Turnover in services (sts_os_t)

National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: INSEE- French National Statistics Institute - Business Statistics Directorate

Time Dimension: 2017-A0

Data Provider: FR1


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy
14. Timeliness and punctuality
15. Coherence and comparability
16. Cost and Burden
17. Data revision
18. Statistical processing
19. Comment
Related Metadata
Annexes (including footnotes)

For any question on data and metadata, please contact: EUROPEAN STATISTICAL DATA SUPPORT


1. Contact Top
1.1. Contact organisation

INSEE- French National Statistics Institute - Business Statistics Directorate

1.2. Contact organisation unit

Business indices division

1.5. Contact mail address


DSE / DSCT/ Division ICA

Timbre E320

88 avenue Verdier - CS 70058

92541 Montrouge cedex


2. Metadata update Top
2.1. Metadata last certified 12/07/2018
2.2. Metadata last posted 12/07/2018
2.3. Metadata last update 12/07/2018

3. Statistical presentation Top
3.1. Data description

Turnover in other services indices are calculated thanks to administrative data, the CA3 declaration, a form which enterprises must fill in monthly or quarterly for the payment of VAT.

3.2. Classification system

NACE Rev. 2.

3.3. Coverage - sector

Divisions 45 and 46 and sections H to L except  for section K ; sections M and N ; sections R and S of NACE Rev. 2.

The General Directorate of Public Finance and Tax services transmits to INSEE the declarations of VAT. The calculation of the turnover indices is based on all the monthly VAT declarations.

The statistical register Sirus is used instead of the administrative register SIRENE, so as to improve the identification of events affecting companies such as closing down. Approximately 750,000 firms declaring VAT are compiled for the calculation of the 2017 indices.

3.4. Statistical concepts and definitions

Services turnover as defined in CR 1503/2006.

Turnover comprises the totals invoiced by the observation unit during the reference period, and this corresponds to market sales of goods or services supplied to third parties. Turnover also includes all other charges (transport, packaging, etc.) passed on to the customer, even if these charges are listed separately in the invoice.

Turnover excludes VAT and other similar deductible taxes directly linked to turnover as well as all duties and taxes on the goods or services collected by the company.

Income classified as other operating income, financial income and extraordinary income in company accounts is excluded from turnover.

3.5. Statistical unit

Legal unit.

3.6. Statistical population

The « censu » contains 750,000 enterprises declaring VAT monthly.

3.7. Reference area

The indexes are calculated over all monthly VAT companies returns. These indexes cover "Whole France" including overseas departments (excepted French Guyana and Mayotte, which are not liable for VAT).

Only the monthly tax returns are included, so the units declaring annually or quarterly are excluded. The companies reporting VAT on a monthly basis are those under the normal real tax system. 

Such companies have to declare montlhy turnover to the fiscal administration except if the annual VAT payable is less than €4,000 or if the company generates a pre-tax turnover higher than €238,000 for services or €789,000 for trade of goods and accomodation.

Globaly, monthly tax returns cover about 97% of the returns.

3.8. Coverage - Time

Time series cover the period back to 1999.

3.9. Base period

Reference year in the data transmitted to Eurostat is 2015.

4. Unit of measure Top


5. Reference Period Top

The reference period of this report is month.

6. Institutional Mandate Top
6.1. Institutional Mandate - legal acts and other agreements

Statistical law. Act No 51-711 of June 7, 1951 amended on Legal Obligation, Coordination and Confidentiality in the Field of Statistics.

According to the law  « Loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques Version consolidée au 24 mars 2012 » an authority for official statistics is created : it monitors compliance with the principle of professional independence in the conception, production and dissemination of official statistics and the principles of objectivity, impartiality, relevance and quality of the produced data.

The statistics are based on fiscal information. Companies have to declare their VAT to the fiscal administration.

6.2. Institutional Mandate - data sharing

No dissemination.

7. Confidentiality Top
7.1. Confidentiality - policy

All statistics collected and published by INSEE are governed by the statistical (amended) Law of the 7th June 1951 ”concerning the obligation, the coordination and the secrecy as regards statistics”. The protection of private information during data processing is covered by the Law of the 6th January 1978 “concerning data processing, files and freedoms”.

The main rules for turnover indices are : no dissemination of data if there are based on the compilation of less than 3 enterprises or if an enterprise represents more than 85 % of the turnover of the field covered by the serie (dominance rule and p% rule).

7.2. Confidentiality - data treatment

Confidentiality treatment thanks to TAU ARGUS and confidential indices are not disseminated (see 7.1).

8. Release policy Top
8.1. Release calendar

Four weeks before planned release.

8.2. Release calendar access

Not available.

8.3. Release policy - user access

Indices are simultaneous released to all parties 60 days after the end of the reference period.

There's no identification of internal government access to data before release.

The transmission to Eurostat is made using the GESMES format, the day of the national release.

9. Frequency of dissemination Top


10. Accessibility and clarity Top
10.1. Dissemination format - News release

Not available.

10.2. Dissemination format - Publications

The name of national paper publications is Informations Rapides (Monthly publications for economic indicators).

10.3. Dissemination format - online database

INSEE's detailed economic data bank, "Banque de Données Macroéconomiques" (BDM).

Times series in value are available up to 4 digit-level. Indices are both gross and SA-WDA, they start from January 1999. At the end of each month the latest indices are disseminated.

10.4. Dissemination format - microdata access

Not available.

10.5. Dissemination format - other

Transmission to Eurostat -either to be used in European aggregates or to be released as national data as well- via eDamis Portal.

10.6. Documentation on methodology

Last release of documents about the methodology used (March 30th 2018):https://www.insee.fr/en/metadonnees/source/s1362 and https://www.insee.fr/en/metadonnees/source/s1359

Monthly indices at levels A10 (for section I only), A21, A88 and A272 of NA aggregated classification based on NAF rev. 2., divisions, groups, classes in the NAF rev.2 and specific aggregates - are produced.

In detail : G45, H49, H50, H51, H52, H53, Section I, J58, J59, J60, J61, J62, J63, M71, M73, M74, N78, N79, N80, N812, N82, sum of (M69 and M702)(= M69_M702). Additionally: G452, sum of (G451, G453 and G454) (G45_X_G452), G46 at three-digit level.

10.7. Quality management - documentation

To be filled in.

11. Quality management Top
11.1. Quality assurance

INSEE’s Code of Practice

11.2. Quality management - assessment

Eurostat’s requirements are fulfilled and the variables used to caculate the indices are accurate and of good quality.

12. Relevance Top
12.1. Relevance - User Needs

In addition to Eurostat and Insee (such as the quarterly accounts), government economic departments, professional bodies, banks,  companies… use the data.

12.2. Relevance - User Satisfaction

Not available for external users but internal users are satisfied.

12.3. Completeness

Eurostat’s requirements in terms of variable and time series are fulfilled.

13. Accuracy Top
13.1. Accuracy - overall

Statistical error or bias are small. Twenty four months after the 1st release the raw series are final.

13.2. Sampling error

Not available.

13.3. Non-sampling error

The response rate is close to 100%, but 90% for the first month of publication witch leads to small revisions even if there is no special bias.

There are no actions to speed up or increase the rate of response; we use an administrative source.

14. Timeliness and punctuality Top
14.1. Timeliness

Results are published 60 days after the end of the reference period.

Tax data are sent by businesses to DGFIP from the beginning of the end of month M+1 and sent to INSEE by DGFIP at the beginning of the month M+2.

14.2. Punctuality

Deadlines are respected and data are always published on time.

15. Coherence and comparability Top
15.1. Comparability - geographical

The geographical field is "whole France". All areas are equaly covered: all businesses have to fill in the tax form “CA3” and apply the same tax law. Methods are comparable to those of other European countries using administrative tax data.

15.2. Comparability - over time

There is no break in series. Methods are the same for all period of dissemination.

15.3. Coherence - cross domain

Confrontation with other sources (like annual national accounts)

15.4. Coherence - internal

The aggregates are consistent and coherent with their main sub-aggregates.

16. Cost and Burden Top

Burden for Insee: hours = 8400 / costs = 0 (DGFiP provides INSEE with the tax data with no charge).

Burden for enterprises: 0. No additionnal burden for entreprises due to these indices since we use administrative data.

17. Data revision Top
17.1. Data revision - policy

All revisions are taken into account (routine revisions, major revisions, non-scheduled revisions)

Routine revisions are mostly due –for raw data- to overdue respondents. True late data replace former forecasts. For SA-WDA data there is also the new calculation of SA-WDA coefficients. These revisions are taken into account monthly.

National dissemination and transmissions to Eurostat are based on the same data and the same revision policy.

17.2. Data revision - practice

Revisions of global indices are commented each month in our publication « Informations Rapides ».

Revisions are limited (less than 1 point).

Raw data are definitive  twenty four months after the first release.

The 2015 rebasing lead to limited revisions linked notably to the updating of weights (see below).

18. Statistical processing Top
18.1. Source data

The source data is the monthly tax returns of enterprises subject to VAT (census).

The frame on which the source is based is the legal frame for VAT declarations.

The criteria for stratification is the NAF 700 (approximately NACE Groups). The French classification of activities, revision 2 (NAF rev. 2, 2008) is the national statistical classification of economic activities in force since the 1st of January 2008. It has replaced the previous classification NAF rev. 1 dating back to 2003.

18.2. Frequency of data collection


18.3. Data collection

Collection of tax reports.

18.4. Data validation

Data are validated prior to transmission to Eurostat. There are two stages for this validation : control of individual data and then control of aggregated indices. This second control can lead to additionnal corrections of the individual data.

18.5. Data compilation

The elementary (sub-classes S) index of the month is calculated by applying the change in turnover (TO) of the companies between the month m and the same month one year bebore to the index value of the same month one year before.
The exact formula for each elementary index for the month m is: I(m) = I(m-12) * TO(m, S)/TO(m-12, S),  S is the sector of legal units

The turnover is excluding tax of legal unit. Indices are calculated in relation to a reference of 100 in 2015 (mean is 100 in 2015). Previously, indices had reference year 2010.

Aggregated indices are calculated as Laspeyres indices with a two-weighting system (instead of a constant-weight system) over the time of the finest indices: 2010 weights are used for the aggregation of elementary indices between 1999 and 2012, whereas 2015 weights are used for the period after. The calculation on the whole period is then achieved by chaining both series (computation of a link coefficient on the year 2013).

The weights of the basic indices (in value) are the sales of branches in 2010 and in 2015 at basic prices. By definition, productions at basic prices exclude taxes on products but are increased by subsidies on products; They do not include transport services. The weights were calculated from annual national accounts and at the lower levels of the classification, they were also based on INSEE's Esane device (structural business statistics)

18.6. Adjustment

The gross indices are trading day adjusted and corrected for seasonal variations with the X13 ARIMA program available in JDemetra +. Calendar adjustment (trading days, leap year) and seasonal adjustment decomposition are calculated at the 4 digit level. Upper levels are obtained by class level series aggregation (indirect method).

Reg ARIMA calendar adjustment is used and we build our own trading days regressors by building our own national calendar (which takes into account country-specific working days and trading days). Leap year and moving holidays like Easter are adjusted. Outliers (additive outliers, temporary changes, level shifts) are manually fixed at the end of the annual campaign until Year–4 and they are automatically detected from 12 months onwards. The critical value for outlier detection, the filter length and the model/filter selection depend on the serie; it is sometimes necessary to change them manually to improve the quality of the seasonal adjustment. Additive and multiplicative seasonal adjustment decomposition are used. Adjustment models are reviewed completely every year and parameters are re-estimated every month. Each month, the seasonality adjusted data are revised from January 1999 onwards.

19. Comment Top


Related metadata Top

Annexes Top