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.
Business Activities, Foreign Trade and Prices - Business Structure
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Statistics Sweden
S-701 89 Örebro Sweden
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
20 August 2025
2.2. Metadata last posted
20 August 2025
2.3. Metadata last update
20 August 2025
3.1. Data description
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 2division 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 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 (EU) 2019/2152.
Data requirements, simplifications and technical definitions are definied in Commission Implementing Regulation (EU) 2020/1197.
3.5. Statistical unit
The population of interest consists of all Swedish units that carried out market activities in the relevant reference year. The Structural Business Statistics use two different observation units: enterprise unit (ENT) and local unit (LU).
3.5.1. Treatment of complex enterprise
Data treatment
Sample frame based on enterprises
no
Surveying all legal units belonging to a complex enterprise
yes
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
Manual and automatic profiling.
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
There are three target populations identified by the Business Register, namely:
Institutional: the amount of all non-financial Swedish enterprises that, in the reference year, conducted their main activities as indicated in sections A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
Functional: the amount of all Swedish activities that, in the reference year, conducted activities as indicated in sections A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
Regional (and functional): the amount of all Swedish regional activities that, in the reference year, conducted activities as indicated in section A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
3.7. Reference area
Sweden. Branches of foreign enterprises are included.
3.8. Coverage - Time
1996 to 2023
With the transmission of data from reference year 2018, Sweden has fully implemented the statistical unit ‘enterprise’ in the SBS domain in accordance with Regulation 696/93. The transition from the ‘legal unit’ to the ‘enterprise’ has caused breaks in the series of the SBS characteristics, for example an enterprises consisting of several legal units are only counted once and intraflows between the legal units within the enterprise are eliminated (consolidated) in SBS statistics.
3.9. Base period
Not applicable.
Number of enterprises and number of local units are expressed in units.
Monetary data are expressed in thousands of SEK.
Employment variables are expressed in units.
Per head values are expressed in thousands of SEK per head.
Ratios are expressed in percentages.
2023
The statistical target characteristics are attributed mainly to the calendar year. This applies to both target populations and to most target variables. Target variables that measure a state of things, such as balance sheet variables at institutional level, are exempt from this. These refer to the end of the reference year, that is, 31 December.
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
With regard to confidentiality concerning the agency's specific task in the production of statistics, Chapter 24, Section 8 of the Public Access to Information and Secrecy Act (2009:400) applies.
To safeguard information subject to confidentiality belonging to natural persons or enterprises, it is ensured that the information cannot be disclosed directly or indirectly in the published statistics.
With regard to personal data, that is, information that directly or indirectly relates to a living person, the Official Statistics Act (2001:99), the Official Statistics Ordinance (2001:100) and the Personal Data Act (1998:204) apply.
7.2. Confidentiality - data treatment
Primary confidentiality: primary confidentiality is calculated using the P-Percentage rule. For complex enterprises consisting of several legal units a systematic approach is in use to evaluate if the complexity of the enterprise structure and the consolidation methods can provide a protection from individual legal units. In cases where the structure of the enterprise itself is a protection for the legal units, the data are considered secure.
Statistics Sweden has the permission from some of the more important enterprises to publish aggregates that would otherwise be confidential.
Secondary confidentiality: generated by a version of TauArgus developed by Statistics Sweden.
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
yes
Dominance criteria applied
yes
If dominance criteria applied specify the threshold (Number)
10%
Secondary confidentiality applied
yes
Comment
8.1. Release calendar
Dissemination follows the publishing calendar for the Official Statistics of Sweden. The dates of planned publications are found in the publishing calendar in advance on Statistics Sweden website.
8.2. Release calendar access
Dissemination follows the publishing calendar for the Official Statistics of Sweden.
Statistics Sweden can provide further information which is not available in the dissemination. Everyone with a specific request, given no confidentiality issues, can access the data. Depending on the complexity of the request there may be a cost involved.
Annual.
10.1. Dissemination format - News release
Regular press release to the data. The news release is published online at each dissemination.
The statistics are made accessible in the Statistical Database. All this is available via Statistics Sweden's website ,on which other tables and figures are also presented.
10.4. Dissemination format - microdata access
MONA (Microdata Online Access) is the standard tool for delivering microdata at Statistics Sweden. Users that get deliveries via MONA can process data over an internet connection without microdata leaving Statistics Sweden. The Public Access to Information and Secrecy Act protects data for individual respondents (microdata), but it is possible to apply for access to data for research or statistical purposes. When a request for data is granted, access to MONA may be given in order to receive the delivery.
10.5. Dissemination format - other
Data are sent to Eurostat to be used in European aggregates and is also released as national data.
10.6. Documentation on methodology
Documentation on methodology is available in Swedish. It can be found on the following link.
10.7. Quality management - documentation
Quality documentation is available in Swedish. There is an English version for the reference year 2015. A quality of the statistics (Quality Declaration) in the Swedish language can be found on the following link. An English version from reference year 2015 can be found on the following link.
11.1. Quality assurance
The quality policy includes quality of the statistics, processes and operations. It describes the overall guidelines for Statistics Sweden's quality work. More information about Statistics Sweden's quality management can be found on the website.
11.2. Quality management - assessment
Sweden uses administrative data for the majority of the enterprises. We supplement the administrative data with surveys. Statistical uncertainty must be taken into account and work is carried out to reduce bias associated with sample surveys (outlier detection/editing/imputation etc). The quality of the statistics is generally considered to be high.
12.1. Relevance - User Needs
The Structural Business Statistics is primarily used by the National Accounts Department, which uses Structural Business Statistics as the basis for calculating the gross national product (GDP) on the production approach, and financial accounts. Other users of the Structural Business Statistic, who would use the statistics as a basis for analyses of cost levels, productivity, industry development, and the calculation of key figures etc. are as follows:
The Organisation for Economic Co-operation and Development (OECD).
The United Nations.
Other international organisations.
12.2. Relevance - User Satisfaction
Not available
12.3. Completeness
NACE I563 does not exist in Sweden by law. All Bars are legally obligated to serve food and are thus classified as restaurants.
13.1. Accuracy - overall
In no specific order, the most significant sources of errors are modelling errors, coverage errors and measurement errors.
13.2. Sampling error
Most of the estimates are based on administration data (standardised accounting statements SRU, collected from the Swedish Tax Agency), therefore there are no sampling error.
13.3. Non-sampling error
The non-sampling error is regarded to be small. Non-response in the SRU are compensated by mean value imputation with respect to industry and size. The measures taken to minimise the unit non-response is with the help of several postal reminders and telephone reminders for the larger enterprises. An evaluation of the questionnaire is carried out after each survey period. Also, under the Swedish Official Statistics Act (2001:99), information collected directly from enterprises is subject to obligation to provide information.
For the estimation methods, the bias is small with a limited effect in the overall accuracy of the estimate.
14.1. Timeliness
The production time, that is, the time between the endpoint of the reference time and point in time when the statistics are disseminated, is 16 months. The delivery to Eurostat is no more than 18 months.
14.2. Punctuality
No delay of transmission of data to Eurostat.
15.1. Comparability - geographical
There is a high degree of comparability across the different Swedish geographical domains.
15.2. Comparability - over time
Lenght of comparable time series: 1996 to 2023
NACE changes are making it difficult to compare different years. Furthermore the sampling procedure was improved between 2002 and 2003. In 2018 the enterprise unit was implemented which has reduced the number of enterprises and has had an impact on most NACE aggregates.
For the main variables comparability is adequate.
15.2.1. Time series
Time series
First reference year available (calendar year)
1996
Calendar year(s) of break in time series
2003,2008,2018
Reason(s) for the break(s)
Sampling procedure, NACE revision, Enterprise unit implementation.
Length of comparable time series (from calendar year to calendar year)
2008-2023
Comment
15.3. Coherence - cross domain
Many of the differences between the SBS characteristics and the same characteristics in other business related statistics are due to differences in definitions in the regulations followed.
The sources for the variables in the Business Register differs to SBS.
There are two main differences between SBS and BD for reference year 2021. Historically SBS and BD have always used slightly different frames, where SBS misses some units that have been active only parts of the reference year. These units will still be part of BD and it is the main reason why SBS and BD have never been coherent. The second and bigger issue for reference year 2021 is however the statistical units used, where SBS use the Enterprise (since reference year 2018) and BD still uses legal units. Statistics Sweden have 50,000 enterprises consisting of more than one legal unit which drastically affects the number of enterprises in the population. For reference year 2022, the Swedish Business Register has implemented the new interpretation of the enterprise as a statistical unit.
This is in line with what SBS has delivered for reference year 2018-2021. This also means that now there is the possibility for BD to switch from legal units to enterprises and for reference year 2022 BD and SBS are both based on the same annual frame, thus being consistent.
SBS and Prodcom compares production value data on micro-level for the largest enterprises, there are some differences in definitions between the surveys. The statistical unit in Prodcom is Kind of Activity Unit (KAU).
For value added of National Accounts there are differences due to different definitions. SBS is based on accounting rules while National Accounts have definitions according to economics. The statistical unit in National Accounts is Kind of Activity Unit (KAU).
For Short Term Statistics the values for largest enterprises are compared and if possible aligned with SBS.
No comparison are made between SBS and the following domains:
Labour statistics (LFS, LCI and JVS)
Tourism statistics
Sectorial statistics
Business services
15.4. Coherence - internal
In the statistical sense the aggregates are always consistent with their main sub-aggregates, in numerical sense they are not always strictly consistent. Due to rounding errors aggregates may not be fully consistent with sub-aggregates. Regional aggregates may not be fully consistent with national aggregates due to missing NUTS-Code on a small number of enterprises.
The burden on respondents are calculated in hours. For year 2023 the burden amounted to 20,000 hrs. The calculation of respondents burden covers both the statistics for national requirements and SBS requirements.
17.1. Data revision - policy
If large errors are detected, revisions are made. Revisions are in this case made annually. For national purposes we implemented a revision policy from reference year 2014, revising data for t-1 when publishing year t.
17.2. Data revision - practice
Statistics Sweden is using tax data delivered in August t+1. Another delivery of tax data is done at January t+2 causing some differences between the preliminary and the final data. In addition, some editing is done after the preliminary data delivery.
18.1. Source data
The main data sources are administrative data in combination with tailored sample surveys. Administrative sources are Accounting Statements (SRU), payroll information (PAYE) and digital annual reports (DIÅR).
SRU is the most important source and provides most of the key indicators, such as turnover. PAYE is used for labour indicators such as employees and wages and DIÅR is used for investment calculations.
The sample survey is mostly needed for indicators that are normally not part of accounting information, such as breakdown by product.
Standardised accounting statements - SRU Standardised accounting statements (SRU), collected from the Swedish Tax Agency, which is the information submitted by enterprises in an appendix to the income tax declaration.
This source contains micro data on 1,100,000 enterprises. SRU is obtained in two batches, in which the first delivery is obtained in August the year after the reference year, and the second delivery is in January the year after, that is, 13 months after the end of the reference year.
The administrative material from the Swedish Tax Agency is considered to have high accuracy and should therefore cause only minor measurement errors. Accuracy is due to many observation variables being directly linked to specific accounts according to the current accounting manual BAS account plan.
It is used as a main data source, basic data for some characteristics and for imputation in case of non-response. The SRU data is subjected to several revisions with (increasing) degree of completeness.
Digital annual reports - DIÅR For 2023 we implemented the new source of Digital annual reports (DIÅR). This is a digital version of an annual reports, which contains certain information not available in SRU. This can be used to calculate investments among other things. To provide a digital annual report is not yet obligatory but is available for about 60% of all legal units. For 2023 we used this source to calculate investments, and in so reducing the need for survey information.
Paye as you earn – PAYE Labour variables are primarily calculated from PAYE in combination with data from SRU and survey data from labour statistics.
From PAYE we can calculate Employees, employees and self-employed persons, FTE, wages and hours worked.
Sample Surveys Within the production of SBS statistics, we carry out two different sample surveys.
The main purpose of the survey is to get further details not available in administrative sources, such as turnover by product and more detailed costs and detailed information on investments. These are mainly needed for national account purposes. Most of the core variables needed for SBS purposes (such as turnover and value added) are not affected by the survey information. In this context we do not consider those surveys.
Many of the main indicators are based solely on the administrative data, i.e not affected by any sampling error. However, the discrepancies between the tax data population and the SBS population result in coverage and/or non-response errors for those estimates.
Detailed accounting data – SIE Within our sample survey there is an option to provide data directly from the enterprise accounting systems via a file-type called SIE. These files contain much of the information requested in the survey. This “machine-to-machine” solution replaces data from standardised accounting statements and reducing the need for manual input from respondents. Data collected this way ensures consistency between basic variables and specifications, increasing the overall quality as well as reducing the respondent burden.
For section K from r.y. 2021 the data collection is entirely based on administrative data.
18.1.1. Data sources overview
Data sources overview
Survey data
yes
VAT data
no
Tax data
yes
Financial statements
yes
Other sources, please specify
Comment
18.2. Frequency of data collection
Annual data collection.
18.3. Data collection
The methods used for the basic data collection from the reporting units is by electronic questionnaire. The electronic questionnaire has built-in quality and consistency checks.
Specifications of SRU are collected from the enterprises in the sample surveys. The objective is to give information on primarily detailed income and cost structures, on which the standardised accounting statements does not provide sufficient information. For the specification surveys, and in particular when detailed income and cost data are requested, the risk of measurement error is greater than in the standardised accounting statements material. This is the case even though the instructions and definitions, as far as possible, are adapted to applicable accounting standards. However, company reporting at such a detailed level may vary and sometimes specifications are required that could not be found in the accounting standard. This also applies for specification variables in the complete form.
The measures taken to minimise the unit non-response include several postal reminders and telephone reminders for the larger enterprises. Under the Official Statistics Act (2001:99), information collected directly from enterprises is subject to obligation to provide information. Companies that do not submit information can be submitted with possible sanctions. Administrative data: the method used to access administrative data (SRU) is by an extraction from a data base at the Swedish Tax Agency and delivered to Statistic Sweden.
Large and important enterprises For about 400 prioritised enterprises, data collection is performed before administrative data is available. In this case, not only specifications, but also basic variables are collected in the survey. The purpose is to achieve sufficient accuracy when measuring the most important enterprises, which together comprise about one third of the total turnover and value added in the business sector, with regard to both basic and specification variables.
18.4. Data validation
In the survey questionnaires there are built-in consistency checks. There are completeness checks (data integrity rules), validity checks (internal consistency) and plausibility checks, Statistics Sweden also includes time series checks and revisions. The checks are extensive. This is done before dissemination at NSI. Before dissemination and transmitting data validation of format and file structure checks are done. Interseries checks are done only with the help of Eurostat Inputhall validating programme.
18.5. Data compilation
The estimation procedure contains adjustments for non-response, through the use of imputation. A brief description follows below of the use of imputation in basic and specification variables respectively:
Basic variables: Automatic imputation using mean value imputation is used in most cases. Imputation groups are created by classifying the respondents by legal form, size and industry, where the level of detail of industry depends on the number of available responses.
Specification variables: A combination of automatic and manual imputation is used for the specification variables. In automatic imputation, the structure of the enterprise's submitted information for the previous year, or mean value imputation, is used. Imputation groups are created by classifying the respondents by industry, where the level of detail of industry depends on the number of available responses. Expert imputation means that data is collected from different sources, such as enterprises' official annual reports.
Annual frame The frame population consist of all active enterprises, in line with the SBS regulation on active enterprises. Previously Statistics Sweden used a snapshot of all active enterprises in November of the reference year. As of reference year 2022 Statistics Sweden has a new Annual Frame, intended to be used by all annual business statistics, creating consistency within EBS. In this new approach Statistics Sweden updates the status of all enterprises based on administrative sources, VAT, Income statements and the new employment data source PAYE. This treatment is carried out when these sources are available, mainly in September. If an enterprise has carried out any activities during a year, they should leave some traces in these main sources. The change to an annual frame affects the population in two distinct ways: reduction of undercoverage for enterprises falsely considered inactive; reduction in overcoverage for enterprises falsely considered active. There are still errors with the frame, mainly enterprises with out-of-date information, often due to insufficient resources with the administration of the Business Register. The Annual frame has also highlighted that there are active enterprises with missing activity code, which cannot be included in the statistics for practical reasons. This is one issue we hope to put more effort in since it leads to undercoverage.
Legal unit level and enterprise level Data is mainly collected on legal unit level and Statistics Sweden use manual and automatic methods to consolidate to enterprise level, thereby removing internal transactions within the enterprise. An automatic approach is used for smaller enterprises and larger enterprises require manual efforts, which involves experts from our Large Case Unit.
18.6. Adjustment
Statistics Sweden uses the accounting year which cover the most of the reference period. If shorter or longer than 12 months the figures are recalculated to be equivalent to 12 months.
Not available.
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 2division level (2-digits).
20 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 definied in Commission Implementing Regulation (EU) 2020/1197.
The population of interest consists of all Swedish units that carried out market activities in the relevant reference year. The Structural Business Statistics use two different observation units: enterprise unit (ENT) and local unit (LU).
There are three target populations identified by the Business Register, namely:
Institutional: the amount of all non-financial Swedish enterprises that, in the reference year, conducted their main activities as indicated in sections A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
Functional: the amount of all Swedish activities that, in the reference year, conducted activities as indicated in sections A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
Regional (and functional): the amount of all Swedish regional activities that, in the reference year, conducted activities as indicated in section A-S, excluding O, according to the Swedish Standard for Industrial Classification, SNI 2007.
Sweden. Branches of foreign enterprises are included.
2023
The statistical target characteristics are attributed mainly to the calendar year. This applies to both target populations and to most target variables. Target variables that measure a state of things, such as balance sheet variables at institutional level, are exempt from this. These refer to the end of the reference year, that is, 31 December.
In no specific order, the most significant sources of errors are modelling errors, coverage errors and measurement errors.
Number of enterprises and number of local units are expressed in units.
Monetary data are expressed in thousands of SEK.
Employment variables are expressed in units.
Per head values are expressed in thousands of SEK per head.
Ratios are expressed in percentages.
The estimation procedure contains adjustments for non-response, through the use of imputation. A brief description follows below of the use of imputation in basic and specification variables respectively:
Basic variables: Automatic imputation using mean value imputation is used in most cases. Imputation groups are created by classifying the respondents by legal form, size and industry, where the level of detail of industry depends on the number of available responses.
Specification variables: A combination of automatic and manual imputation is used for the specification variables. In automatic imputation, the structure of the enterprise's submitted information for the previous year, or mean value imputation, is used. Imputation groups are created by classifying the respondents by industry, where the level of detail of industry depends on the number of available responses. Expert imputation means that data is collected from different sources, such as enterprises' official annual reports.
Annual frame The frame population consist of all active enterprises, in line with the SBS regulation on active enterprises. Previously Statistics Sweden used a snapshot of all active enterprises in November of the reference year. As of reference year 2022 Statistics Sweden has a new Annual Frame, intended to be used by all annual business statistics, creating consistency within EBS. In this new approach Statistics Sweden updates the status of all enterprises based on administrative sources, VAT, Income statements and the new employment data source PAYE. This treatment is carried out when these sources are available, mainly in September. If an enterprise has carried out any activities during a year, they should leave some traces in these main sources. The change to an annual frame affects the population in two distinct ways: reduction of undercoverage for enterprises falsely considered inactive; reduction in overcoverage for enterprises falsely considered active. There are still errors with the frame, mainly enterprises with out-of-date information, often due to insufficient resources with the administration of the Business Register. The Annual frame has also highlighted that there are active enterprises with missing activity code, which cannot be included in the statistics for practical reasons. This is one issue we hope to put more effort in since it leads to undercoverage.
Legal unit level and enterprise level Data is mainly collected on legal unit level and Statistics Sweden use manual and automatic methods to consolidate to enterprise level, thereby removing internal transactions within the enterprise. An automatic approach is used for smaller enterprises and larger enterprises require manual efforts, which involves experts from our Large Case Unit.
The main data sources are administrative data in combination with tailored sample surveys. Administrative sources are Accounting Statements (SRU), payroll information (PAYE) and digital annual reports (DIÅR).
SRU is the most important source and provides most of the key indicators, such as turnover. PAYE is used for labour indicators such as employees and wages and DIÅR is used for investment calculations.
The sample survey is mostly needed for indicators that are normally not part of accounting information, such as breakdown by product.
Standardised accounting statements - SRU Standardised accounting statements (SRU), collected from the Swedish Tax Agency, which is the information submitted by enterprises in an appendix to the income tax declaration.
This source contains micro data on 1,100,000 enterprises. SRU is obtained in two batches, in which the first delivery is obtained in August the year after the reference year, and the second delivery is in January the year after, that is, 13 months after the end of the reference year.
The administrative material from the Swedish Tax Agency is considered to have high accuracy and should therefore cause only minor measurement errors. Accuracy is due to many observation variables being directly linked to specific accounts according to the current accounting manual BAS account plan.
It is used as a main data source, basic data for some characteristics and for imputation in case of non-response. The SRU data is subjected to several revisions with (increasing) degree of completeness.
Digital annual reports - DIÅR For 2023 we implemented the new source of Digital annual reports (DIÅR). This is a digital version of an annual reports, which contains certain information not available in SRU. This can be used to calculate investments among other things. To provide a digital annual report is not yet obligatory but is available for about 60% of all legal units. For 2023 we used this source to calculate investments, and in so reducing the need for survey information.
Paye as you earn – PAYE Labour variables are primarily calculated from PAYE in combination with data from SRU and survey data from labour statistics.
From PAYE we can calculate Employees, employees and self-employed persons, FTE, wages and hours worked.
Sample Surveys Within the production of SBS statistics, we carry out two different sample surveys.
The main purpose of the survey is to get further details not available in administrative sources, such as turnover by product and more detailed costs and detailed information on investments. These are mainly needed for national account purposes. Most of the core variables needed for SBS purposes (such as turnover and value added) are not affected by the survey information. In this context we do not consider those surveys.
Many of the main indicators are based solely on the administrative data, i.e not affected by any sampling error. However, the discrepancies between the tax data population and the SBS population result in coverage and/or non-response errors for those estimates.
Detailed accounting data – SIE Within our sample survey there is an option to provide data directly from the enterprise accounting systems via a file-type called SIE. These files contain much of the information requested in the survey. This “machine-to-machine” solution replaces data from standardised accounting statements and reducing the need for manual input from respondents. Data collected this way ensures consistency between basic variables and specifications, increasing the overall quality as well as reducing the respondent burden.
For section K from r.y. 2021 the data collection is entirely based on administrative data.
Annual.
The production time, that is, the time between the endpoint of the reference time and point in time when the statistics are disseminated, is 16 months. The delivery to Eurostat is no more than 18 months.
There is a high degree of comparability across the different Swedish geographical domains.
Lenght of comparable time series: 1996 to 2023
NACE changes are making it difficult to compare different years. Furthermore the sampling procedure was improved between 2002 and 2003. In 2018 the enterprise unit was implemented which has reduced the number of enterprises and has had an impact on most NACE aggregates.
