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 statistics collection 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
The product breakdown is based on the Classification of Products by Activity (CPA) as stated in the Regulation establishing CPA 2008 and its amending Commission Regulation (EU) No 1209/2014 (from reference year 2015 onwards).
3.3. Coverage - sector
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 2008 reference year the data collection Business services covers NACE Rev 2 codes: J62, N78, J582, J631, M731, M691, M692, M702, M712, M732, M7111, and M7112. From 2013, as the first reference year, to 2020 information is published on NACE codes K6411, K6419 and K65 and its breakdown.
3.4. Statistical concepts and definitions
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019.
In SBR (Statistical Business Registers), a Legal unit is a starting point for the creation of the statistical unit Enterprise and currently all Enterprises consist of single legal unit (complex Enterprises have not yet been developed). Enterprise characteristics maintained by the SBR (principal activity, activity status, secondary economic activities, etc.) are gathered from the statistical sources.
In SBS survey tailored questionnaires for a few the most important complex enterprises was made in order to apply a new definition of enterprise.
Statistical and reporting unit is an economically active enterprise or market-oriented other legal unit (business entity) that have submitted the annual financial reports for the previous year. From the reference year 2021 a part of unincorporated enterprises (who provide annual financial reports) is included. Given that the enterprise may perform one or more activities, in one or more sites, the local unit is also considered as statistical unit.
3.5.1. Treatment of complex enterprise
Data treatment
Sample frame based on enterprises
No
Surveying all legal units belonging to a complex enterprise
No
Surveying all legal units within the scope of SBS belonging to a complex enterprise
Yes
Surveying only representative units belonging to the complex enterprise
No
Other criteria used, please specify
-
Comment
Complex Enterprises have not yet been developed
3.5.2. Consolidation
Consolidation method
Consolidation carried out by the NSI
No
Consolidation carried out by responding enterprise/legal unit(s)
No
Other methods, please specify
-
Comment
Complex Enterprises have not yet been developed
3.6. Statistical population
The SBS survey covers active enterprises engaged in the production and sale of goods and services, as well as the part of other legal entities that produce and render market-oriented services, which is established by a practical criterion saying that their income from selling goods and services should exceed 50% of their total operating income. The target population consists of economically active statistical enterprises that are, according to their principal activity, classified in sections B to N, P to R and divisions S95 and S96. From the reference year 2021 entrepreneurs (unincorporated enterprises) who provide annual financial reports are included in the survey.
3.7. Reference area
Results are calculated by activities of CA, for the Republic of Serbia and statistical territorial units Srbija– sever and Srbija – jug (NSTJ1) and regions (NSTJ2).
Remark: Starting from 1999 the Statistical Office of the Republic of Serbia has not at disposal and may not provide available certain data relative to AP Kosovo and Metohia and therefore these data are not included in the coverage for the Republic of Serbia (total).
3.8. Coverage - Time
From the reference year 2007 to 2023.
From the reference year 2021, there have been methodological changes in the Annual Structural Business Survey, which must be taken into account when comparing with the data until 2021.
The changes refer to the extension of the reporting unit coverage, which, in addition to enterprises and part of other legal units, also includes a part of entrepreneurs who provide an annual financial report.
In addition, from the reference year 2021, with the entry into force of the new European regulations related to business statistics, the coverage of activities has been extended in the survey by including the sections CA P, Q and R, as well as divisions CA 95 and 96 from section S.
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 DIN.
Employment variables are expressed in units.
Per head values are expressed in thousands of DIN per head.
Ratios are expressed in percentages.
SBS data refer to the annual results of businesses, year 2023.
SBS data refer to the calendar year that corresponds to the fiscal 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:
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
Data confidentiality is stipulated by following documents:
Official Statistics Law (Official Gazette of RS, number 104/2009), Articles 44, 45, 46, 47, 48, and 49.
Until the reference year 2021 confidentiality treatment of SBS data was done using software programmes and procedures made by SORS which were based on the logical checks defined and recommended by Eurostat as well as on the rules applied in Tau Argus. From the reference year 2021 confidentiality data treatment (primary and secondary) has been made in Tau Argus. For primary confidentiality it was applied small counts rule – the cell is confidential if less than 3 units contribute to the total of the cell as well as dominance rule – the cell is confidential if one company is in a dominant position in the market i.e. it is share in total net turnover is up to 85%. Conditions were applied and if this data is confidential, all other variables on the same level of aggregation were considered as confidential. When primary confidentiality was done, it was applied secondary confidentiality to prevent the recalculation of a 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
Yes
If dominance criteria applied specify the threshold (Number)
85
Secondary confidentiality applied
Yes
Comment
-
8.1. Release calendar
Calendar of releases is available at SORS website on the 1st day of December every year for the forthcoming year.
Any divergence from the defined time schedule is announced in advance and explained in the Calendar.
The results of official statistics are available at the same time to all users on impartial basis; any privileged access by external users before their release is not allowed.
The SORS quality management system is relied on the Serbian official statistics mission and vision, as well as on the European Statistics Code of Practice – CoP and the Total Quality Management – TQM principles, which together make the common quality framework of the European Statistical System (ESS).
Results from the Annual Structural Business Survey are produced in line with methodological requirements and standards, combining data from statistical survey SBS-01 and administrative data sources (annual financial reports).
Data are compared with data from the previous period as well as with data from the other statistical domains. The level of reliability and accuracy is high. Before data publishing detailed quality control of data is done.
Release of data is in line with Calendar of releases and data are available to all the users.
Combining multiple sources and data collection methods is in line with international recommendations, standards and practice. Data are internationally consistent because they follow EU practice as well as relevant international concepts, definitions and classifications.
12.1. Relevance - User Needs
Beside data released in regular publications in SORS, special data processing is done at the request of the user.
Users on statistical data on structural business statistics are found in all areas of economic and social life. These are natural persons, business entities, state administration bodies and units of local self-government, academic and scientific-research institutions, Eurostat and other domestic and international users.
Internal users are:
Statistical Business Register (updated with feedback information from SBS);
Inward FATS (Foreign Affiliates Statistics) - generated from SBS results;
National Accounts - SBS data are used as input for annual national accounts and for creating an input-output tables;
STS (Short-term business statistics) - Industry statistics (value added and value of output for weighting and structure defining, as well as for updating the survey frame);
STS (Short-term business statistics) - Construction statistics – turnover and value added for updating the survey frame.
12.2. Relevance - User Satisfaction
On biennial basis (once in two years), by the means of web interview, the User Satisfaction Survey is implemented. The survey results are available at SORS website.
12.3. Completeness
The SBS-01 survey includes all economically active enterprises engaged in the production and sale of products and services, as well as other legal units that produce and provide services for the market. From the reference year 2021 unincorporated enterprises (entrepreneurs) who provide annual financial reports are included in the survey. The survey covers majority of the variables required by Eurostat regulations and guidelines.
13.1. Accuracy - overall
Given that the response rate for the Structural Business Statistics survey for 2023 was 87,7% as well as the usage of administrative data sources in the case of non-response, the overall accuracy is very high.
Possible errors from inputs for SBS survey are:
Statistical Business Register data source errors (coverage, activities, turnover, number of employees quality);
Annual financial reports errors (quality of accounting data).
Tax Office data (quality of data from different tax returns).
Annual report on gross investments in fixed assets (quality of statistical data source).
Statistical survey related to employment (quality of statistical data source).
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
The data are published on the SORS website 15 months after the reference period. Preliminary data are transmitted to Eurostat in the required technical format 10 months after the reference period, and complete final data 18 months after the reference period.
The data are transmitted to Eurostat in the required deadlines and technical format.
15.1. Comparability - geographical
The same concept of calculation of results is applied in the territory of the whole Republic of Serbia. SORS applies a methodology that is in line with international standards in the area of structural business statistics, which ensures good comparability with other countries.
15.2. Comparability - over time
First reference year available (calendar year) - 2008
Calendar year(s) of break in time series - 2013, 2020, 2023
Reasons for the breaks - classification changes, unit coverage changes
Length of comparable time series (from calendar year to calendar year) - 2008-2012, 2013-2025
From the reference year 2021, there have been methodological changes in the Annual Structural Business Survey, which must be taken into account when comparing with the data until 2021.
The changes refer to the extension of the reporting units coverage, which, in addition to enterprises and part of other legal units, also includes a part of entrepreneurs who provide an annual financial report.
In addition, from the reference year 2021, with the entry into force of the new European regulations related to business statistics, the coverage of activities has been extended in the survey by including the sections CA P, Q and R, as well as divisions CA 95 and 96 from section S.
15.2.1. Time series
Time series
First reference year available (calendar year)
2008
Calendar year(s) of break in time series
2013, 2020, 2023
Reason(s) for the break(s)
classification changes, unit coverage changes
Length of comparable time series (from calendar year to calendar year)
2008-2012, 2013-2025
Comment
No
15.3. Coherence - cross domain
Data from the annual structural business statistics is compared with data from the other statistical domains, such as:
Quarterly structural business statistics on operating income and costs (Turnover, Value of output);
Business Register data (Number of enterprises, Turnover and Number of persons employed);
Turnover in Business services is completely consistent with total turnover,
SBS and corresponding National accounts data (SBS data are used as input for annual national accounts and for creating an input-output tables);
Comparison of SBS data with the results from the Annual Survey on Industrial Production.
Data for the reference year 2021 in Structural business statistics and Business demography (number of active enterprises, number of employees) are coherent, in line with recommendation in EBS regulation.
15.4. Coherence - internal
Data for different aggregates inside SBS are completely consistent.
Considering that for majority of units in the SBS frame the input data are taken from existing administrative and statistical sources, costs of SBS data production as well as the additional burden on the reporting units are minimized as much as possible.
17.1. Data revision - policy
No revision policy for SBS.
The general SORS revision policy is available at this website.
17.2. Data revision - practice
Methodology and preliminary data compilation process is identical to the one for final data production. That means, the same methodology and sources are used in both cases. Due to the longer available period, for final data more control and checks of data are carried out, including the checking with units, which improves the final data quality.
Published data are considered final, unless otherwise stated. Significant methodological changes are announced and users can be informed about them on the SORS website.
18.1. Source data
Reporting method of data collection based on the SBS-01 questionnaire (web entry) is applied in the survey. In addition, data from administrative sources (annual financial reports, Tax Office data) are also used. The survey is exhaustive. Data sources for structural business statistics are:
SBS-01 statistical survey for large and medium-sized enterprises (with 50 or more persons employed), as well as for business entities with less than 50 employees which according to the financial reports for the previous year, are large or medium, or of greater importance for the certain activity;
administrative data sources, mainly annual financial reports, as well as Tax office data, in addition to the survey on the field; data is used for the other business units and part of unincorporated enterprises who provide annual financial reports (defined by the coverage of units) and for imputations in the case of unit or item non-response;
Central Register of Compulsory Social Insurance, for data related to employment;
Tax Office data, for data related to employment
Statistical Business Register;
results from regular annual statistical survey on gross investments in fixed assets (sample survey).
results from regular statistical survey on employment.
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
SBR (Statistical Business Registers), other statistical surveys
Comment
No
18.2. Frequency of data collection
Annual data collection.
18.3. Data collection
The survey is carried out as mandatory, prescribed by the Annual Plan of Statistical Surveys adopted by the Government of the Republic of Serbia. Reporting units transmit the data by entering them through a web questionnaire (no paper). Also tailored questionnaires for a few, the most important complex enterprises, were made in order to apply a new definition of enterprise. Data entry and checking is done in the regional statistical units of the SORS, responsible for collecting data for its territory, and the Administration of the City of Belgrade, Department of Statistics.
Apart from submitting data via a web questionnaire, reporting units can send completed questionnaires by e-mail. It is usual practice to contact the reporting unit by telephone or e-mail, for the purpose of providing expert assistance and consultations when filling in the questionnaire, due to its scope and complexity. Sometimes the data is collected by telephone.
18.4. Data validation
Data quality control is carried out within data entry through a web application, in which the criteria of logical and calculation control are implemented. This way wrong data or warnings are marked in the application, suggesting that the reporting unit should check and correct such data.
The data are then transmitted to IST, a software application created in the SORS, which is used to control, process and tabulate data. In addition to the data from the current year (at the reporting unit level), the IST also contains relevant data from the previous year, as well as data from administrative sources. Based on this data set, data control is performed as well as imputation of data in case of non-response. IT programs function on the basis of a rule for error detection, distinguishing "warning" and "very significant" errors, which indicate that data correction is necessary. In order to correct errors, consultation with reporting units is often necessary.
Aggregated data is also controlled in the Eurostat platform services. Validated data are transmitted to Eurostat.
18.5. Data compilation
The collected data from the survey are stored in IST software application which is used to control, process and tabulate data. Also data from annual financial reports are stored in the same base. After data editing in IST and imputations in the case of non-response, the calculation of variables in the same application follows.
Variables related to investments are calculated or estimated from regular annual statistical survey on gross investments in fixed assets.
Variables related to Hours worked and Number of employees in FTEs are calculated or estimated from regular statistical survey on employment and Tax Office data.
18.6. Adjustment
Not applicable.
No further comments.
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).
19 August 2025
SBS constitutes an important and integrated part of the new European Business Statistics Regulation N° 2152/2019.
In SBR (Statistical Business Registers), a Legal unit is a starting point for the creation of the statistical unit Enterprise and currently all Enterprises consist of single legal unit (complex Enterprises have not yet been developed). Enterprise characteristics maintained by the SBR (principal activity, activity status, secondary economic activities, etc.) are gathered from the statistical sources.
In SBS survey tailored questionnaires for a few the most important complex enterprises was made in order to apply a new definition of enterprise.
Statistical and reporting unit is an economically active enterprise or market-oriented other legal unit (business entity) that have submitted the annual financial reports for the previous year. From the reference year 2021 a part of unincorporated enterprises (who provide annual financial reports) is included. Given that the enterprise may perform one or more activities, in one or more sites, the local unit is also considered as statistical unit.
The SBS survey covers active enterprises engaged in the production and sale of goods and services, as well as the part of other legal entities that produce and render market-oriented services, which is established by a practical criterion saying that their income from selling goods and services should exceed 50% of their total operating income. The target population consists of economically active statistical enterprises that are, according to their principal activity, classified in sections B to N, P to R and divisions S95 and S96. From the reference year 2021 entrepreneurs (unincorporated enterprises) who provide annual financial reports are included in the survey.
Results are calculated by activities of CA, for the Republic of Serbia and statistical territorial units Srbija– sever and Srbija – jug (NSTJ1) and regions (NSTJ2).
Remark: Starting from 1999 the Statistical Office of the Republic of Serbia has not at disposal and may not provide available certain data relative to AP Kosovo and Metohia and therefore these data are not included in the coverage for the Republic of Serbia (total).
SBS data refer to the annual results of businesses, year 2023.
SBS data refer to the calendar year that corresponds to the fiscal year.
Given that the response rate for the Structural Business Statistics survey for 2023 was 87,7% as well as the usage of administrative data sources in the case of non-response, the overall accuracy is very high.
Possible errors from inputs for SBS survey are:
Statistical Business Register data source errors (coverage, activities, turnover, number of employees quality);
Annual financial reports errors (quality of accounting data).
Tax Office data (quality of data from different tax returns).
Annual report on gross investments in fixed assets (quality of statistical data source).
Statistical survey related to employment (quality of statistical data source).
Number of enterprises and number of local units are expressed in units.
Monetary data are expressed in millions of DIN.
Employment variables are expressed in units.
Per head values are expressed in thousands of DIN per head.
Ratios are expressed in percentages.
The collected data from the survey are stored in IST software application which is used to control, process and tabulate data. Also data from annual financial reports are stored in the same base. After data editing in IST and imputations in the case of non-response, the calculation of variables in the same application follows.
Variables related to investments are calculated or estimated from regular annual statistical survey on gross investments in fixed assets.
Variables related to Hours worked and Number of employees in FTEs are calculated or estimated from regular statistical survey on employment and Tax Office data.
Reporting method of data collection based on the SBS-01 questionnaire (web entry) is applied in the survey. In addition, data from administrative sources (annual financial reports, Tax Office data) are also used. The survey is exhaustive. Data sources for structural business statistics are:
SBS-01 statistical survey for large and medium-sized enterprises (with 50 or more persons employed), as well as for business entities with less than 50 employees which according to the financial reports for the previous year, are large or medium, or of greater importance for the certain activity;
administrative data sources, mainly annual financial reports, as well as Tax office data, in addition to the survey on the field; data is used for the other business units and part of unincorporated enterprises who provide annual financial reports (defined by the coverage of units) and for imputations in the case of unit or item non-response;
Central Register of Compulsory Social Insurance, for data related to employment;
Tax Office data, for data related to employment
Statistical Business Register;
results from regular annual statistical survey on gross investments in fixed assets (sample survey).
results from regular statistical survey on employment.
Annual.
The data are published on the SORS website 15 months after the reference period. Preliminary data are transmitted to Eurostat in the required technical format 10 months after the reference period, and complete final data 18 months after the reference period.
The same concept of calculation of results is applied in the territory of the whole Republic of Serbia. SORS applies a methodology that is in line with international standards in the area of structural business statistics, which ensures good comparability with other countries.
First reference year available (calendar year) - 2008
Calendar year(s) of break in time series - 2013, 2020, 2023
Reasons for the breaks - classification changes, unit coverage changes
Length of comparable time series (from calendar year to calendar year) - 2008-2012, 2013-2025
From the reference year 2021, there have been methodological changes in the Annual Structural Business Survey, which must be taken into account when comparing with the data until 2021.
The changes refer to the extension of the reporting units coverage, which, in addition to enterprises and part of other legal units, also includes a part of entrepreneurs who provide an annual financial report.
In addition, from the reference year 2021, with the entry into force of the new European regulations related to business statistics, the coverage of activities has been extended in the survey by including the sections CA P, Q and R, as well as divisions CA 95 and 96 from section S.
