Turnover index in services
Présentation de l'opération
Organisme producteur :
Insee. Direction des statistiques d'entreprises (DSE)
Type d'opération :
Turnover indexes in value for services make it possible to measure monthly changes in sales by value of companies in the sectors concerned. They fall under the European regulation on short-term statistics (Council Regulation (EC) No 1165/98 of 19 May 1998, as amended by its subsequent amendments).
Champ de l'opération
Champ géographique :
France (with the exception of French Guiana and Mayotte not subject to VAT)
Champ(s) statistique(s) couvert(s) :
The turnover indices in the services are calculated according to the nomenclature NAF rev. 2, which came into force on 1 January 2008. They cover the following sectors: - Transport and storage (Section H); - Accommodation and Catering (Section I); - Information and communication (Section J); - Real estate activities (Section L); - Specialized scientific and technical activities (Section M); - Administrative and support services (Section N). - Arts, Entertainment and Recreation (Section R); - Other service activities (Section S, Divisions 95 and 96 only).
Unité statistique enquêtée :
Périodicité de l'opération :
Période et mode de collecte :
The turnover indices are calculated from a tax source, the "CA3" form, which must be completed by enterprises for the payment of value added tax (VAT) every month.
In order to limit the statistical burden on businesses, and because information is collected on a regular basis by DGFiP, INSEE uses the value added tax (VAT) tax returns of companies to build a Monthly indices of turnover. The tax authority provides INSEE with VAT returns every month.. Until 2015, turnover indices were calculated from a sample of companies reporting VAT on a monthly basis. This sample, of some 160,000 companies, was renewed each year. It included an exhaustive stratum (the largest companies in each sector) and was drawn proportionally to turnover on the rest of the field. Since 2016, all monthly returns are used to calculate the indices.
Source d'information :
The turnover indices are calculated from a tax source, the "CA3" form, which must be completed by enterprises for the payment of value added tax (VAT) every month. They include the total turnover of reporting companies, all activities combined, classified according to the main activity of the company.
Since 2016, the calculation of turnover indices is based on the exhaustiveness of the monthly declarations of the tax source. This new index calculation methodology has been implemented in order to better take into account the demographics of companies and thus more accurately reflect the economic reality. Indeed, the turnover indexes of an N year previously calculated did not take into account the start-ups, discontinuations, entry and exit of fields and changes of sector that occurred during year N, the sample Being drawn at 31/12 of year N-1. As part of a project to revise turnover indices, solutions have been implemented to correct this bias and produce better sales turnover indices. On the one hand, it is necessary to free oneself from the annual samples by exploiting the totality of the monthly VAT returns and, on the other hand, to rely on the Sirus statistical register in place of the Sirene administrative register, to benefit from a much faster and automated provision of the most recent demographic events affecting businesses. Revenue indices in services are monthly indexes in value (in current euros excluding tax). These indices are calculated in reference 100 in 2010 (the indexes are for average 100 in 2010). They are calculated as Laspeyres indices, with constant weights over the time of the finest indices, and are re-plated every 5 years. The constant weightings of the basic indices are the sales of branches in 2010 at basic prices. By definition, productions at basic prices exclude taxes on products but are increased by subsidies on products; They do not include transport services. The weights were calculated from national accounts data. The series are corrected for seasonal adjustments (SA) and calendar effects (working day adjustments WDA). An estimate of these effects is produced with the X12-Arima software in JDemetra+ (supplied by Eurostat) at the classes level of NAF rev. 2. SA-WDA indices for higher levels are obtained by aggregating the SA-WDA indices of the classes that make up the level. The annual mean of the SA-WDA indices can slightly differ from that of the raw indices because it takes into account variations from one year to the next in the annual composition in working days: presence of leap years, position in the week of various public holidays, and so on.
Autres spécifications :
The companies reporting VAT on a monthly basis are those under the normal real tax system. This scheme concerns service providers with a turnover of more than EUR 236 000, as well as companies selling goods and supplying housing with a turnover of more than EUR 783 000. However, companies whose annual VAT amount does not exceed € 4,000 can make quarterly returns.
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