Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
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 statisticscollection includes three characteristics due by NUTS-2 country region and detailed on NACE Rev 2 division level (2-digits).
3.2. Classification system
Statistical Classification of Economic Activities in the European Community (NACE): NACE Rev.2 is used from 2008 onwards. Key data were double reported in NACE Rev.1.1 and NACE Rev.2 only for 2008. From 2002 to 2007 NACE Rev. 1.1 was used and until 2001 NACE Rev.1.
Starting reference year 2021 onwards SBS cover the economic activities of market producers within the NACE Rev. 2 Sections B to N, P to R and Divisions S95 and S96.
Until 2007 the SBS coverage was limited to Sections C to K of NACE Rev.1.1 and from the reference year 2008 to 2020 data was available for Sections B to N and Division S95 of NACE Rev.2.
From 2013, as the first reference year, to 2020 information is published on NACE codes K6411, K6419 and K65 and its breakdown.
From 2008 reference year data collection BS covers NACE Rev 2 codes: J62, N78, J582, J631, M731, M691, M692, M702, M712, M732, M7111, and M7112.
3.4. Statistical concepts and definitions
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019.
From the reference year 2018 the scope of statistics broadened with a new observation unit: the statistical unit enterprise (according to Council Regulation (EEC) No 696 / 93). Monitoring and consolidating the internal flow between individual members of the enterprise makes it possible to measure the process of the national value creation more accurately.
3.5.1. Treatment of complex enterprise
Data treatment
Sample frame based on enterprises
Yes
Surveying all legal units belonging to a complex enterprise
No
Surveying all legal units within the scope of SBS belonging to a complex enterprise
No
Surveying only representative units belonging to the complex enterprise
No
Other criteria used, please specify
-
Comment
-
3.5.2. Consolidation
Consolidation method
Consolidation carried out by the NSI
Yes
Consolidation carried out by responding enterprise/legal unit(s)
No
Other methods, please specify
-
Comment
-
3.6. Statistical population
The SBS population is identified using the Business Register, which provides the population frame for SBS. No NACE activity codes or size classes within the scope of SBS are excluded from the target population.
3.7. Reference area
The SBS data refer to the territory of Hungary and cover all regions.
The SBS reference population includes branches of Hungarian legal units located abroad, provided that they do not constitute separate legal entities and are not subject to taxation abroad. Branches of foreign legal entities operating in Hungary are also included.
Activities of Hungarian legal units carried out abroad through legally separate entities are excluded from the SBS population (in line with the Regulation (EC) 2008/295 and (EU) 2152/2019).
Accordingly, Hungarian SBS data is consistent with ESA2010 and BPM6 international regulations requirements.
3.8. Coverage - Time
SBS data are available for years: 2001-2024.
Length of comparable time series: 2008-2020 (legal unit level), 2018-2020 (enterprise level), 2021-2024 (EBS).
3.9. Base period
Not applicable.
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.
Year 2024.
BS and SBS data refer to calendar year.
6.1. Institutional Mandate - legal acts and other agreements
Starting with reference year 2021 two new regulations currently form the legal basis of SBS:
Regulation (EU) 2019/2152 repealing 10 legal acts in the field of business statistics (EBS Regulation), and
The Council Regulation No 58/97 has been amended three times: by Council Regulation No 410/98, Commission Regulation No 1614/2002 and European Parliament and Council Regulation No 2056/2002. As a new amendment of the basic Regulation it was decided to recast the Regulation No 58/97 in order to obtain a new "clean" legal text.
In 2008 the European Parliament and Council adopted Regulation No 295/2008 and the provisions of this Regulation were applicable from the reference year 2008 to reference year 2020. Regulation No 295/2008 was amended by Commission Regulation (EU) No 446/2014.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
At European level, statistical confidentiality is governed by the relevant European legislation, including:
HCSO disseminates only aggregated data in accordance with statistical confidentiality rules. Individual data and aggregated data based on fewer than three units are treated as confidential and are not published.
Researchers may access de-identified datasets and anonymised microdata for scientific purposes, subject to appropriate legal and methodological safeguards. HCSO employees may access datasets within their respective areas of responsibility through registered and controlled access rights.
The following confidentiality rules are applied to SBS data:
Primary confidentiality: a cell is treated as confidential if fewer than three units contribute to the cell.
Secondary confidentiality: a non-confidential cell is treated as confidential where necessary to prevent the disclosure of a primary confidential cell.
7.2.1. Confidentiality processing
Data treatment
Confidentiality rules applied
Yes
Threshold of number of enterprises (Number)
3
Number of enterprises non confidential, if number of employments is confidential
No
Dominance criteria applied
No
If dominance criteria applied specify the threshold (Number)
-
Secondary confidentiality applied
Yes
Comment
-
8.1. Release calendar
Dissemination calendar contains the release dates of SBS datasets involved in the Dissemination database. The release calendar on the website of HCSO provides information not only about the first releases, Summary tables (STADAT) and dissemination tables but the analyses, methodological publications, promotional publications, reports, statistical reflections, yearbooks and pocketbooks.
All users have equal access to statistical information at the same time. Pre-release access is granted only in exceptional cases, in accordance with publicly available rules. Any violation of these rules by external or internal users is subject to legal consequences.
Data that are not available through standard dissemination channels may also be provided upon request. There are two main types of data provision:
Public authorities: data are provided either as required by specific legislation, in which case the data supply is free of charge, or on the basis of a data transfer agreement.
Individual requests: data may be provided to companies, researchers and other users upon request.
Information requiring work beyond standard production and dissemination processes may be subject to a fee to cover the additional personnel and material costs.
Annual.
10.1. Dissemination format - News release
Not available.
10.2. Dissemination format - Publications
Publications based on SBS data are available in Hungarian on the HCSO website.
Preliminary data are released in mid-November, 10.5 months after the reference period. Final data are released in mid-August, 19.5 months after the end of the reference year.
SBS data are available under the Business Statistics section of the HCSO Dissemination Database, including annual performance and expenditure indicators for enterprises.
10.4. Dissemination format - microdata access
SBS data are not disseminated at microdata level because they are compiled from both survey and administrative data and individual data cannot be disclosed.
HCSO provides access to anonymised or de-identified microdata for approved scientific research projects, subject to the applicable legal, methodological and confidentiality requirements. Access is provided through the Research Room and secure remote access solutions.
Anonymised datasets are tailored to the approved research project, and only the variables required for the research are provided. Researchers receive the results of their analyses after disclosure control checks; the underlying microdata are not released.
Access is subject to an agreement between the researcher or research institution and HCSO and requires compliance with the applicable confidentiality and data protection requirements.
Further information on microdata access and the Research Room is available on the HCSO website.
10.5. Dissemination format - other
SBS data are also disseminated through STADAT, the HCSO statistical data tables. STADAT contains primarily time series, including SBS-based performance indicators by size class and SME category.
The HCSO Dissemination Database also allows users to create customised tables by selecting indicators, reference periods, size classes and regions.
10.6. Documentation on methodology
Methodological information on concepts and the statistical domain is available on the HCSO website in both Hungarian and English.
Additional methodological information is available in the HCSO Dissemination Database by clicking on the question mark icon next to the relevant variable.
The data production and transmission processes are designed and implemented in accordance with the applicable European legislation, including requirements concerning the reference population, definitions of characteristics, breakdowns and data transmission formats.
HCSO is committed to continuous quality improvement and to ensuring the reliability and credibility of official statistics.
The release dates are specified in the dissemination calendar, and the planned deadlines are met. Data transmissions to Eurostat are completed within the applicable deadlines.
12.1. Relevance - User Needs
Internal and national users: National Accounts, Business Register and Business Demography, CIS, Environmental Statistics; MNB (Hungarian Central Bank), ministries, press and media, students, etc.
International users: Eurostat, OECD.
Additional user needs mainly concern breakdowns that differ from those published, particularly for SME data, such as county-level instead of regional breakdowns.
SBS concepts and methods are based on European legislation. The SBS data published by HCSO are methodologically consistent with those published by Eurostat, including the definitions of variables, classifications and levels of breakdown.
12.2. Relevance - User Satisfaction
The HCSO Dissemination Database is continuously developed to better meet user needs, taking into account the balance between the availability of data and the number of confidential cells.
User needs are regularly assessed through written consultations with experts from ministries.
12.3. Completeness
The SBS data requirements in line with the national and international regulations are fulfilled.
13.1. Accuracy - overall
Sampling, coverage and measurement errors are not applicable, as no sample surveys are conducted. Non-response has only a limited effect on overall data accuracy.
The applicable SBS quality indicators under Commission Implementing Regulation (EU) 2020/1197 are calculated for legal units.
13.2. Sampling error
No sample surveys are conducted; therefore, sampling error is not applicable.
13.3. Non-sampling error
Non-sampling errors are considered negligible. Data for non-responding units are imputed using administrative data. Where neither survey nor administrative data are available, micro-level imputation is performed based on the previous year’s data.
Coverage error is negligible, as there are no known out-of-scope units.
14.1. Timeliness
The first release of preliminary SBS data at national level takes place 10.5 months after the end of the reference period. Final data are released 19.5 months after the reference year.
14.2. Punctuality
Data are delivered to Eurostat within the prescribed deadlines. The data transmission deadlines are T+10 months for the first delivery and T+18 months for the second delivery.
15.1. Comparability - geographical
The whole country is treated uniformly from a statistical point of view. The same statistical concepts are applied throughout Hungary. There are no specific difficulties regarding geographical comparability.
15.2. Comparability - over time
There is a break in the time series in 2018 due to a change in the reporting and observation unit, from legal unit to enterprise.
From 2021 onwards, the implementation of the EBS Regulation resulted in a change in the definition of active enterprises and an expansion of the observed population, causing a break in the time series.
15.2.1. Time series
Time series
First reference year available (calendar year)
2001
Calendar year(s) of break in time series
2004, 2008, 2018, 2021
Reason(s) for the break(s)
changes in NACE classification;
change in reporting (and observation) unit;
implementation of the EBS Regulation
Length of comparable time series (from calendar year to calendar year)
2001-2003 (legal unit concept, NACE Rev. 1)
2004-2008 (legal unit concept, NACE Rev. 1.1)
2008-2020 (legal unit concept, NACE Rev. 2)
2018-2020 (enterprise concept, NACE Rev. 2)
2021- (EBS, enterprise concept, NACE Rev. 2)
Comment
15.3. Coherence - cross domain
Consistency between SBS and other statistical domains is ensured through the coordinated design of surveys, harmonised methodological descriptions and systematic cross-survey validation. During survey planning, questionnaires, methodological guidelines and validation rules are developed in close cooperation across statistical domains.
Annual SBS indicators are compared with corresponding variables from infra-annual surveys and other statistical domains. Administrative sources, including tax returns and annual financial statements, provide an additional basis for data validation.
The main consistency checks include:
net turnover and export revenue are compared with the Annual Survey of Industrial Products (PRODCOM) and the Sales Structure of Business Services survey;
net turnover by activity breakdown is compared with product-level PRODCOM data;
wages and salaries and personnel costs are compared with the Labour Cost Survey;
wages and salaries are also compared with the Survey of Local Units;
capitalised production is checked for consistency between the Annual Performance Survey and the Annual Investment Survey;
Annual Statistical Survey of Enterprises (ASSE) data are subject to plausibility checks, including comparisons with legal unit totals and partner data.
Consistency between SBS and Business Demography (BD) data is ensured through harmonised processing and the use of the same reference population. The SBS active population is established first and then serves as the reference population for BD, ensuring 100% coherence between the two domains.
15.4. Coherence - internal
Aggregated data are always consistent with their sub-aggregates, as all aggregates are derived from micro-level data.
The average time required to complete the questionnaires is as follows:
BS: 45 minutes.
Investment statistics: 58 minutes
Performance statistics: 68 minutes
Regional statistics: 45 minutes
17.1. Data revision - policy
There are no planned revisions.
Before publication, all detected errors are corrected. No routine validation is carried out after dissemination. However, if a significant error is identified during the processing of data for the following reference year, the data for the previous reference year are revised accordingly.
17.2. Data revision - practice
As all units are included with their actual data in both the preliminary and final datasets, no planned revisions are applied.
Final data replace the preliminary data as soon as they become available. Differences between the two datasets are due to the fact that HCSO receives the administrative data twice a year: the first delivery at t+6,5 months and the second at t+12,5 months. The second dataset contains the following:
updated information on certain legal units,
tax return and financial statement data submitted after the deadline,
data from legal units with a different fiscal year.
At this stage, survey data are validated against the updated administrative data again, which may result in corrections to the survey data in cooperation with the affected units.
Final data are not revised after publication.
18.1. Source data
The Hungarian Business Register serves as the population frame for SBS and for the surveys conducted for SBS purposes. The Business Register is updated on a daily basis using information from the Court of Registration.
The principal activity is determined in accordance with the NACE Rev. 2 methodology. The top-down approach is applied, complemented by a stability rule aimed at preventing frequent changes in the principal activity that do not reflect substantial changes in the economic activity of the statistical unit.
The main data sources used for BS and SBS are:
Survey data
annual business surveys;
regional surveys;
survey on the sales structure of business services.
Administrative data
tax data;
balance sheet and income statement data;
VAT data;
data from the Hungarian Central Bank (MNB) for enterprises in NACE Section K;
declarations on contributions for labour variables.
Micro-level administrative data are used for mass imputation for legal units with fewer than 20 persons employed and for non-responding legal units.
Administrative data are updated twice a year and become more complete with each delivery. Differences between the preliminary and final administrative datasets are mainly due to the inclusion of additional legal units and updated information.
18.1.1. Data sources overview
Data sources overview
Survey data
Yes
VAT data
Yes
Tax data
Yes
Financial statements
Yes
Other sources, please specify
Yes
Declarations on contributions (for labour variables)
MNB data for enterprises of NACE section K
Comment
-
18.2. Frequency of data collection
Data are collected annually.
18.3. Data collection
Enterprises with at least 20 employees and self-employed persons are covered by full-scope surveys. Data for enterprises with fewer than 20 employees and self-employed persons are compiled from administrative sources.
Surveys
Data collection is carried out in several stages through online questionnaires using the HCSO electronic data collection system (ELEKTRA). Survey design, including the development of validation rules, is the responsibility of statisticians. The system automatically notifies data providers when a questionnaire becomes available and when the submission deadline has expired. Reminder messages are sent by e-mail to increase the response rate.
Units applying IFRS are surveyed regardless of their size class.
Administrative data
Annual tax data from the tax returns of companies and sole proprietors are provided by the National Tax and Customs Administration of Hungary (NTCA/NAV). HCSO also receives annual financial statement data from the Ministry of Justice. For NACE Section K, the variables are calculated using data from the Hungarian Central Bank (MNB), supplemented by tax data.
Administrative data are used for data validation, mass imputation and estimation.
2024
Data providers from administrative data source (%)
Net turnover from administrative data source (%)
Legal unit level
98,26
31,3
18.4. Data validation
Data are collected through electronic questionnaires. All questionnaires are received through the HCSO electronic data collection system (ELEKTRA) and automatically transferred to the Integrated Data Entry and Validation System (ADÉL), where they are checked by statisticians. Data providers are contacted and asked to correct or confirm reported data when errors or inconsistencies are identified.
Validation is carried out in several stages:
Automated checks during data collection: ELEKTRA performs predefined validation and consistency checks. Significant errors must be corrected by the data provider before the questionnaire can be submitted.
Validation in ADÉL: predefined checks identify outliers, year-on-year changes and internal and cross-survey inconsistencies. Data providers are contacted where necessary.
Comparison with administrative data: survey data are compared with tax data and financial statements. For legal units applying double-entry bookkeeping, administrative data cover approximately 95–97% of the total values reported for turnover, production value and value added. For large companies, financial statements are also used for validation.
Cross-survey checks are carried out repeatedly using PRODCOM, the Survey of Local Units, the Labour Cost Survey, the Sales Structure of Business Services survey and foreign trade statistics.
SBS output data are checked at both individual and aggregate levels, at both legal unit and enterprise level. Individual-level checks are supported by SQL Developer and the internally developed FORM-IT application. Aggregate data are checked using the tabulation functionality of the Joint Production Database (JPD).
The validation rules include the SBS validation rules incorporated into Eurostat's validation tool. Any remaining deviations are investigated and explained in a report submitted to Eurostat.
18.5. Data compilation
Data for non-responding legal units are imputed at micro level using administrative data. Where administrative data are not available, micro-level data from the previous reference year are used for imputation.
No grossing-up is applied, as micro-level data are available for the entire population.
18.6. Adjustment
Selected units with a fiscal year different from the calendar year are surveyed and requested to report their data for the calendar year (1 January to 31 December). For the remaining units, administrative data reported for the fiscal year are treated as if they had been reported for the calendar year.
Change in the content of the GRSINV_NTNCA_XGWL indicator:
Reference years 2021–2023: “Gross investment in concessions, patents, licences and trademarks and similar rights”
Reference year 2024 onwards: “Gross investment in intangible non-current assets other than goodwill”
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 statisticscollection includes three characteristics due by NUTS-2 country region and detailed on NACE Rev 2 division level (2-digits).
3 September 2026
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019.
From the reference year 2018 the scope of statistics broadened with a new observation unit: the statistical unit enterprise (according to Council Regulation (EEC) No 696 / 93). Monitoring and consolidating the internal flow between individual members of the enterprise makes it possible to measure the process of the national value creation more accurately.
The SBS population is identified using the Business Register, which provides the population frame for SBS. No NACE activity codes or size classes within the scope of SBS are excluded from the target population.
The SBS data refer to the territory of Hungary and cover all regions.
The SBS reference population includes branches of Hungarian legal units located abroad, provided that they do not constitute separate legal entities and are not subject to taxation abroad. Branches of foreign legal entities operating in Hungary are also included.
Activities of Hungarian legal units carried out abroad through legally separate entities are excluded from the SBS population (in line with the Regulation (EC) 2008/295 and (EU) 2152/2019).
Accordingly, Hungarian SBS data is consistent with ESA2010 and BPM6 international regulations requirements.
Year 2024.
BS and SBS data refer to calendar year.
Sampling, coverage and measurement errors are not applicable, as no sample surveys are conducted. Non-response has only a limited effect on overall data accuracy.
The applicable SBS quality indicators under Commission Implementing Regulation (EU) 2020/1197 are calculated for legal units.
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 for non-responding legal units are imputed at micro level using administrative data. Where administrative data are not available, micro-level data from the previous reference year are used for imputation.
No grossing-up is applied, as micro-level data are available for the entire population.
The Hungarian Business Register serves as the population frame for SBS and for the surveys conducted for SBS purposes. The Business Register is updated on a daily basis using information from the Court of Registration.
The principal activity is determined in accordance with the NACE Rev. 2 methodology. The top-down approach is applied, complemented by a stability rule aimed at preventing frequent changes in the principal activity that do not reflect substantial changes in the economic activity of the statistical unit.
The main data sources used for BS and SBS are:
Survey data
annual business surveys;
regional surveys;
survey on the sales structure of business services.
Administrative data
tax data;
balance sheet and income statement data;
VAT data;
data from the Hungarian Central Bank (MNB) for enterprises in NACE Section K;
declarations on contributions for labour variables.
Micro-level administrative data are used for mass imputation for legal units with fewer than 20 persons employed and for non-responding legal units.
Administrative data are updated twice a year and become more complete with each delivery. Differences between the preliminary and final administrative datasets are mainly due to the inclusion of additional legal units and updated information.
Annual.
The first release of preliminary SBS data at national level takes place 10.5 months after the end of the reference period. Final data are released 19.5 months after the reference year.
The whole country is treated uniformly from a statistical point of view. The same statistical concepts are applied throughout Hungary. There are no specific difficulties regarding geographical comparability.
There is a break in the time series in 2018 due to a change in the reporting and observation unit, from legal unit to enterprise.
From 2021 onwards, the implementation of the EBS Regulation resulted in a change in the definition of active enterprises and an expansion of the observed population, causing a break in the time series.