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Turnover and volume of sales

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Croatian Bureau of Statistics (CBS)

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The index of turnover of trade describes development in the turnover of enterprises engaged in trade.

It is important short-term indicator used to analyse business cycle trends in  trade and as input for National accounts statistics. 

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

For G 47 the data sources are statistical survey the Monthly Retail Trade Report (TRG-1) and administrative data (data from fiscalization). and for G 45 and G 46 the data source are statistical survey the Monthly Service Activities Report (USL-M) and administrative data (VAT data). 

For G 47 the following variabels are collected:

  • monthly turnover with VAT for retail trade;
  • monthly turnover with VAT for other activities.

Variables are reported in euros.

Results are shown in the form of nominal (value indices) and real indices (volume indices). Value indices show turnover movements in current prices. Volume indices are calculated by deflating value indices by retail trade price indices of goods (without electricity and water distribution) according to consumer price indices.

According to Structural Business Statistics (SBS), within the entire non-financial services business sector, division 47 participates with 11% in the total number of business entities, with 27% in the overall turnover, with 17% in the total value added and with 21% in the total number of employees.

In Section G, retail trade (division 47) covers 40% of the total number of business entities, 40% in overall turnover and 43% in value added of the distributive trades.

Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46).

For G 45 and G 46 is collected information on turnover (excluding VAT) for the reference month and for the same month of previous year. Results are shown in the form of nominal (value indices). 

7 August 2025

Retail Trade (G 47)

Statistical variable which is provided is turnover. Information is collected on turnover (including VAT) for the reference month, split between i) from retail activities and ii) from other activities of a business entity. Information on retail stocks in the reference month are also collected.

Definition of retail trade turnover is the one as defined in CR 1503/2006, with an exception of VAT which is included.

Data on turnover are collected in two ways:

  • businesses with main activity in Division 47 (retailers) report their total turnover, i.e. turnover from their main activity as well as from their secondary activities;
  • businesses engaged in retailing, but with main activity outside Division 47, report only turnover from retailing.

Turnover covers flows during the calendar month.

Deflated turnover or volume of sales represents the value of turnover in constant prices. It is calculated as turnover at current prices deflated by the deflator of sales.

 

Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46)

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

STS definition on turnover is used. Turnover is defined as a 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.

Turnover covers flows during the calendar month.

Since January 2024 the new observation unit is a kind-of-activity unit (KAU).

The target population are business entities (legal units, tradesmen and free lances) which are classified in the Division 47 by main activity, as well as selected business entities whose main activity is not in the scope of the survey (NACE Rev. 2 Division 47), but they carry out significant secondary activities within the scope of this survey, Division 45 by main activity and Division 46 by main activity. 

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

Frame for 2024 for G 47 consists of 17697 units. Sample covers 4783 units.

Frame for 2024 for G 45 and G 46 consists of 21806 units (14882 in G 46 and 6924 in G 45). Sample consists of 4 973units (4143 in G 46 and 830 in G45), of which 208 are included in the regular Monthly Report on Service Activities (USL-M form) (182 units in G 46 and 26 units in G 45).

Geographical area covered is Republic of Croatia.

Reference period is month.

Retail trade (G 47)

The accuracy is improved by eliminating as much as possible non-sampling errors. 

The first estimates in general are not biased. The exception may occur for data for January when new sample is drawn and the first estimates are provided before all units from new sample respond. 

The method used to select the sample is the cut-off method. The sample covers all business entities employing 10 and more persons as well as business entities selected by using cut-off method employing less than 10 persons and covering 70% of the total turnover in each class of division 47 of the NKD 2007. Due to the application of the cut-off method for selecting the sample, the standard error and the coefficient of variation are not calculated.

 

Wholesale and retail trade; repair of  motor vehicles and motorcycles (G), Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46)

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

The main source for non-sampling errors is the accuracy of the sample frame. In order to update sample frame and to give feedback to 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, report submitted;

2 - stopped running business;

3 - not engage in in the scope of the survey;

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.).

For G 47 the variable for which data are collected is turnover (including VAT) expressed in euros. Only index numbers are disseminated as a result of the survey.

For G 45 and G 46 the variable for which data are collected is turnover (excluding VAT) expressed in euros. 

Only index numbers are disseminated as a result.

Retail Trade (G 47)

Data are collected on sample basis. The relation between the number of units in the sample is expressed by the level of their acceptability. Since the number of acceptable units changes over months, their level of acceptability is also a subject to change.

Units that do not respond the questionnaire are treated in a way that data are imputed to them by taking the data from fiscalization file.

 

Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46)

This survey is conducted by using the sample method. The Statistical Business Register is used as a frame for sample selection. Item non-response is dealt with 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.

Retail Trade (G 47)

The production of retail trade indices is based on the compilation of data from monthly statistical survey and administrative data (Tax Administration fiscalisation file).

The frame on which the survey coverage is based is Statistical Business Register.

The survey is carried by using the sampling method. The sample frame consists of business entities and parts thereof registered in the Statistical Business Register of the Croatian Bureau of Statistics. Since 2021, the sample selection frame has been expanded using an administrative data source (Tax Administration fiscalisation file).

Business entities are divided by their main activity on the basis of the NKD 2007 (NN, Nos 58/07 and 123/08). By size, they are divided into classes from 1 to 7.

By size, business entities are classified as folows:

  • Size class 1 : 0-4 persons in employment 
  • Size class 2 : 5-9 persons in employment 
  • Size class 3 : 10-19 persons in employment 
  • Size class 4 : 20-49 persons in employment 
  • Size class 5 : 50-99 persons in employment 
  • Size class 6 : 100-249 persons in employment 
  • Size class 7 : 250 and more persons in employment. 

The method used to select the sample is the cut-off method. The sample covers all business entities employing 10 and more persons as well as business entities selected by using cut-off method employing less than 10 persons and covering 70% of the total turnover in each class of division 47 of the NKD 2007. Due to the application of the cut-off method for selecting the sample, the standard error and the coefficient of variation are not calculated.

In 2024 sample covers 4783 units (27% of total population 17697).

 

Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46)

Data set is based on a regular monthly statistical survey. Frame on which the source is based is Address list maintained by the statistics office, derived from the Statistical Business Register.

The survey is carried out by 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 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 (data bases of value added tax reports). A subset of units that will be included into 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 4973 units (4143 in G 46 and 830 in G45), of which 208 are included in the regular Monthly Report on Service Activities (USL-M form) (182 units in G 46 and 26 units in G 45).

Criteria for stratification is 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.

Monthly.

Retail trade (G 47)

The first and final results are published  30 days after the end of the reference month.

In the case of data collection via Internet application, web application for reporting units is opened 20 days after the end of the reference month. 

The survey is in general closed 24 days after the reference month.

 

Wholesale and retail trade; repair of  motor vehicles and motorcycles (G), Wholesale and retail trade and repair of motor vehicles and motorcycles (G 45), Wholesale trade, except of motor vehicles and motorcycles (G 46)

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

From January 2019 results are 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. The period for data collection ranges each month, as a rule, between the 1st and the 20th day in a month for the previous reference month data.

The period for VAT data from Tax Administration is 45 days after reference month.

The survey is in general closed 60 days after the reference month.

Same statistical concepts are applied in the entire national territory. There is no problem of geographical comparability.

Comparable data series are available from 2000 for G 47 and from 2010 for G 45 and G 46.