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Turnover in services (sts_os_t)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Statistics Poland

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The net turnover in other services index measures changes in the value of revenues from sale of products, goods and materials in monthly periods with reference to the base period.

The index belongs to short term business statistics indicators, which describes the current economic situation and is used as a basis for economic policy decisions.

10 June 2026

Net Turnover is defined as the value of sold production, sales of merchanted goods (resale) and services supplied.
It includes:

  • Net revenues from sale of products within the country and for export which have been manufactured or services supplied by the entity (goods, semi-finished goods and services) as well as packaging, equipment and external services if they are invoiced together with the purchased products;
  • Revenues from sale of goods and materials, i.e. current assets purchased for resale in a non-processed condition and products manufactured by the entity if they are sold by shops within the company's network along with goods manufactured by other producers.

The following are excluded:

  • VAT invoiced to the client by the producer;
  • Taxes which fall on the products and services when they leave the factory (for example excise tax),

The monthly report on economic activity (concerning legal units employing 10 and more persons) covers among other variables the following information:

  • Turnover from sale of products (own goods and services);
  • Turnover from sale of goods and materials.

Data refers to flows during the calendar month.
Definition of services net turnover index is compliant with Eurostat recommendations, methodological manual and Commission Implementing Regulation (EU) No 2020/1197 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 on European business statistics repealing 10 legal acts in the field of business statistics. 

The reporting units (responsible for replying to the survey questionnaire) are legal units, whereas observation units are kind-of-activity units.

The target population includes legal units with 10 or more persons employed, classified to sections and divisions H, I, J, L, M (excluding M701, M72 and, M75) and N of  NACE Rev.2 (32 373 KAUs in December 2025):

  • 4 912 KAUs with 50 or more persons employed
  • 27 461 KAUs with 10-49 persons employed.

The basis for identifying KAUs is the set of enterprises consisting of one or more legal units. 
The frame for identifying legal units (and then enterprises and KAUs) is the Statistical Business Register (BJS) supported by the National Official Business Register (REGON).       

All regions of Poland are covered, as well as activities outside the geographical coverage are also included in the data.
Poland and NUTS 2 level.

Month.

There were negligible non-sampling errors concerning coverage, measurement and non-response.
Improvement actions taken include increasing registry updates, careful logical and accounting controls and constant contact with the reporting units.

Index.

Data concerning units employing 10 or more persons are estimated for non-response based on the units' responses for previous periods. This is done for units which submitted at least one questionnaire throughout the year. For units which have also not submitted a questionnaire throughout the year the results for the responses are grossed up to the population taking into account employment and labour productivity.

The survey results are produced by grossing-up the data from the sample to the population. The grossed up results are used only to compile indices at the level of the NACE Rev. 2 aggregates required in the EBS Regulation.

The indexes are calculated based on grossed up results. The index for a new reference period is calculated as a relation of its value to the average value of the base year.

The base weights for units employing 10–49 persons are calculated taking into account the employment and labour productivity.

The source of data is statistical sample survey covering economic entities with 10 or more persons employed, stratified as follows (in December 2025):

  • entities with 50 or more persons employed – exhaustive strata (5442 entities classified to sections and divisions H, I, J, L, M (excluding M701, M72 and, M75) and N of NACE Rev.2, out of which, 4659 units submitted report i.e. 85.6 %);
  • entities with 10-49 persons employed – minimum 10% sample of entities selected at the NUTS 2 level and for Sections and Divisions of NACE Rev.2 (3863 entities out of 28 245 entities in target population classified to sections and divisions H, I, J, L, M (excluding M701, M72 and, M75) and N, out of 3863 units from this group, 2344 submitted report, i.e. 50.3%).

The sample is established once a year and is regularly updated during the year.
The frame on which the source is based is the Statistical Business Register (BJS) supported by the National Official Business Register (REGON).
Data reported by legal units for national purposes are compiled by LEU, however each legal unit covered by the survey has identified KAU’s NACE code which is the basis for compiling data by KAU.

Monthly.

Monthly data is released within 2 months after the end of the reference month. The index is transmitted to Eurostat according to the Release Calendar.

The monthly questionnaires concerning legal units employing 10 and more persons are filled by internet application until the 5th working day after the end of the reference month. The data collection is closed on the 9th working day after the end of the reference month.

The same statistical concepts and classifications are applied in the entire national territory.
Polish Classification of Activities (PKD 2007) is consistent with European Classification of Economic Activities (NACE Rev.2).
Classification of territorial division applied in Polish statistics is consistent with the Nomenclature of Territorial Units for Statistics (NUTS).

Time series according to NACE Rev. 2 are available from 2000 onwards. (on quarterly basis). Since 2021 data are compiled by KAU on monthly basis.