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. 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).

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.