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Statistical operation: Turnover index / ICA

Data description

Responsible organization Insee. Direction des statistiques d'entreprises (DSE)
Type of operation Index
Objectives The turnover indices are used to monitor the developments of sales in the sectors of industry, building, retail trade, household services, wholesale trade and miscellaneous services to businesses on a monthly basis.

The turnover indices meet a national and European need.

They are subject to the European regulation on short-term statistics (EC "STS" regulation n°1165/98 of the Council of May 19, 1998, modified by subsequent amendments).

Statistical area of operation

Reference area Metropolitan France
Statistics coverage Since January 2009, the turnover indices have been calculated according to the NA aggregated classification based on NAF rev. 2, which came into force on January 1st, 2008.

Technical characteristics

Statistical unit Enterprise
Reference period Monthly
History In order to reduce the statistical burden on businesses and because regular data has been collected, Insee obtained the ability to use businesses' value-added tax (VAT) declarations in order to calculate a set of monthly indices showing the developments of turnover.

This tax data has been used by Insee since 1976. It was processed until 1994 using a sample supplied on a monthly basis by the Tax General Directorate based on a list of companies drawn up by Insee.

Since 1995, the tax authorities have supplied Insee with all the declarations on a monthly basis.
Sampling plan The sample includes around 162,000 businesses declaring VAT monthly:

- 51,000 enterprises in industry and construction (sections B to F);

- 61,000 enterprises in wholesale, transport and iscellaneous services to businesses (Division 46 and sections H, J, L, M, N);

- 50,000 enterprises in retail sales and personal services (Divisions 45, 47, 95, 96 and Sections I and R);

The sample is renewed on an annual basis. It includes an exhaustive strata (the largest businesses in each sector) and is selected in proportion to the turnover over the rest of the field.
Methodology Turnover indices are monthly indices in value (current euros excluding VAT); sales indices in volume are also calculated in retail trade and personal services.

These indices are calculated with a reference of 100 in 2010 (the indices have a mean of 100 in 2010). They are calculated as Laspeyres indices, with constant weighting over time of the finest indices, and are rebased every 5 years.

The turnover indices are adjusted for seasonal variations (SDA) and for calendar effects (adjustment for working days - WDA).
Information source Turnover indices are calculated based on tax data, i.e. the CA3 declaration, the form which businesses must fill in each month or each quarter for the payment of VAT.

They include the full turnover of declaring businesses, all activities included, classified according to the business's principal activity.

Since 2004, only businesses declaring on a monthly basis have been taken into account. Businesses filling quarterly declarations are therefore excluded (less than 5% of turnover). The volatility of these declarations, which is due to the non-taxability of the major part of the corresponding turnover, would very significantly complicate their consideration.

For exports outside the European Union and deliveries within the European Community, the turnover indices are calculated based on the amount of turnover declared by the businesses. They are used to monitor the turnover, given in euros, with foreign countries.

The demography of businesses (start-ups and deaths of enterprises) is accounted for in the sample, which is renewed on a yearly basis.
Other specifications The “actual normal tax system” applies to service provider companies generating a turnover of more than € 234,000 and to companies selling goods or dwellings and generating a turnover of more than € 777,000. This system requires companies to report TVA monthly as soon as the VAT payable annually exceeds € 4,000.
See also Sales index in retail trade and personal services
Wholesale trade and miscellaneous services to businesses turnover index
Sales Index in Industry and Construction