2 ‘Dissemination format - Publications’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

TEC data disseminated at national level

Files can be downloaded in our webpage devoted to ITGS.

TEC data disseminated by Eurostat

See item 10.3 ‘Dissemination format - online database’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

Not available.

Not applicable

Not applicable

Not available.

TEC data disseminated at national level

Methodology documents are available in our website.

TEC data disseminated by Eurostat

See item 10.6 ‘Documentation on methodology’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

100%

TEC data disseminated at national level

Not applicable

TEC data disseminated by Eurostat

See item 10.7 ‘Quality management - documentation’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

See item 11.1 ‘Quality assurance’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

See item 11.2 ‘Quality management - assessment’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

• National Statistics Office: Trade by NACE and CPA and number of enterprises by CNAE (‘Clasificación Nacional de Actividades Económicas’).
• Bank of Spain: Trade by NACE and CPA and number of enterprises by CNAE (‘Clasificación Nacional de Actividades Económicas’).
• Ministry of Finance: Trade by NACE and CPA and number of enterprises.
• Ministry of Economics: Trade by NACE and CPA and number of enterprises by CNAE (‘Clasificación Nacional de Actividades Económicas’).
• ICEX and Chamber of Commerce:
  • Trade by NACE and trade by regular exporters/importers.
  • Number of enterprises by imports/exports strata.
• National associations: Trade and number of enterprises belonging to their sectors.

Not applicable

See item 12.3 ‘Completeness’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

See document TEC Quality indicators

See item 13.1 ‘Accuracy - overall’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

Not applicable.

Neither the international trade in goods statistics, nor the business registers are affected by errors related to sample surveys.

Not applicable.

See item 13.3 ‘Non-sampling error’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

See item 13.3.3 of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’

See document TEC Quality indicators

See document TEC Quality indicators

Not applicable.

Not applicable.

See item 14.1 ‘Timeliness’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

See document TEC Quality indicators

Not applicable.

See item 14.2 ‘Punctuality’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

See document TEC Quality indicators

See item 15.1 ‘Comparability - geographical’ of the related metadata ‘ext_tec_sims- International trade in goods – trade by enterprise characteristics (TEC)’.

Not applicable.

From 2012 to 2017, data are fully comparable (the statistical unit is the legal unit).

For reference year 2018, the enterprise statistical unit concept was implemented, which had an impact on the variable ‘Number of enterprises’.

2012-2013 (traders below threshold not included in Intra EU trade)

2014-2017 (traders below threshold included in Intra EU trade)

From 2018 (implementation of enterprise statistical unit concept)

See item 15.3 ‘Coherence - cross domain’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

Not applicable.

Not applicable.

See item 15.4 ‘Coherence - internal’ of the related metadata ‘ext_tec_sims - International trade in goods – trade by enterprise characteristics (TEC)’.

It has no impact on respondents' burden. The additional information needed is collected from the Business Register.

As TEC tables are compiled with the final data of both ITGS and Business Register, they are not subject to subsequent revisions.

As TEC tables are compiled with the final data of both ITGS and Business Register, they are not subject to subsequent revisions.

Not applicable.

International trade in goods statistics by enterprise characteristics are derived from two data sources: the monthly detailed trade in goods data and data taken from the business registers.

Trade in goods data are collected on the basis of:

• a census for the intra-EU trade, the census units being the traders whose annual trade value is above the national Intrastat exemption threshold and who are then liable to submit an Intrastat declaration; and
• administrative forms, the customs declarations, for the extra-EU trade.

Note that missing data (exempted intra-EU traders, missing Intrastat declarations) are estimated by the NSI in order to disseminate trade in goods data covering 100% of the trade but those estimates are not part of TEC data.

The national business registers serve as the sources for the enterprise characteristics. No samples are drawn from the registers, but the full registers are processed.

Some differences in the coverage among the countries can occur. Different administrative sources depending on national law, as well as surveys, are used to update the business registers, and in some countries VAT thresholds for registration apply.

Other Administrative data used:

• Intrastat declarations for traders above the exemption threshold.
• VAT information for traders below the exemption threshold and non-respondents.
• SAD for Extra-EU trade.
• Business Register.

Intra-EU trade and Extra-EU trade

Monthly.

Business Register

Annual.

TEC data

Annual.

ITGS data are collected in electronic format.

TEC data disseminated by Eurostat have passed the following quality checks:

• Intra-dataset checks: completeness of each dataset and uniqueness of the records, validity of the codes, validity of code combinations across the different dimensions, inter-record consistency checks;
• Inter-dataset checks: consistency of trade values and numbers of enterprises related to similar combinations across the datasets;
• Intra-domain check: check of the coherence between trade values published in TEC datasets and trade values coming from aggregated and detailed trade in goods data.

See the section ‘Data validation’ of the Compilers guide on European statistics on international trade in goods by enterprise characteristics (TEC) for information on the main validation rules implemented.

Data from the Business Register are incorporated to ITGS dataset by matching the VAT number, which is common in both datasets.

No imputation made by Eurostat

No adjustment is carried out.

The trade in goods data used to compile the TEC data do not include adjustments for missing trade (trade below threshold and non-response in intra-EU trade; missing, delayed and incomplete records for extra-EU trade). There are no specific adjustments made to the TEC data.

Not applicable.

All reference documents and relevant information on TEC data can be found on the ‘Focus on enterprise characteristics (TEC)’ page of the ‘International trade in goods’ section on Eurostat website.