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.
The annual Business demography data collection covers variables which explain the characteristics and demography of the business population. The methodology allows for the production of data on enterprise births (and deaths), that is, enterprise creations (cessations) that amount to the creation (dissolution) of a combination of production factors and where no other enterprises are involved (enterprises created or closed solely as a result of e.g. restructuring, merger or break-up are not considered).
A summary of the available indicators is listed below. The data is available at EU, country and regional level, with breakdowns for type of activity, legal form and size class.
For the population of active enterprises:
Number of active enterprises
Number of enterprise births
Number of enterprise survivals up to five years
Number of enterprise deaths
Related variables on employment: 'employees' and 'persons employed' (employees and self-employed persons
For the population of active employer enterprises:
Number of enterprises having at least one employee
Number of enterprises having the first employee
Number of enterprises having no employees anymore
Number of enterprise survivals up to five years
Related variables on employment: 'employees' and 'persons employed' (employees and self-employed persons)
For high-growth enterprises, the following indicators are available at EU and country level:
Number of high-growth enterprises (growth by 10% or more);
Number of employees of high-growth enterprises;
Number of young high-growth enterprises (up to five years old high-growth enterprises);
Number of employees of young high-growth enterprise.
3.2. Classification system
From 2008 onwards NACE Rev.2 classification (Statistical Classification of Economic Activities in the European Community) is used for all indicators.
Starting with reference year 2021, BD data cover the economic activities of market producers within the NACE Rev. 2 Sections B to N, P to R and Divisions S95 and S96. The total economy is presented as Industry, construction and services (code BTSXO_S94).
For the reference years 2008-2020, data for the Sections P, Q, R and S were provided on a voluntary basis and K64.2 was not covered.
3.4. Statistical concepts and definitions
BD constitutes an important and integrated part of the EU Regulation 2019/2152 on European Business Statistics (EBS Regulation).
The population of active units is determined according to the turnover, employment or investments during the referent period. Therefore, the unit was active whether it had turnover, employment or investments during any time in referent period.
In reference year 2019 population of active units increased because of inclusion of natural persons involved in independent activities, who are the taxpayers of the lump-sum income tax (crafts and free lances). For this population of micro-enterprises, criteria is only turnover and employment.
The methodology applied is the same as one laid down in "Eurostat-OECD Manual on Business Demography Statistics".
3.5. Statistical unit
Until 2019 legal units were used as the equivalent of enterprise, while from 2019 enterprises are used as statistical units for business demography statistics as defined in Council Regulation (EEC) No 696 / 93.
In section K – Financial and insurance activities, the observation units are still legal units that are used as the equivalent for enterprises.
Data on HGE are still based on legal units.
3.6. Statistical population
Population includes active enterprises – market producers that are classified into sections B – N, P – R and divisions S95 and S96, according to their principal activity, regardless of size of the enterprise.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
3.7. Reference area
Reference area is Republic of Croatia.
Population include branches of foreign enterprises.
3.8. Coverage - Time
Time series are available from reference year 2012 to 2022. Comparable series are available from the period from 2012 to 2018. Data from 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (population was enlarged with significant number of small units - self-employed natural persons that pay income tax on lump-sum basis (crafts and free lances) that was not covered in previous years). In addition, until 2018, the reference year, legal and natural persons were used as the equivalent of enterprise, while from 2019, the definition of enterprise according to the EU methodology.
3.9. Base period
Not applicable.
The number of active, birth, death and survival enterprises, as well as high-growth enterprises is expressed in units.
The number of employees is counted as head counts and is expressed in units.
The number of persons employed is the sum of number of employees and self-employed persons.
The number of self-employed persons is the average number of persons who were at some time during the reference period the sole owners or joint owners of the statistical unit in which they work, measured in annual average headcounts, expressed in units.
Derived indicators are expressed in units or percentages.
2022.
6.1. Institutional Mandate - legal acts and other agreements
Starting with reference year 2021, two new regulations form the legal basis of BD statistics:
Before reference year 2021, EU Regulation 2008/295 on structural business statistics, Annex IX, was providing a legal basis for the BD data collection. The Commission implementing EU Regulation 2014/439 ensured data collection on employer enterprises (with at least one employee), high-growth enterprises (more than 10% annual growth over three years) and their employment.
Up to reference year 2006 data have been collected under gentlemen's agreement within the context of the development of Structural Business Statistics.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Official statistics Act (OG. No. 25/20).
Rules and methods of confidential statistical data protection, Croatian Bureau of Statistics, 2022 Confidentiality policy 2022
7.2. Confidentiality - data treatment
Data are not treated as confidential. Primary and secondary confidentiality measures are not applied.
7.2.1. Confidentiality rules (primary and secondary)
Data treatment
Remarks
Confidentiality rules applied
No
Threshold of number of enterprises (Number)
Number of enterprises non confidential, if number of employments is confidential
No
Dominance criteria applied
No
If dominance criteria is applied, specify the threshold (in %) and the method of applying the dominance rules
Secondary confidentiality applied
No
If secondary confidentiality is applied, explain the rules and the methods used
7.2.2. Measures taken to reduce the number of confidential cells
Remarks
Measures taken to reduce the number of confidential cells
not applicable
If measures have been taken, describe them briefly
Impact of these measures
not applicable
8.1. Release calendar
Data are published in accordance with deadlines in the Calendar of Statistical Data Issues.
8.2. Release calendar access
The Calendar of Statistical Data Issues is available on the NSI website:
In line with the Community legal framework and the European Statistics Code of Practice, Croatian Bureau of Statistics disseminates national BD data on Croatian Bureau of Statistics’ website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
BD data are released on the Croatian Bureau of Statistics' website in on-line data base or in First release publication according to the Calendar of Statistical Data Issues.
Detailed non-published data is available on specific request.
Annual.
10.1. Dissemination format - News release
BD data are annually disseminated in the First Release (on-line): Basic indicators of Business demography, 2022 - Provisional data
The conditions under which certain users may be granted access to microdata are defined by the provisions of the Official statistics Act, the Ordinance on access to confidential statistical data and the Ordinance on Conditions and Terms of Using Confidential Data for Scientific Purposes.
10.5. Dissemination format - other
The data are sent to Eurostat either to be used in European aggregates or to be released also as national data.
10.5.1. Metadata - consultations
Not requested.
10.6. Documentation on methodology
Methodological explanation on data are disseminated as a note on methodology for the Basic Indicators of Business Demography and for the PC AXIS data base, as well as in the Quality Report.
First release BASIC INDICATORS OF BUSINESS DEMOGRAPHY, 2022 - Provisional data: first BD release.
The national quality report is available in Croatian and English.
11.1. Quality assurance
The Model of Total Quality Management (TQM) of statistical processes and products is applied. The main tool for quality assessment and management is the quality information base that contains a basic and advanced analytical tool for comparative analysis of output quality indicators.
According to quality assessment criteria, business demography data are rated of high quality.
The level of relevance and accuracy is high. Data in the Statistical Business Register are regularly updated.
BD data are transmitted to Eurostat without delay in accordance with the deadlines laid down by the legal act.
BD data are completely consistent with the Structural Business Statistics (number of enterprises, number of employees and self-employed, number of employees) and with the Business Register data in population of market oriented enterprises (number of enterprises, number of employees and self-employed).
12.1. Relevance - User Needs
Internal users:
Structural Business Statistics Department
External users:
Croatian National Bank
Ministries and government bodies
Scientists and researchers
Media
Eurostat
International organisations
Business demography data published at national level are not different from the data sent to Eurostat.
12.2. Relevance - User Satisfaction
Satisfaction survey is not carried out.
12.3. Completeness
The survey covers all the variables required by Eurostat regulations. Characteristics and breakdowns are available for all series.
12.3.1. Data completeness - rate
Completeness is 100% of the number of required cells.
13.1. Accuracy - overall
Not requested.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Due to the fact that enterprises are identified as active using three criteria - employment, turnover or investments, we presume that whole population of active units are designed correctly.
For matching of population of active and non active enterprises unique ID is used so quality of matching is high.
13.3.1. Coverage error
Not requested.
13.3.1.1. Over-coverage - rate
Not requested.
13.3.1.2. Common units - proportion
Not requested.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
There are no processing error.
13.3.5. Model assumption error
Not requested.
14.1. Timeliness
Provisional data are published at time T+11, and final data at time T+19 months.
14.1.1. Time lag - first result
Not requested.
14.1.2. Time lag - final result
Not requested.
14.2. Punctuality
The business demography data for 2022, the regional business demography for 2022 and preliminary data on high growth enterprises for 2023 were sent on time.
14.2.1. Punctuality - delivery and publication
Not requested.
15.1. Comparability - geographical
Not requested.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
First reference year available (calendar year) for which data are available: 2012
Break in time series was 2019. Data from 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (population was enlarged with significant number of small units - self-employed natural persons that pay income tax on lump-sum basis (crafts and free lances) that was not covered in previous years). In addition, until 2018, the reference year, legal and natural persons were used as the equivalent of enterprise, while from 2019, the definition of enterprise according to the EU methodology.
15.2.1. Length of comparable time series
Length of comparable time series is 4 years.
Break in time series was 2019. Data from 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (population was enlarged with significant number of small units - self-employed natural persons that pay income tax on lump-sum basis (crafts and free lances) that was not covered in previous years). In addition, until 2018, the reference year, legal and natural persons were used as the equivalent of enterprise, while from 2019, the definition of enterprise is according to the EU methodology.
15.3. Coherence - cross domain
BD variables number of enterprises, number of employees and self-employed, number of employees are completely consistent with the Structural Business Statistics.
BD variables number of enterprises, number of employees and self-employed are consistent with the Business register data in population of market oriented enterprises.
Other comparisons of BD data were not undertaken.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not requested.
15.4. Coherence - internal
Not requested.
Not requested.
17.1. Data revision - policy
The users of statistical data are informed about regular revisions (preliminary data, final data) on the website of the Croatian Bureau of Statistics.
General revision policy of the CBS is in place for all needed revisions.
Data are regularly transmitted to Eurostat as requested (preliminary and final). Reason for the differences is different population of active units used for preliminary and final data. When preparing preliminary data, population of active units is estimated - administrative data used for determining activity is not available in full scope at that moment. That is why activity for part of population is estimated. Final BD data transmitted to Eurostat we do not revise.
17.2.1. Data revision - average size
Only data on enterprise deaths are delivered as preliminary and final. When preparing data on preliminary deaths, active population of the t+2 is still not final due to the lack of financial data and data on employment which enable detection of active units.
18.1. Source data
Data source: Statistical Business Register
Coverage of SBR (Statistical Business Register): All required activities and legal forms are covered. All legal and natural persons that are performing economic activity are included in SBR. All legal forms registered in administrative registers (legal persons and natural persons involved in independent activity) are registered as well in Statistical Business Register regardless of activity status. Several sources are used for the purpose of identification of active units among all units in SBR i.e. VAT, profit tax, income tax, annual financial reports, reports on taxes and contributions on salaries.
VAT threshold is approximately 40.000 EUR since 2018 (before 2018 it was cca 30.000 EUR) but it does not have influence on coverage of SBR .
Until 2017 SBR did not have information on activity of smallest units - natural persons (crafts and free lances) which are income tax payers in lump sum. Units that belong to this group of units should not have income larger than approximately 20.000 EUR (until 2017 when tax regulation changed) and were not VAT payers. Later this threshold become equal to VAT threshold.
Matching, profiling or imputation:
Profiling is applied to units that are part of enterprise groups in order to create enterprises.
SBR contain data on registration date or cessation date that is not applicable for BD production of new born or dead enterprises. It is used only as support information in some phases of production.
There were no significant changes source over the period covered by this data collection.
18.1.1. Concepts and sources
SBR uses combination of different sources to collect information necessary for detection of active units. There are several sources for turnover and employment data. Sources are given priorities based on reliability, completeness and compliance with SBR methodology.
If unit is not present in neither of used sources (annual financial reports, different tax data: VAT, profit tax, income tax, etc.) although there is legal obligation to submit these reports, it is detected as not active.
Imputation nor estimation is not applied in SBR data nor in BD which uses SBR data as it is.
18.2. Frequency of data collection
Annual data collection.
18.3. Data collection
Business demography variables are compiled from the national Statistical business register.
18.3.1. Data matching
Data matching process and tools: SAS tool was used for matching of populations of active units. Unique ID numbers were used for matching. Matching is done on the level of enterprises and legal units.
When preliminary births and deaths populations are created based on matching populations of three consecutive years, we consult additional data in order to eliminate non-real births and non-real deaths, such as information on predecessor in case of new unit and successor in case of ceased unit. This information is registered in SBR in case of mergers, take-overs, split-offs and break-ups.
In other cases we check as well type of registration and type of cessation codes, investigate significant transfer of employees from one business to another etc. There is significant number of units that change legal form from craft business (non-incorporated) to limited liability company, which we identify by investigating cessation of crafts with significant turnover and employment. Such units are excluded from births and deaths.
Births and deaths with larger number of employees (above 20) are checked as well as those that belong to enterprise groups.
Approximately 200 units were checked in process of producing real birth and real deaths.
Matching:
Tax reports on salaries were used in order to detect significant transfer of employees between two enterprises. Pairs of worker ID and employer ID were used for matching
Matching on location was not done in automatic procedure. In manual checks headquarter location was used.
Such unit were excluded from real births and deaths. 6 units were excluded from real deaths because they went out of BD scope and 54 units were excluded from real births because they changed NACE code and moved in the scope of BD.
Matching the births and deaths population was not carried out. We did not encounter significant problems when carrying out the matching procedure.
18.3.2. Manual checks
When matching by ID number, 69 of births and 58 deaths with 20 employees and more were manually investigated. This approach has covered all the births and deaths with 20 or more employees.
No sampling was conducted because of limited number of large births and deaths.
This approached has covered the enterprises with large turnover, but no employees. Proportion of units which were confirmed as real births and deaths are following: 26% of checked units were real deaths and 33% were real births.
Large deaths were units that changed legal form from craft business (unincorporated) to limited liability company. Large births were enterprises that were part of enterprise groups and subjects of reorganisation of business activities. Method what was used to verify the results for surviving enterprises are methods described in manual.
18.4. Data validation
Final data validation is performed using the Eurostat Edamis Input hall (format and file structure checks, intra-dataset checks, inter-dataset checks)
Before final validation, data is checked during and at the end of production process.
1. Validation of format and file structure checks
Processing of data is defined in such way that result should be in line with the given data structure and the format for the data transmission.
2. Intra-dataset checks
It is done using Eurostat validation tool. If errors and warnings are signalized, data is analyzed and searched for inconsistencies or possible mistakes. In case of warnings, if no mistake is found, reason for existing situation is searched for.
3. Inter-dataset checks
It is done using Eurostat validation tool. If errors and warnings are signalized, data is analyzed and searched for inconsistencies or possible mistakes. In case of warnings, if no mistake is found, reason for existing situation is searched for.
4. Intra-domain, intra-source checks
Time series are checked comparing previous years results and finding explanation for larger differences.
5. Plausibility or consistency checks between two domains available in the same Institution
Data is compared with SBS data
6. Plausibility or consistency checks between the data available in the Institution and the data / information available outside the Institution.
it is not conducted.
18.5. Data compilation
In case of self-employed persons number of employees, if applicable, is received from tax files. If unit does not have payed employees, it is presumed that there is working owner and it is counted as one in number of employees and self-employed persons. Similarly is done in the Business Register.
Preliminary deaths are calculated on the basis of preliminary population of active units for the t+2. Preliminary activity is based on monthly or quarterly VAT data, or on monthly Report on receipts, income tax, surtax and contributions for compulsory insurance. For units (mostly natural persons) that are not subject of these obligations, activity is determined based on the previous reference year and legal status.
Annual average of employees and self-employed persons in active enterprises are computed from data from administrative sources: Register of annual financial reports and Report on receipts, income tax, surtax and contributions for compulsory insurance for all units that are obliged to submit those reports. For other units where it is not possible to get or calculate average employment, number of employees is used at the end of the year as proxy.
Register of annual financial reports provide annual average of payed and not-payed employees.
Tax administration provide monthly data from Report on receipts, income tax, surtax and contributions for compulsory insurance. Using this sources, annual average is calculated for employees.
If there are no employees, but only self-employed person working in enterprise, annual average is estimated and it is equal to 1 or in cases of partnerships, it is 2.
Enterprises with no employees and self-employed persons does not exist in the population of active enterprises, except in case of funds.
If enterprise has positive financial indicators and zero employees, it is estimated that there is one self employed person present for conducting the business.
In case of existing monthly data on employment, annual average is calculated by taking headcount of employees per month and dividing by 12.
Number of employees or self-employed at the end of the reference year is used as approximation for annual average in case no other data on employment is available.
18.5.1. Imputation - rate
Not requested.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
The annual Business demography data collection covers variables which explain the characteristics and demography of the business population. The methodology allows for the production of data on enterprise births (and deaths), that is, enterprise creations (cessations) that amount to the creation (dissolution) of a combination of production factors and where no other enterprises are involved (enterprises created or closed solely as a result of e.g. restructuring, merger or break-up are not considered).
A summary of the available indicators is listed below. The data is available at EU, country and regional level, with breakdowns for type of activity, legal form and size class.
For the population of active enterprises:
Number of active enterprises
Number of enterprise births
Number of enterprise survivals up to five years
Number of enterprise deaths
Related variables on employment: 'employees' and 'persons employed' (employees and self-employed persons
For the population of active employer enterprises:
Number of enterprises having at least one employee
Number of enterprises having the first employee
Number of enterprises having no employees anymore
Number of enterprise survivals up to five years
Related variables on employment: 'employees' and 'persons employed' (employees and self-employed persons)
For high-growth enterprises, the following indicators are available at EU and country level:
Number of high-growth enterprises (growth by 10% or more);
Number of employees of high-growth enterprises;
Number of young high-growth enterprises (up to five years old high-growth enterprises);
Number of employees of young high-growth enterprise.
10 March 2025
BD constitutes an important and integrated part of the EU Regulation 2019/2152 on European Business Statistics (EBS Regulation).
The population of active units is determined according to the turnover, employment or investments during the referent period. Therefore, the unit was active whether it had turnover, employment or investments during any time in referent period.
In reference year 2019 population of active units increased because of inclusion of natural persons involved in independent activities, who are the taxpayers of the lump-sum income tax (crafts and free lances). For this population of micro-enterprises, criteria is only turnover and employment.
The methodology applied is the same as one laid down in "Eurostat-OECD Manual on Business Demography Statistics".
Until 2019 legal units were used as the equivalent of enterprise, while from 2019 enterprises are used as statistical units for business demography statistics as defined in Council Regulation (EEC) No 696 / 93.
In section K – Financial and insurance activities, the observation units are still legal units that are used as the equivalent for enterprises.
Data on HGE are still based on legal units.
Population includes active enterprises – market producers that are classified into sections B – N, P – R and divisions S95 and S96, according to their principal activity, regardless of size of the enterprise.
The principal activity is determined and updated by the Statistical Business Register of the Croatian Bureau of Statistics.
Reference area is Republic of Croatia.
Population include branches of foreign enterprises.
2022.
Not requested.
The number of active, birth, death and survival enterprises, as well as high-growth enterprises is expressed in units.
The number of employees is counted as head counts and is expressed in units.
The number of persons employed is the sum of number of employees and self-employed persons.
The number of self-employed persons is the average number of persons who were at some time during the reference period the sole owners or joint owners of the statistical unit in which they work, measured in annual average headcounts, expressed in units.
Derived indicators are expressed in units or percentages.
In case of self-employed persons number of employees, if applicable, is received from tax files. If unit does not have payed employees, it is presumed that there is working owner and it is counted as one in number of employees and self-employed persons. Similarly is done in the Business Register.
Preliminary deaths are calculated on the basis of preliminary population of active units for the t+2. Preliminary activity is based on monthly or quarterly VAT data, or on monthly Report on receipts, income tax, surtax and contributions for compulsory insurance. For units (mostly natural persons) that are not subject of these obligations, activity is determined based on the previous reference year and legal status.
Annual average of employees and self-employed persons in active enterprises are computed from data from administrative sources: Register of annual financial reports and Report on receipts, income tax, surtax and contributions for compulsory insurance for all units that are obliged to submit those reports. For other units where it is not possible to get or calculate average employment, number of employees is used at the end of the year as proxy.
Register of annual financial reports provide annual average of payed and not-payed employees.
Tax administration provide monthly data from Report on receipts, income tax, surtax and contributions for compulsory insurance. Using this sources, annual average is calculated for employees.
If there are no employees, but only self-employed person working in enterprise, annual average is estimated and it is equal to 1 or in cases of partnerships, it is 2.
Enterprises with no employees and self-employed persons does not exist in the population of active enterprises, except in case of funds.
If enterprise has positive financial indicators and zero employees, it is estimated that there is one self employed person present for conducting the business.
In case of existing monthly data on employment, annual average is calculated by taking headcount of employees per month and dividing by 12.
Number of employees or self-employed at the end of the reference year is used as approximation for annual average in case no other data on employment is available.
Data source: Statistical Business Register
Coverage of SBR (Statistical Business Register): All required activities and legal forms are covered. All legal and natural persons that are performing economic activity are included in SBR. All legal forms registered in administrative registers (legal persons and natural persons involved in independent activity) are registered as well in Statistical Business Register regardless of activity status. Several sources are used for the purpose of identification of active units among all units in SBR i.e. VAT, profit tax, income tax, annual financial reports, reports on taxes and contributions on salaries.
VAT threshold is approximately 40.000 EUR since 2018 (before 2018 it was cca 30.000 EUR) but it does not have influence on coverage of SBR .
Until 2017 SBR did not have information on activity of smallest units - natural persons (crafts and free lances) which are income tax payers in lump sum. Units that belong to this group of units should not have income larger than approximately 20.000 EUR (until 2017 when tax regulation changed) and were not VAT payers. Later this threshold become equal to VAT threshold.
Matching, profiling or imputation:
Profiling is applied to units that are part of enterprise groups in order to create enterprises.
SBR contain data on registration date or cessation date that is not applicable for BD production of new born or dead enterprises. It is used only as support information in some phases of production.
There were no significant changes source over the period covered by this data collection.
Annual.
Provisional data are published at time T+11, and final data at time T+19 months.
Not requested.
First reference year available (calendar year) for which data are available: 2012
Break in time series was 2019. Data from 2019 are not comparable with data from previous years due to the enlargement of the coverage of active enterprises (population was enlarged with significant number of small units - self-employed natural persons that pay income tax on lump-sum basis (crafts and free lances) that was not covered in previous years). In addition, until 2018, the reference year, legal and natural persons were used as the equivalent of enterprise, while from 2019, the definition of enterprise according to the EU methodology.
