1.1. Contact organisation
INSEE - Business Statistics Directorate
1.2. Contact organisation unit
Short-Term Activity Indices division
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
INSEE DSE / DSCT / Division ICA Timbre E320 88 avenue Verdier - CS 70058 92541 Montrouge cedex FRANCE
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
11 June 2025
2.2. Metadata last posted
11 June 2025
2.3. Metadata last update
11 June 2025
3.1. Data description
Turnover and volume of sales indices provide a short-term indication of changes in activity in the trade sector. They are calculated thanks to administrative data, the CA3 declaration, a form which enterprises must fill in monthly or quarterly for the payment of VAT. Volume indices also rely on price indices.
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3.2. Classification system
Statistical classification of economic activities in the European Community rev2 / NACE Rev. 2.
Links:
3.3. Coverage - sector
Turnover and volume of sales indices cover divisions 45, 46 and 47 of NACE Rev. 2 2008.
3.4. Statistical concepts and definitions
Trade turnover as defined in European regulation 2019/2152.
Turnover comprises the totals invoiced by the observation unit during the reference period, i.e. sales of goods or services supplied to third parties. Turnover also includes all other charges (transport, packaging, etc.) passed on 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 collected by company.
Income classified as other operating income, financial income and extraordinary income in company accounts is excluded from turnover.
3.5. Statistical unit
Legal unit
3.6. Statistical population
Legal units classified in trade (NACE Rev. 2 Divisions 45, 46 and 47 2008).
3.7. Reference area
France excluding Mayotte and Guyane
3.8. Coverage - Time
Time series cover the period back to 1999 (turnover) or 2005 (volume of sales).
3.9. Base period
Reference year is 2021.
Index
Month
6.1. Institutional Mandate - legal acts and other agreements
At national level
Law No. 51-711 of 7 June 1951 on the obligation, coordination and secrecy of statistics.
The statistics are based on tax information collected by the French tax authorities, the general directorate in charge of public finances (DGFIP). Indeed companies have to report their turnover to the tax authorities.
At European level
Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics (EBS-Regulation) and its General Implementing Act (Regulation (EU) 2020/1197).
Links:
- Law No. 51-711 of 7 June 1951 on the obligation, coordination and secrecy of statistics
- Regulation (EU) 2019/2152 on European business statistics
6.2. Institutional Mandate - data sharing
Under the terms of the agreement between INSEE and the DGFiP (the French tax administration) on the recurrent transmission of tax data, the DGFIP transmits VAT returns to INSEE every month.
7.1. Confidentiality - policy
At the national level, Article 6 of Act No. 51-711 of 7 June 1951, as amended, on the obligation, coordination and secrecy of statistics determines what statistical secrecy is, its limits and the conditions for its application. These rules apply to surveys conducted by the official statistical service (SSP) whether or not they are mandatory. The derogations provided for in this article are governed by the Act. As it stands, the only exemptions that remain applicable are those relating to the status of public archives for surveys and censuses, which authorise the disclosure of individual information contained in the questionnaires and relating to personal and family life and, in general, to the information contained in the questionnaires. family life and, in general, to private facts and behaviour, after a period of 75 years for individuals and 25 years for legal entities. According to the Act, this communication may not be used for tax control or economic repression.
The obligations relating to statistical confidentiality also apply to administrative data that INSEE or ministerial statistical services may have access to under the terms of Article 7 bis of the aforementioned Act, as well as to private data communicated under the terms of Article 3 bis. under the terms of Article 3 bis of the Act. Generally speaking, with regard to access to public data, confidentiality obligations relating to the protection of privacy or business secrecy and the protection of personal data are guaranteed by Act (Article 1 of the Act for a Digital Republic).
At the European level, the confidentiality of statistical information is affirmed by Article 338 of the EU Treaty. <
A Statistical Confidentiality Committee ensures that these statutory guarantees are maintained. Its powers are set out in Article 6 bis of Act No. 51-711 of 7 June 1951, as amended, on the obligation, coordination and secrecy of statistics and Chapter II of Decree No. 2009-318 of 20 March 2009 on the National Council for Statistical Information and the Statistical Confidentiality Committee. It is called upon to give its opinion on any question relating to statistical secrecy, and gives its opinion on requests for communication of individual data collected by means of a statistical survey or transmitted to the official statistical service, for the purpose of establishing a statistical report. for statistical purposes.Researchers can also ask the committee to give an opinion on access to various administrative data other than public statistics.
Chaired by a State Councillor, it includes representatives of the National Assembly and the Senate. The composition and operating procedures of the committee are set by decree in the Council of State.
The beneficiaries of data communications resulting from ministerial decisions taken after the opinion of the Statistical Confidentiality Committee undertake not to communicate these data to anyone.
Any breach of the provisions of this paragraph shall be punishable by the penalties provided for in Article 226-13 of the Criminal Code.
Links:
- Law No. 51-711 of 7 June 1951 on the obligation, coordination and secrecy of statistics
- Treaty on European Union (consolidated version)
- Decree No. 2009-318 of 20 March 2009 on the National Council for Statistical Information (CNIS) and the Statistical Confidentiality Committee
- Law n° 2016-1321 of 7 October 2016 for a digital Republic
7.2. Confidentiality - data treatment
The main rules for turnover indices are: no dissemination of data if they are based on the compilation of less than 3 enterprises or if a single entreprise represents more than 85% of the turnover of the field covered by the serie (dominance rule and p% rule).
Confidentiality treatment through TAU ARGUS (software designed to protect statistical tables) and confidential indices are not disseminated.
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8.1. Release calendar
A monthly calendar is produced for the four following months. It can be found on the INSEE website.
8.2. Release calendar access
On the INSEE Website:
Links:
8.3. Release policy - user access
Internet users can consult and download all the available statistical data free of charge on the INSEE website, as well as the information needed to interpret them correctly.
The rules of access, particularly the embargo rules, are described on insee.fr.
The transmission to Eurostat is made using the SDMX format, the day of the national release.
Monthly
10.1. Dissemination format - News release
The latest results are published in the collection Informations Rapides. This collection presents the latest indices and results of INSEE's business indicators.
10.2. Dissemination format - Publications
National paper publications Informations Rapides
Links:
10.3. Dissemination format - online database
The results are available in the indices and time series category of the services section on insee.fr. The data can be downloaded in xlsx or csv format. They can also be retrieved via a web service, available on the Insee API portal and compliant with the SDMX standard.
Links:
10.4. Dissemination format - microdata access
The raw data are made available to researchers via the Secure Data Access Centre (SDAC), subject to the agreement of the Statistical Confidentiality Committee.
10.5. Dissemination format - other
Data are transmitted to Eurostat via the Edamis portal both for use as input in European aggregates and for publication as national data.
10.6. Documentation on methodology
Calculation of value indice:
The gross turnover indices are calculated at the most detailed level of the French classification of activities: the NAF rev. 2 sub-classes. At this level, the index for month m is calculated by linking the index for month m-12 to the change in turnover between m-12 and m. Business demographics (start-ups, closures, entries and exits, changes in sector of activity) are taken into account on a continuous basis to accurately reflect the economic reality. Restructurings that may affect the sectoral outline of VAT returns are treated separately.
The turnover indices change their base and reference every 5 years, except for the current reference year being 2021 in reason of the particularities of year 2020. The indices now published have a base and reference year of 2021. The average value of the indices is 100 in 2021 (previously 100 in 2015).
Calculation of indices in volume:
The sales volume indices at a fine level are defined as the ratio of the turnover index in value to the associated price deflator. This is done for the 116 sub-classes in the trade sector. Once the indices at the finest level of nomenclature are calculated, the indices for higher levels are calculated by aggregation (cf infra). They are disseminated on the INSEE website from the class level. They are calculated since 2005, according to the availability of the prices.
In Retail trade and Trade and repair of motor vehicles and motorcycles price indices used as deflators are obtained by aggregating the Consumer Price Indices (CPIs) of the products concerned. A cross-reference table is established between the sectors of the Naf rev 2 and the consumption classification (Classification of Individual Consumption by Purpose - COICOP).
The Consumer Price Index (CPI) is measured all taxes included, so it is necessary to neutralize VAT rate changes.
For sales volume indices in wholesale trade, different price indices are used according to the products: IPAMPA (Monthly agricultural means of production purchasing price indices), IPPAP (Monthly agricultural producer price indices), IPPI (French industry producer price indices) and consumer price indices. The sectoral price index is therefore a weighted average of the various indices representing the products making up the sales structure.
Aggregation to upper levels:
From the most aggregated level (i.e. on wholesale and retail trade) down to level A 129 of the french aggregated classification, the calculation of weights is based first and foremost on national accounts data on production sold, broken down by branch, at basic prices. By definition, output at basic prices excludes taxes on products, but is increased by subsidies on products; it does not include transport services. At finer levels of classification, the estimation of weights is based on INSEE's Esane statistics (structural business statistics).
The previous 2015 rebasing implemented an innovation, with the introduction of a two-weighting system (instead of a constant-weight system) in order to better take into account the structural evolutions. With the current 2021 rebasing, there are 3 different weights. 2010 weights are used for the aggregation of elementary indices between 2005 (respectively 1999 for turnover indices) and 2012, 2015 weights are used between 2013 and 2017, and 2021 weights are used from 2018. The calculation on the whole period is then achieved by chaining sub-series (computation of a link coefficient on the years 2013 and 2018).
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10.7. Quality management - documentation
This quality report is published on the insee.fr website and is also available via the INSEE Metadata API.
It is also transmitted to Eurostat via Edamis.
Links:
11.1. Quality assurance
Since 2005, the European Statistics Code of Practice has been the reference for assessing the quality of the output of national statistical institutes. Periodic reviews by European peers are organised to ensure that the principles of this reference framework are implemented and to ensure that each institute is committed to continuous improvement. Within this framework, INSEE has adopted a process-based approach. A range of tools, pooled within the Official Statistical Service (SSP), has been created to describe statistical production processes, analyse their strengths and weaknesses, assess the risks involved, examine their documentation (metadata) or assess a particular stage (analysis of users' needs, data validation, etc.). The diagnoses resulting from these quality approaches lead to the establishment of action plans that are regularly monitored in the context of process reviews. In addition, INSEE regularly conducts satisfaction surveys on the indicators and data it produces. The results of these surveys are available on the insee.fr website.
11.2. Quality management - assessment
A full quality assesment was carried out in 2022 on the computing process of turnover indices and associated volume indices.
12.1. Relevance - User Needs
The turnover indices and associated volume indices are meant to be used by many clients (i.e. users) including Eurostat, the official statistical service (INSEE and the SSM) and the general public (inseenauts, private or public institutions, media).
Different types of products are produced by the team on tunover and volume indices:
- monthly InfosRap publications
- aggregated data files and series available on the on-line database
- monthly turnover index files (industry-construction, trade, services), Production Index in Services (IPS), Volume Index of Sales in Trade (IVVC) complying with the EU regulation EBS-Regulation
- specific files responding to user needs (National Accounts, Business Cycle Analysis, Structural Surveys, SSM)
- microdata files used by INSEE services or customs
- metadata: annual quality reports sent to Eurostat and made available on insee.fr
- the five-yearly weights sent to Eurostat.
12.2. Relevance - User Satisfaction
This process is not subject to a specific satisfaction survey for external users but internal users are satisfied with the quality and punctuality of indices.
12.3. Completeness
This process complies with the regulatory requirements specified in the Institutional Mandate section.
13.1. Accuracy - overall
Monthly tax returns cover around 97% of all tax returns, whether monthly, quarterly or annual.
13.2. Sampling error
not applicable
13.3. Non-sampling error
Coverage error
The indices are calculated on the basis of all monthly VAT returns of enterprises.
Legal units declaring annually or quarterly are therefore excluded, but these represent a marginal share in most economic sectors.
Businesses that declare VAT on a monthly basis are those that are subject to the normal real tax regime.
The coverage rate (share of monthly declarations/total declarations) is over 97%.
The indices cover the whole of France, including the overseas departments with the exception of French Guiana and Mayotte, which are not subject to VAT.
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Measurement error
The measurement error is small: this would be due to inaccurate reporting not identified in the data clearance process.
Non response error
The non-response error is negligible.
Processing error
The process is robust and uses cross-validations methods.
14.1. Timeliness
The results are published 30 days after the end of the reference period for early estimates (G47), 60 days otherwise.
Twenty-four months after the first release, the raw series are final.
14.2. Punctuality
Deadlines are respected and data have so far always been published on time.
15.1. Comparability - geographical
Methods are comparable to those of other European countries using administrative tax data. They are compliant with the european regulation (EBS).
15.2. Comparability - over time
Consistency over time is ensured through the use of stable methods. In the case of methodological changes, or change of base period, past indices are backcast to ensure comparability over time.
15.3. Coherence - cross domain
A benchmarking with other STS data, structural data or national accounts can be carried out. In addition, national accountants use turnover indices for quarterly estimates or provisional annual estimates and provide feedback on consistency with past account data.
15.4. Coherence - internal
Internal consistency is ensured through the aggregation method.
Burden on INSEE: 4,000 hours
Companies do not bear any additional burden since the tax data are transmitted by Dgfip to Insee.
This transmission is not subject to any financial transaction.
17.1. Data revision - policy
The same revision policy is applied to STS data published at national level and transmitted to Eurostat.
All revisions within the last 24 months are taken into account (routine revisions, major revisions, unscheduled revisions).
Routine revisions are mainly due - for raw data - to late respondents.
For the SA-WDA data, there is also the new calculation of the SA-WDA coefficients. These revisions are taken into account monthly.
There is no revision calendar.
17.2. Data revision - practice
A paragraph dedicated to revisions of variations is published in the Informations Rapides publication.
Warnings are also published in this publication and on the insee.fr website when the revisions are major (after rebasing or changes in methodology). The raw data are final twenty-four months after the first release.
The average revision (MR) and the average absolute revision (MAR) are given below for the overall index. They are calculated for the year-on-year growth rates for the calendar adjusted data for the last three full years.
- MR = 0.34
- MAR = 0.36
18.1. Source data
The main source data are the monthly tax returns of VAT-registered businesses. The volume indices also use price indices.
For the early retail trade indices, private data (cash register data, payment card data) and business surveys are used.
18.2. Frequency of data collection
Monthly
18.3. Data collection
The monthly VAT returns are provided by Dgfip to INSEE according to the terms defined in the agreement signed between the two parties.
18.4. Data validation
The data are validated before being sent to Eurostat. This validation is done in two stages: the checking (and if necessary correction) of individual data and then the checking of the aggregated indices. This second check may lead to further corrections on individual data.
18.5. Data compilation
The elementary index for month m for a sector S at NACE subclass level, I(m), is calculated by applying the ratio of sales by companies in sector S in month m, TO(m, S), and sales in the same month one year earlier, TO(m-12, S), to the index value for the same month one year earlier: I(m) = I(m-12) * TO(m, S)/TO(m-12, S).
Aggregated indices are calculated as Laspeyres indices with a three-weighting system (cf. methodology).
18.6. Adjustment
Adjustment
Indices are seasonally and working-day adjusted.
Seasonal adjustment
The raw indices are seasonnaly and working-day adjusted (SA-WDA) using the X13 ARIMA program available in JDemetra +. The WD adjustment (trading days, leap year) and the seasonal adjustment decomposition are calculated at the 4-digit level of the NACE Rev. 2. The upper levels are obtained by aggregating the series (indirect method), in the same way as the agregation of raw data.
The Reg ARIMA calendar adjustment is used by constructing working day regressors based on the French national calendar (which takes into account working days specific to France).
Outliers (additive outliers, temporary changes, level shifts, seasonal outliers) are fixed in the past and are detected automatically ont the past 12 months onwards. The critical value for outlier detection, the filter length and the model/filter selection depend on the series and may have to be changed manually to improve the quality of the seasonal correction. This was the case to neutralize some particular points associated with the 2020-2021 health crisis (lockdowns for example), which would have induced an unjustified distortion of the seasonal coefficients over the past.
Either additive or multiplicative decomposition can be used. The seasonal adjustment models are reexamined every year (favouring stability) and the parameters are re-estimated every month.
Each month the SA-WDA data are revised from 2012. For the seasonal adjustment of indices in the recent past, the models are now estimated over a reduced sub-period (from 2012 onwards), in accordance with Eurostat guidelines, and in order to reinforce the robustness of the seasonal adjustment. The data before 2012 are fixed in evolution, in accordance with Eurostat's guidelines (avoid revisions over a too long period).
No comment.
Turnover and volume of sales indices provide a short-term indication of changes in activity in the trade sector. They are calculated thanks to administrative data, the CA3 declaration, a form which enterprises must fill in monthly or quarterly for the payment of VAT. Volume indices also rely on price indices.
Links:
11 June 2025
Trade turnover as defined in European regulation 2019/2152.
Turnover comprises the totals invoiced by the observation unit during the reference period, i.e. sales of goods or services supplied to third parties. Turnover also includes all other charges (transport, packaging, etc.) passed on 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 collected by company.
Income classified as other operating income, financial income and extraordinary income in company accounts is excluded from turnover.
Legal unit
Legal units classified in trade (NACE Rev. 2 Divisions 45, 46 and 47 2008).
France excluding Mayotte and Guyane
Month
Monthly tax returns cover around 97% of all tax returns, whether monthly, quarterly or annual.
Index
The elementary index for month m for a sector S at NACE subclass level, I(m), is calculated by applying the ratio of sales by companies in sector S in month m, TO(m, S), and sales in the same month one year earlier, TO(m-12, S), to the index value for the same month one year earlier: I(m) = I(m-12) * TO(m, S)/TO(m-12, S).
Aggregated indices are calculated as Laspeyres indices with a three-weighting system (cf. methodology).
The main source data are the monthly tax returns of VAT-registered businesses. The volume indices also use price indices.
For the early retail trade indices, private data (cash register data, payment card data) and business surveys are used.
Monthly
The results are published 30 days after the end of the reference period for early estimates (G47), 60 days otherwise.
Twenty-four months after the first release, the raw series are final.
Methods are comparable to those of other European countries using administrative tax data. They are compliant with the european regulation (EBS).
Consistency over time is ensured through the use of stable methods. In the case of methodological changes, or change of base period, past indices are backcast to ensure comparability over time.
