Turnover index / ICA
Présentation de l'opération
Organisme producteur :
Insee. Direction des statistiques d'entreprises (DSE)
Type d'opération :
The turnover indices are used to monitor the developments of sales in the sectors of industry, building, retail trade, household services, wholesale trade and business services on a monthly basis. The turnover indices focus on 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).
Champ de l'opération
Champ géographique :
"Whole France" (except French Guyana and Mayotte which are not liable to VAT
Champ(s) statistique(s) couvert(s) :
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.
Unité statistique enquêtée :
Company (legal unit)
Périodicité de l'opération :
In order to reduce the statistical burden on businesses and because the data has been collected on a regular basis, INSEE obtained the ability to use businesses' value-added tax (VAT) declarations in order to calculate a set of monthly indices showing the evolution of turnover. The Tax General Directorate transmits to the Insee the declarations of VAT. Until 2015, the index of turnover were calculated from a sample of companies declaring the VAT monthly, selected by INSEE.This sample of almost 160 000 companies was renewed on an annual basis. It includes an exhaustive section (the largest businesses in each sector) and is selected in proportion of the turnover over the rest of the field. From 2016, all the monthly declarations are exploited for the calculation of the indices.
Source d'information :
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. 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.
From 2016 the calculation of the turnover indices is realised from the exhaustivity of the monthly declarations of the fiscal source. This new methodology of calculation of the indices was implemented to take better into account the demography of companies and so it shows more precisely the economic reality. Indeed the indices of turnover of one year N previously calculated did not take into account new business start-ups, terminations, entrances into the statistic sphere, exits of the statistic sphere, and changes of sector which happened during the year N, the sample being done the 31/12 of the year N-1. Within the framework of a project for a renovation of the turnovers indices, solutions were implemented to correct this bias and to produce turnover indices with better quality. On one hand, annual samples will not be used anymore and all of the monthly declarations of VAT will be exploited, the progress of the computing allowing to handle very big volumes of data nowadays; on the other hand, the statistical directory Sirus will be used instead of the administrative directory Siren, so as to benefit from a provision much faster and automated of the most recent demographic events companies have been affected. Turnover indices are monthly indices of value in current euros excluding VAT; sales indices in volume are also calculated in retail trade and personal services. These indices are calculated in relation to a reference of 100 in 2010 (the indices had a mean of 100 in 2010).They are calculated as Laspeyres indices, with constant weightings over time of the most discriminating indices, and are rebased every five years. Turnover indices and sales volume are adjusted for seasonal variations (SDA) and for calendar effects (adjustment for working days - WDA).
Autres spécifications :
The Companies which are monthlydeclaring VAT are those falling under the "actual normal tax system". This system applies to service provider companies generating a turnover of more than € 236,000 as well as to companies selling goods or dwellings and generating a turnover of more than € 783,000. Companies for which value added tax due amount doesn't exceed € 4,000 for a given year may however present VAT declarations quarterly.
Voir aussi :