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Turnover and volume of sales

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Statistics Poland

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The net turnover 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 volume of sales index is a deflated turnover using price index (CPI, PPI and prices of agricultural products).

The indices belong to short-term indicators, which describe the current economic situation. They are used as a basis for economic policy decisions.

23 May 2025

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 or 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.

The quarterly inquiry of trade units (concerning legal units employing 9 or less persons) covers turnover from sale of products and goods;
Data refers to flows during the calendar month.

Definition of 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 kind-of-activity units classified to Divisions 45, 46 and 47 of NACE Rev. 2, in December 2024:

  • 3,790 KAUs with 50 or more persons employed,
  • 22,949 KAUs with 10-49 persons employed,
  • 458,088 KAUs with 9 or less persons (G45, G47). 

All regions of Poland are covered, activities outside the geographical coverage are also included in the data.

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.

Indices in current and constant prices.

Data concerning units employing 10 or more persons is 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 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.

For the units in which the number of persons employed is 9 or less the non-responses are estimated using weights. The base weights are calculated separately for strata as ratios: the number of units of the frame population to the number of units in the sample. The base weights are corrected for unit non-response by multiplying the base weight by an adjustment factor.

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 indices 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 indices of volume of sales are calculated using the CPI, PPI and prices of agricultural products.

Weights based on added value are used to calculate aggregates for volume of sales.

The statistical survey based on the frame derived from Statistical Business Register (BJS). Data is collected for legal units, however in the further process they are recalculated for the kind of activity units.


 For the legal units employing 50 or more persons the survey is exhaustive. Sample is used for units employing 10-49 persons and for G45 and G47 also units employing 9 or less persons.

The sample of units employing 9 or less persons is randomly selected according to the employment strata of the units and the NACE Rev. 2 aggregates required in the EBS Regulation.
 The sample of legal units employing 10-49 persons is selected at the NUTS 2 level and according to the NACE Rev. 2 aggregates required in the EBS Regulation.

Legal units employing (in December 2024):

  • 50 or more persons are included in an exhaustive survey (3767 units were covered with the survey, out of which, 3327 units submitted report i.e. 88.3%);
  • 10-49 persons are observed by a minimum 10% sample survey (in 2024, out of 4388 units from this group, 2873 submitted report, i.e. 65.5%).
  • 9 or less persons are observed quarterly in G45 and G47 by a 2.0% sample survey (10000 units were covered with the survey, out of which4898 submitted report, i.e. 49.0%).

The sample is updated once a year.

Monthly – both in Eurostat and nationally.

The provisional index for trade is released within one month after the end of the reference month, however the final index (for Divisions: 45 and 47) is released within two months after the end of the quarter to which the reference month belongs. The index is transmitted to Eurostat according to Release Calendar.

The monthly questionnaires concerning legal units employing 10 or 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 quarterly questionnaires concerning units employing 9 or less persons  are obliged to be delivered until the 15th working day after the end of the reference quarter. The data collection is closed on the 22nd working day after the end of the reference quarter.

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 comparable over time from 2021 onwards.