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Turnover and volume of sales

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: State Data Agency (Statistics Lithuania)

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The objective of the indicator - index of turnover (VAT excluded)  - to show the development and changes in turnover of trade enterprises.

13 June 2025

Turnover (VAT excluded) – income recognised or received over a reporting period by an economic entity by selling goods and (or) providing services (VAT excluded)  less the amount of the returned goods sale, write-down, discounts. Income that is recognized in the profit (loss) account as a result of other activity as well as income from financial and investment activities is excluded.

Index of turnover represents changes in the turnover over a certain period of time.

Turnover (VAT excluded) at current prices and indices of turnover at current and constant prices are calculated.

Reporting unit - legal entity, observation unit – KAU (kind of activity unit).

The frame population is listing from the Business Register. In the list all active enterprises without any threshold (turnover or persons employed) are included. Total population: division 45 - 6028 enterprises; division 46 - 9823; division 47 - 11079.

Sampling rates:  

  Divisions 
Persons employed 45 46 47
1-9    7% 13% 10%
10-19         27% 69% 43%
20-49   49% 82% 59%
50 and more  100%  100%  100%

Territory of Lithuania. The activities outside the Lithuania are not included.

Month.

Frame population is conducted from the Statistical Business Register (SBR). To define frame population main variables are: economic activity and number of persons employed of enterprises. The bias due to under-coverage is not significant. Sampling design – simple random stratified sample. Strata are conducted according to the kind of activity, the number of persons employed and turnover. Non response rate is low (data can be submitted electronically). Data revision is performed each month for previous month (new information appears - data from administrative data sources, some respondents have made corrections in reports). Impact of measurement and processing errors is eliminated by finding outliers, contacting with the reporting units, using editing procedures to the raw data, analysis. The overall accuracy is high. The measure of the estimates – coefficient of variation is lower than those recommended for business statistics.

Indices

If, in a certain estimation domain or its part, auxiliary information on population elements (VAT declaration data) is available, a ratio estimator is applied. For preliminary turnover estimates, data from the previous month’s VAT declarations are used; for final turnover estimates, data from the current month’s VAT declarations are applied. Otherwise, the Horvitz-Thompson estimator is used. For the imputation of missing values, data from previous periods and administrative sources (VAT declarations) are used.
The turnover (VAT excluded) index at constant prices is computed using the price index coefficients. To calculate the turnover at constant prices for retail trade, motor vehicle and catering enterprises, appropriate consumer price coefficients are used. For wholesale trade, coefficients for the purchase prices of agricultural products, industrial producer prices, consumer prices, and import prices are used depending on the type of wholesale activity.

The all process of the preparation of statistical information is described in the methodology for the statistical survey of trade and catering enterprises activities.

Main statistical data source – a monthly statistical sample survey on trade and catering enterprises. A representative sample comprising  4552 enterprises was drawn for the year 2024. 

 

Monthly.

Provisional Results: The preliminary statistical information on Section G, division 47 of Nace Rev. 2 is published on the 28th day after the end of the reference month.

Final Results: The final statistical information on Section G, divisions 45, 46, 47 of Nace Rev. 2  is published on the 58th day after the end of the reference month.

Statistical information is comparable across the EU.

Full comparability is ensured. Since January 1998.