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Structural business statistics (sbs)

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National Reference Metadata in SBS Euro-SDMX Metadata Structure (ESMS) - from reference year 2021 onwards (ESSBS21)

Compiling agency: Hellenic Statistical Authority (ELSTAT)

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Structural Business Statistics (SBS) describes the structure, conduct and performance of economic activities, down to the most detailed activity level (several hundred economic sectors). SBS covers all activities of the business economy with the exception of agricultural activities, public administration and (largely) non-market services such as education and health. Main characteristics (variables) of the SBS data category:

  • Business demographic variables (e.g. Number of active enterprises)
  • "Output related" variables (e.g. Net turnover, Value added)
  • "Input related" variables: labour input (e.g. Number of employees and self-employed persons, Hours worked by employees); goods and services input (e.g. Purchases of goods and services); capital input (e.g. Gross investments)

Business Services statistics (BS) collection contains harmonised statistics on business services. From 2008 onwards BS become part of the regular mandatory annual data collection of SBS. The BS’s data requirement includes variable “Turnover” broken down by products and by type of residence of client. 

The annual regional statistics collection includes three characteristics due by NUTS-2 country region and detailed on NACE Rev 2 division level (2-digits).

5 August 2025

SBS constitutes an important and integrated part of the new European Business Statistics Regulation (EU) 2019/2152

Data requirements, simplifications and technical definitions are defined in Commission Implementing Regulation (EU) 2020/1197

Enterprise according to Council Regulation (EEC) 696/93.

The total of active enterprises residing in Greece and being market producers of NACE Sections B to N and P to R and divisions S95 and S96.

The statistical business register is the frame for identifying units for the population. No thresholds are applied.

Greece

Data refer to calendar year 2023.

For the compilation of Structural Business Statistics, the main source is administrative and tax data, which cover the entire population of enterprises.

The administrative and tax data are subject to quality checks regarding their completeness and correctness, mainly through comparison with other available sources, as well as with the Statistical Business Register. In addition, the data are checked in terms of their consistency with the definitions of the SBS variables. In general, it is difficult to estimate the accuracy of administrative and tax data, and no quantitative indicator exists for its evaluation.

The survey on large enterprises is exhaustive and is not used as the primary source for the SBS variables transmitted to Eurostat. However, the collected information can be used in selected cases to complement administrative data, to derive auxiliary breakdowns (e.g. hours worked, part-time employment, agency worker expenses) or to cross-check results.

When estimation methods are required (e.g. proportion of a component variable method, predictive models, simple ratio adjustment method), they are applied mainly to fill gaps or reconcile administrative and auxiliary survey information, not to extrapolate from a sample.

On the basis of the above, the accuracy of Structural Business Statistics is evaluated as very high.

  • Number of enterprises and number of local units are expressed in units.
  • Monetary data are expressed in millions of €.
  • Employment variables are expressed in units.
  • Per head values are expressed in thousands of € per head. 

Ratios are expressed in percentages.

Data from administrative sources

When the administrative data are received from IAPR, a comparison of their total number of records is made with all the other relevant administrative data files that ELSTAT is receiving from IAPR for the updating requirements of the Statistical Business Register. A comparison with the corresponding file of the previous year is made as well.

Moreover, the cases of enterprises that are recorded more than once in the file with the administrative data are checked. This is possible to occur when supplementary or modifying tax declarations are submitted by enterprises to IAPR.

After that, accounting-mathematical checks are conducted, concerning the following basic categories:

  • fields that are related to the identity of the enterprise
  • activity branch
  • reference period
  • verification of totals
  • checks on the existence of basic financial data per enterprise
  • correlation of employment and personnel costs data
  • checks on negative values
  • checks on the correctness of the financial result
  • checks on the total income from services

The work of the correction of administrative data with the use of mathematical – accounting checks is divided into manual (at the enterprise level), automated and other corrections.

After the phase of processing and correction of the administrative data (E3 form), the calculation of the statistical variables follows. The calculation of the statistical variables is conducted with the use of a correspondence table between the E3 tax form fields and the statistical variables, which has been compiled by ELSTAT. Exceptions from this process are the statistical variables “number of persons employed” and “number of employees” which are directly received by the Statistical Business Register, as well as the variable “wages and salaries” that is calculated from the administrative datafile Electronic Earnings Attestation.

When the calculation of the statistical variables is completed, coherence and comparability checks are conducted and the processing of the data at the level of statistical variables initiates

In particular, the following individual processing – checking tasks are performed:

  • For specific activities (processing and trading of smoke products, alcoholic beverages, petroleum and pharmaceutical products), the values of turnover and of total purchases of goods and services are checked and corrected, when necessary, in order not to include the special consumption tax, rebates and claw backs.
  • Examination, at enterprise level, of negative values in the statistical variables turnover and gross investments in tangible goods.
  • Examination of the consistency between variables “personnel cost” and “wages and salaries”. The personnel cost is calculated from the fields of E3 tax form, while wages and salaries from the fields of the Electronic Earnings Attestation. Therefore, consistency problems may occur for some enterprises, as they come from different sources.
  • Examination of the consistency of the variables “number of employees” and “wages and salaries”. This check mainly concerns the cases of enterprises that did not submit the Electronic Earnings Attestation or they have submitted it with zero data, but, at the same time, information on the existence of employees in these enterprises are available by another source (e.g. ex Social Security Institution (IKA-currently EFKA)).

Moreover, for the administrating companies of the maritime sector, a special treatment takes place, as regards the estimation of the statistical variables for the established offices/branches of non-resident enterprises as provided in article 25 of L. 27/1975. The relative activity codes of NACE Rev. 2 classification are: 5020, 5222, 5229.

These administrating companies are branches of non-resident enterprises and, in their majority, they declare only the personnel cost and the expenses they make for purchasing goods and services (the expenses of the office for the administration of the vessels), without submitting financial data on turnover either through the Structural Business Statistics survey or through the tax forms (E3, F2, etc).

 

Data collected through the survey on large enterprises

The data that are collected on large enterprises through the electronic questionnaire, are checked in terms of their completeness, validity and correctness in relation to the documents that these enterprises have also submitted (balance sheets, financial statements, tax forms, etc). Then, the calculation of the variables follows. 

 

Estimation of statistical variables that cannot be calculated from the administrative data

For the large enterprises, for which data are collected through the survey, the collected data are used.

For the rest of the enterprises of the active enterprises population, which are classified in the activity branches that are covered by the Structural Business Statistics, the following techniques – methods are applied:

  • Proportion of a component variable
  • Predictive models
  • Simple Ratio adjustment method

 

Synthesis of results

After the processing phases described previously have been completed, as well as after the completion of the survey on the large enterprises, the synthesis of Structural Business Statistics is conducted.

The SBS results for 2023 are compiled with the full implementation of the statistical unit enterprise. In particular, the SBS results of 2023 were initially compiled from the surveyed legal units. Then by eliminating from the results the intra-flows data (collected through a dedicated special survey) between the legal units of the same enterprises, the SBS results for 2023 were calculated with the implementation of the statistical unit “enterprise”.

The primary data used for the compilation of Structural Business Statistics are administrative and tax data covering the full population of enterprises, complemented by data from the Statistical Business Register of ELSTAT.

The administrative data are transmitted from the Independent Authority of Public Revenue (IAPR) and include: (a) financial data of freelancers, natural and legal persons who are legally obliged to submit tax declarations on their income from economic activity, (b) data on employee compensations derived from the Electronic Earnings Attestations that employers are required to submit regarding their employees.

In addition, ELSTAT conducts an exhaustive survey on large enterprises. The information collected (such as analytical financial data on income and expenditure) is not the main source for SBS variables transmitted to Eurostat, but is used as auxiliary input for certain indicators (e.g. hours worked, part-time employment, expenses on agency workers) and for cross-checking administrative data.

Also, data on the status of enterprises (active, inactive, etc.), on the branch of their economic activity, on the residence of the enterprise, on employment (number of persons employed and number of employees) and on the local units of enterprises are received from the Statistical Business Register.

Annual.

The time-lag between the reference period of Structural Business Statistics data and their availability is 18 months.

Structural Business statistics are calculated annually for reference year T.

Data collection takes place between T+10 to T+16 months after the end of the reference period.

Data transmission to Eurostat takes place at T+18 months.

Data dissemination at national level takes place at T+21 months.

The same statistical concepts applied in the entire national territory.

The time series of Structural Business Statistics starts from the reference year 2000.

In the reference year 2008 there is a discontinuity in the comparability over time of the time series due to the revision of the statistical classification of economic activities that is used (transition from the classification NACE Rev 1.1. to the classification NACE Rev. 2). In order to address the discontinuity in the time series due to the use of different statistical classifications, data on Structural Business Statistics for the year 2008 have been compiled with both the statistical classifications NACE Rev. 1.1 and NACE Rev. 2.

In the reference year 2014 there is a discontinuity in the comparability over time of the time series due to the change in the compilation method of Structural Business Statistics with the transition from the sampling survey and the extrapolation of the results to the population of enterprises, to the introduction of the use of administrative, tax data. Due to the fact that ELSTAT was not granted with access to analytical administrative, tax data for the reference year 2013 and the previous years, this discontinuity in the time series of Structural Business Statistics is not possible to be addressed. The Greek SBS data for the reference year 2014 onwards, introduce a break in the timeseries. In the reference year 2018 there is a discontinuity in the comparability over time of the time series, due to the full implementation of the statistical unit "enterprise".