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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: [HR1] Croatian Bureau of Statistics (CBS)

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The services turnover index derived from the Monthly Report on Trade and Other Services (USL-M form).

Since January 2017, the Croatian Bureau of Statistics has supplemented the quarterly survey frequency with monthly monitoring of turnover changes in service activities.

The USL-M survey is a continuation of the previous survey (USL-1 form), which was conducted on a quarterly basis. In addition to the change in survey frequency, the most significant change introduced concerns the sample selection method.

The monthly turnover index for the service sector is an important economic indicator for the short-term monitoring and analysis of economic development. Its main purpose is to measure changes in the phenomenon rather than its level and to serve as an input for national accounts statistics.

In Croatia, about 100 000 business entities are engaged in the activities covered by the Regulation, accounting for over 72% of all business entities operating in the service sector. This sector accounts for more than 58% of total employment in the non-financial business economy. The share of turnover generated by the service sector is also significant, accounting for almost 60% of total turnover, while its share of total value added exceeds 56% (SBS data).

15 July 2026

The statistical variable provided is turnover. Information is collected on turnover (excluding VAT) for the reference month and for the same month of the previous year.

The STS definition of turnover is used. Turnover is defined as the value of all goods sold and services provided on the market during a month, irrespective of whether paid for or not.

Business entities report their total turnover, i.e. turnover from their main activity as well as from their secondary activities. Since 2024, turnover from the principal activity is also collected separately.

Turnover covers flows during the calendar month.

Since January 2024, the base year has been changed to 2021 and the new observation unit is the kind-of-activity unit (KAU). 

The target population consists of business entities (legal units, tradesmen and freelancers) whose main activity is one of the activities covered by the Regulation. 

The frame for identifying units for the population is the Statistical Business Register.

The size of the population in 2025 was 124 034 units.

The sample covers 10 194 units (8.21% of the total population).

Geographical area covered: Republic of Croatia

Data are collected with reference to a specific month.

The main sources of errors are sampling errors and non-sampling errors.

In general, the first estimates are unbiased.

The main source for non-sampling errors is the accuracy of the sample frame. In order to update the sample frame and provide feedback to the Statistical Business Register, based on the information from the survey, units from the sample are classified as:

0 - runs business, refuse to report the data

1 - runs business, submitted a report

2 - ceased operations

3 - not engaged in activities within the scope

4 - dormant unit

5 - bankruptcy

6 - undeliverable

7- does not perform specified service activity but some other service activity

8 - budget users

9 - organizational changes (merge, splits etc.)

The variable collected is turnover, expressed in EUR.

Only index numbers are disseminated as a result of the survey.

This survey is conducted using a sampling method.

The Statistical Business Register is used as the sampling frame.

Item non-response is addressed through data editing.

Grossed-up results (value of turnover) are used to compile indices. Grossed up results as absolute numbers are used internally, mainly by National accounts.

The dataset is based on a regular monthly statistical survey.

The frame on which the source is based is an address list maintained by the statistical office and derived from the Statistical Business Register.

The survey is conducted using the sampling method. The sample is selected once a year. It is based on size and on annual turnover of business entities for the previous year. All medium-sized and large enterprises (sizes 5, 6 and 7) are taken from the Statistical Business Register. Units marked in the Register as small ones are also included if they exceed the determined threshold according to their annual turnover. Information on the size of business entities  is obtained from the Statistical Business Register and data on annual turnover from the regular monthly survey (USL-M form) and from administrative data sources (databases of value added tax reports). A subset of units that will be included in the regular survey (USL-M form) is selected from all units selected in the sample. A selection criterion has been determined according to a particular turnover threshold, which has to be covered by those units. The sample consists of 10 194 units, of which 803 are included in the regular Monthly Report on Service activities (USL-M form).

The criteria for stratification are the main activity and the size of business entity. The main activity is defined for each business entity according to NACE Rev. 2. The size thresholds are based on the number of persons employed. According to their size, business entities are classified into the size-classes:

1 - 0-4 persons employed

2 - 5-9

3 - 10-19

4 - 20-49

5 - 50-99

6 - 100-249

7 - 250 and more.

Data are disseminated monthly in the First Release and on the CBS website in an Excel table in the STS database.

Results are published nationally approximately 60 days after the end of the reference period: monthly and quarterly in Excel sheets in the STS database, and monthly in the First Release.

Since January 2019, results have been disseminated to Eurostat 60 days after the end of the reference month and quarter. 

The data are collected via a web-based application (the so-called CAWI). The reporting units enter data directly into the USL-M form, which is available on the web site of the Croatian Bureau of Statistics at www.dzs.hr. The period for data collection ranges each month, as a rule, from the 1st to the 20th day of each month for the previous reference month data.

VAT data from the Tax Administration become available 45 days after the reference month.

In general, the survey is closed 60 days after the reference month.

The same statistical concepts are applied in the entire national territory; there is no problem of geographical comparability.

Data are also comparable with other countries because the methodology is based on the same regulations.

Data series from Q1 2000 to Q4 2017 have been compiled by integrating data from two sources: administrative source and statistical surveys.

The current statistical survey, covering all services activities (as defined in Annex D of STS Regulation) has been carried out since Q1 2011. It replaced several former statistical surveys which had been previously conducted covering only a part of the Hotels and restaurants (NACE Section I).

Data for the period from 2000 to 2010 for other, previously non-covered service activities have been obtained from an administrative source using the data basis of Value Added Tax records kept by the Tax Administration of the Croatian Ministry of Finance.

Data are comparable over time.