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Turnover and volume of sales

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Federal Statistical Office (DESTATIS)

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This indicator is part of the overall STS indicator system which supports business cycle observation. The objective of the turnover index is to show the development of the market for goods and services via totals invoiced.

19 May 2025

The objective of the turnover index is to show the development of the market for goods and services via totals invoiced which corresponds to market sales of goods or services supplied to third parties. Turnover also includes all other charges (transport, packaging, etc.) passed 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 invoiced by the unit.

Enterprise.

For NACE Divisions 45, 46 and 47 the statistical unit is the legal unit.

All relevant statistical units in the business register with their main economic activity in one of the NACE Rev. 2 Groups or Divisions mentioned above.

Country as a whole. There are no units located in Germany which are excluded from the sales figures. The turnover index does not cover legally independent affiliates abroad or branches abroad.

Month.

Main sources for errors/potential for bias in the calculation of the turnover index are induced by survey data, in particular unit/item non-response, over and under coverage, incorrect classified units in the sample frame, implausible data, incorrect signing of the non-response case and inappropriate estimation of missing values.  

Results are final after about 12 months.

Index.

Non-response or missing values due to late response are estimated. The values of enterprises that provide late information are estimated as part of the automatic plausibility checks using the relation between the information of the preceding three months and the same month last year. The estimates are replaced by the correct values after the late response is received.

In 2010 three estimation methods had been introduced: S30, S60 and S70. The best estimation method will be identified for each missing value.

S30: The method is suited for enterprises whose turnover has seasonal patterns. Turnover of the same month last year is updated with a trend component which is specific to each enterprise.

S60: Missing turnover values for a specific enterprise are updated with the turnover trend of enterprises from the same NACE Class (4-digit). The turnover trend is defined as the quotient of the current year’s and previous year’s turnover.

S70: This method is suitable for enterprises whose turnover development is comparable with values of the previous month instead of the previous year. Estimation uses the median turnover from one or more previous months.

Estimates for grossing-up to population levels. The raising factors are the reciprocal values of the sampling fractions.

Indices are compiled for turnover (nominal and real). The conversion in constant prices is calculated as a Laspeyres index.

Method of weighting and chaining use the fact that indices for retail trade turnover are self-weighting indices (relation current month value/mean monthly value of the base year*100).

The data are based on a statistical survey. Approximately 6% of turnover is not covered.

The frame on which the source is based is the national business register (since 2004).

Data are collected via sample. From 2010 onwards, parts of the sample are updated annually (sample rotation). Criteria for stratification are regions (Bundesländer), activity and turnover class of the enterprises.

The strata used are aggregates of 3-digit Groups. Activity is further stratified into a maximum of five turnover classes. The boundaries of the turnover classes, in turn, are separately calculated for each Bundesland and for each activity strata.

NACE Division 45 and 46 is based on a mix-model that combines data from a statistical survey with administrative data. All legal units with at least 100 persons employed and/or at least 10 million in NACE 45 or 20 million in NACE 46 annual turnover (in the business register) are surveyed primarily. Administrative data are used for all other units. Hence, it is a full coverage. Units that are primarily surveyed are selected once a year.

The administrative data source for turnover is the turnover tax advance return by regional tax offices. There are some differences in the definition (e.g. extraordinary income is included) and in the observation unit because of different purposes of collecting the respective data. For instance, some legal units form a tax group and report as one unit. However, their turnover tax advance return must be assigned to the relevant observation unit in the tax group.

Monthly.

Results are published 30 days after the end of the reference month.

The deadline for respondents is 14 days after the end of the reference month.

Results for Divisions 45 and 46 are published about 60 days after the end of the reference period (t+60).

The turnover index for “other service activities” is geographically comparable. However, the comparability between Member States cannot be guaranteed due to different methods applied by Member States.

The turnover index is subject to certain dynamics, especially due to many changes in the composition of reporting firms. Drawing a new sample in 2003 limited the comparability of the monthly statistics over time. However, adequate adjustments lead to similar results despite different samples. Updates of index numbers also take these adjustments into account.

For NACE Division 45 and 46 consistent data is available since 1994.