Sales volume index in trade
Présentation de l'opération
Organisme producteur :
Insee. Direction des statistiques d'entreprises (DSE)
Type d'opération :
Sales volume indices for all trade are monthly indices in volume: they track variations in the volume of sales of the 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 sales volume indices for total trade are calculated according to the nomenclature NAF rev. 2, which came into force on 1 January 2008. They cover the following sectors: - Trade and repair of motor vehicles and motorcycles (Division 45); - Wholesale trade, except for motor vehicles and motorcycles (Division 46); - Retail trade, except motor vehicles and motorcycles (Division 47);
Unité statistique enquêtée :
Périodicité de l'opération :
Période et mode de collecte :
The turnover indices are constructed 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 the tax authority, INSEE uses the value added tax (VAT) tax returns of companies to build a Monthly indices of turnover. The tax authority transmits the VAT returns of companies to INSEE on a monthly basis. 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. Beginning in 2017, INSEE calculates monthly indexes by volume in total trade by deflating the turnover indices in value: they trace the evolution of the volume of sales.
Source d'information :
Sales volume indices and turnover indices are constructed from a tax source, the "CA3" form, which companies fill in 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. The "survey “Observation of Prices in Industry and Services” is the main source of the price indices used to deflate the wholesale trade. Household consumer price indices (CPIs) are used as a deflator for retail trade.
In Retail trade and Trade and repair of motor vehicles and motorcycles, volume indices are obtained by deflating the value indices by a price index which is representative of the products sold and obtained by aggregating the household consumer price indices of the products concerned. It is therefore considered that for a given activity the price index of the sector changes in the same way as the sector price index. We establish a cross-reference table between the sectors of the Naf rev 2 and the nomenclature of consumer function, constructed by disaggregation of the European nomenclature - COlCP - for CPIs and retail trade. For each industry, CPIs are aggregated from the previous year's CPI structure to calculate the overall price index. It is not enough to deflate the turnover indices in value excluding VAT by the consumer price indices to determine volume indices. Indeed, CPIs are measured with all taxes included. To eliminate the impact of price changes from CPIs, it is therefore necessary to correct the impact of changes in VAT rates. Wholesale trade covers all goods produced (new or used). For sales volume indices in wholesale trade, we thus use according to the products: IPGA (Wholesale food Price Index), IPAMPA (Monthly Agricultural means of production purchasing price index), IPPAP (Monthly Agricultural Producer Price Index), IPPI (French Industry Production Price Index for the French Market - Market Price or Base Price) and Consumer Price Indexes. The product weights of each sub-sector used to construct the aggregate price index (the sum of the weights is equal to 1) are derived from the sector x product matrix established by the INSEE's "Commerce Division" . This breakdown into products is made at the very fine CPF 6 level (French product classification), according to the sales structure of the annual sector survey (ESA). The sectoral index is therefore a weighted average of the various indices representing the products making up the sales structure according to the ESA survey in 2010. The volume indices of sales at a fine level are defined as the ratio of the turnover index in value to the associated price index. This is done for the 116 subclasses of the trade sector. Once the indices at the finest level of nomenclature are calculated, the indexes of the sectors with the highest nomenclature levels can be calculated by aggregation. The indices of the broader sectors are computed by Laspeyres indexes (with constant weights over time) from the most detailed indices. They are rebased every 5 years; The indices currently published use base 2010, ie the weightings of the different levels correspond to values ??calculated for the year 2010. They are also published in reference 100 in 2010 i.e. the indices have a mean of 100 in 2010. The constant weightings of the elementary indices relate to production sold in the branches in 2010 at basic prices. By definition, production at basic prices excludes taxes on the products, but includes subsidies on products; transport services are not included. Weightings are calculated using data from national accounts and the annual sector survey 2010. 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. This correction is made at the level of the "volume" ratio, ie raw index of turnover in value / raw price index. 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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