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France

Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.

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Turnover in services (sts_os_t)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: INSEE - Business Statistics Directorate

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Turnover indices provide a short-term indication of changes in activity in the market services sector. They are calculated thanks to administrative data, the CA3 declaration, a form which enterprises must fill in monthly or quarterly for the payment of VAT. Volume indices also rely on price indices.

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11 June 2025

Services turnover as defined in European regulation 2019/2152.

Turnover comprises the totals invoiced by the observation unit during the reference period, and this corresponds to market sales of goods or services supplied to third parties. Turnover also includes all other charges (transport, packaging, etc.) passed on to the customer, even if these charges are listed separately in the invoice.

Turnover excludes VAT and other similar deductible taxes directly linked to turnover as well as all duties and taxes on the goods or services collected by the company.

Income classified as other operating income, financial income and extraordinary income in company accounts is excluded from turnover.

Legal unit

Legal units classified in market services (excluding financial services)

France excluding Mayotte and Guyane

Month

Monthly tax returns cover around 97% of all tax returns, whether monthly, quarterly or annual.

Index

The elementary index for month m for a sector S at NACE subclass level, I(m), is calculated by applying the ratio of sales by companies in sector S in month m, TO(m, S), and sales in the same month one year earlier, TO(m-12, S), to the index value for the same month one year earlier: I(m) = I(m-12) * TO(m, S)/TO(m-12, S).

Aggregated indices are calculated as Laspeyres indices with a three-weighting system (cf. methodology).

The main source data are the monthly tax returns of VAT-registered businesses. The volume indices also use price indices.

Monthly

Results are published 60 days after the end of the reference period.

Twenty-four months after the first release, the raw series are final.

Methods are comparable to those of other European countries using administrative tax data. They are compliant with the european regulation (EBS).

Consistency over time is ensured through the use of stable methods. In the case of methodological changes, or change of base period, past indices are backcast to ensure comparability over time.