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Official Journal EN
of the European Union L series
2026/320 13.2.2026
COMMISSION IMPLEMENTING REGULATION(EU) 2026/320
of 12 February 2026
amending Implementing Regulation (EU) 2020/1197 as regards references to the statistical
classification of products by activity (CPA) established by Regulation (EC) No 451/2008 of the
European Parliament and of the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on
European business statistics, repealing 10 legal acts in the field of business statistics(1), and in particular Article 7(1) thereof,
Whereas:
(1) Regulation (EC) No 451/2008 of the European Parliament and of the Council(2) established a common statistical
classification of products by activity (‘CPA’). Regulation (EC) No 451/2008 started to apply on 1 January 2008.
(2) The internal consistency of European statistics requires that the CPA is structurally linked to its European reference
classification, the statistical classification of economic activities in the European Union (‘NACE’), which was recently
amended by Commission Delegated Regulation (EU) 2023/137(3) that established NACE Revision 2 Update 1
(‘NACE Rev. 2.1’).
(3) Those changes to NACE Rev. 2.1 led to the adoption of Commission Delegated Regulation (EU) 2024/3103(4)which
amended Regulation (EC) No 451/2008 in order to establish CPA Version 2.2 (‘CPA Ver. 2.2’).
(4) Commission Implementing Regulation (EU) 2020/1197(5)lays down technical specifications and arrangements, as
well as data requirements for European business statistics in accordance with Regulation (EU) 2019/2152. Annex I
and Annex VI to Implementing Regulation (EU) 2020/1197 set out data transmission requirements which refer to
specific CPA headings. Those data transmission requirements should be updated in order to ensure that they are
compatible with CPA Ver. 2.2.
(5) Implementing Regulation (EU) 2020/1197 should therefore be amended.
(6) The measures provided for in this Regulation are in accordance with the opinion of the European Statistical System
Committee,
(1) OJ L 327, 17.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2152/oj.
(2) Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical
classification of products by activity (CPA) and repealing Council Regulation (EEC) No 3696/93 (OJ L 145, 4.6.2008, p. 65, ELI: http://
data.europa.eu/eli/reg/2008/451/oj).
(3) Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European
Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023,
p. 5, ELI: http://data.europa.eu/eli/reg_del/2023/137/oj).
(4) Commission Delegated Regulation (EU) 2024/3103 of 2 September 2024 amending Regulation (EC) No 451/2008 of the European
Parliament and of the Council as regards updating the classification of products by activity (CPA) (OJ L, 2024/3103, 12.12.2024, ELI:
http://data.europa.eu/eli/reg_del/2024/3103/oj).
(5) Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements
pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10
legal acts in the field of business statistics (OJ L 271, 18.8.2020, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2020/1197/oj).
ELI: http://data.europa.eu/eli/reg_impl/2026/320/oj 1/7EN
OJ L, 13.2.2026
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) 2020/1197 is amended as follows:
(1) Annex I is amended in accordance with Annex I to this Regulation;
(2) Annex VI is amended in accordance with Annex II to this Regulation.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 12 February 2026.
For the Commission
The President
Ursula VON DER LEYEN
2/7 ELI: http://data.europa.eu/eli/reg_impl/2026/320/ojEN
OJ L, 13.2.2026
ANNEX I
In Annex I to Implementing Regulation (EU) 2020/1197, Part B is amended as follows:
(1) Table 4 is replaced by the following:
‘Table 4. Short term business statistics on import prices
Variables 130101. Import prices (optional for non-euro area countries and countries applying the
European sampling schemes)
130102. Import prices (euro area) (optional for non-euro area countries (and countries
applying the European sample schemes)
130103. Import prices (non-euro area) (optional for non-euro area countries)
Measurement unit Indices: unadjusted
Statistical population Products in CPA B (excl. B0721 and B09), C (excl. C18, C2446, C253, C301, C303, C304
and C33) and D
Breakdowns Breakdown by products
For all countries:
— MIGs of CPA Sections B (excl. B0721 and B09), C (excl. C18, C2446, C253, C301,
C303, C304 and C33) and D as defined in Annex II.A to this Regulation;
— CPA aggregates of Sections B (excl. B0721 and B09)+C (excl. C18, C2446, C253, C301,
C303, C304 and C33)+D;
— CPA Sections B (excl. B0721 and B09), C (excl. C18, C2446, C253, C301, C303, C304
and C33), D.
For medium and large countriesas defined in Annex III.A.2 to this Regulation:
— In addition Divisions of CPA Sections B (excl. B0721 and B09), C (excl. C18, C2446,
C253, C301, C303, C304 and C33) and D.
The additional breakdowns for medium and large countries are optional for small
countries (as defined in Annex III.A.2 to this Regulation).
Use of approximations Scope of data provision limited by European sampling schemes for specific countries as
and quality specified in Annex III.C to this Regulation
requirements
Data transmission T+1M+15 days
deadline
First reference period January 2006, except for:
— Austria: January 2009 for CPA C161, C2811, C2892.
For the Member States of the euro area that acceded after January 2006, the variables
130101 (Import prices), 130102 (Import prices (euro area)) and 130103 (Import prices
(non-euro area)) are required from the beginning of the year of the entry into the euro
area.’
ELI: http://data.europa.eu/eli/reg_impl/2026/320/oj 3/7EN
OJ L, 13.2.2026
(2) Table 23 is replaced by the following:
‘Table 23. Country-level business statistics on product and residence of client breakdown of net turnover of
enterprises
Variables 250112. Net turnover by residence of client (1 %-rule as defined in Annex III.A.1 based on
“net turnover” and “number of employees and self-employed persons” at NACE division
level may be applied: for groups and classes the 1 %-rule shall be applied at the
corresponding division level)
250113. Net turnover by product (1 %-rule as defined in Annex III.A.1 based on “net
turnover” and “number of employees and self-employed persons” at NACE division level
may be applied: for groups and classes the 1 %-rule shall be applied at the corresponding
division level)
Measurement unit National currency (thousands)
Statistical population Activity coverage: Market producers of NACE divisions 62, 63, 78, groups 58.2, 69.1,
69.2, 70.2, 71.1, 71.2, 73.1 and 73.2.
Size class coverage: Enterprises with 20 or more employees and self-employed persons
only
Breakdowns CETO-flag as defined in Annex III.B may be applied
For variable 250113 (Net turnover by product)
1. Breakdown by product
CPA for NACE divisions 62 and 63, and groups 58.2, 63.1 and 63.9 (Computer related
activities): Total, 58.21, 58.29, 58.29.1 + 58.29.2, 58.29.3 + 58.29.4, 62.1, 62.2, 62.20.1,
62.20.2, 62.20.3, 62.20.4, 62.20.5, 62.9, 63.1, 63.10.1, 63.10.11, 63.10.12, 63.9, 95.1,
Resale services (should include all resale services (wholesale and retail)) of software which
is not developed by the enterprise as well as the resale of hardware which is not
manufactured by the enterprise), Other products
CPA for NACE group 69.1 (Legal activities): Total, 69.10.01, 69.10.02, 69.10.03,
69.10.04, 69.10.05, 69.10.06, 69.10.07, 69.10.08, 69.10.09, Other products
CPA for NACE group 69.2 (Accounting, bookkeeping and auditing activities; tax
consultancy): Total, 69.20.1, 69.20.2, 69.20.21 + 22 + 23, 69.20.24, 69.20.29, 69.20.3,
69.20.4, Other products
CPA for NACE group 70.2 (Business and other management consultancy activities): Total,
70.20, 70.20.1, 70.20.11, 70.20.12, 70.20.13, 70.20.14, 70.20.15, 70.20.16, 70.20.17,
70.20.2, 70.20.3, Other products
CPA for NACE class 71.11 (Architectural activities): Total, 71.11.1, 71.11.2,
71.11.21 + 22, 71.11.23, 71.11.24, 71.11.25, 71.11.3, 71.11.4, Other products
CPA for NACE class 71.12 (Engineering activities and related technical consultancy): Total,
71.12.1, 71.12.11, 71.12.12, 71.12.13, 71.12.14, 71.12.15, 71.12.16, 71.12.17,
71.12.18, 71.12.19, 71.12.2, 71.12.3, Other products
CPA for NACE group 71.2 (Technical testing and analysis): Total, 71.20.0, 71.20.01,
71.20.02, 71.20.03, 71.20.04, 71.20.05, 71.20.09, Other products
CPA for NACE group 73.1 (Advertising): Total, 73.11.0, 73.11.01, 73.11.02, 73.11.03,
73.11.04, 73.12.1, 73.12.11, 73.12.12, 73.12.13, 73.12.14, 73.12.19, Other products
CPA for NACE group 73.2 (Market research and public opinion polling): Total, 73.20.1,
73.20.11, 73.20.12, 73.20.13, 73.20.14, 73.20.15 + 16, 73.20.2, Other products
4/7 ELI: http://data.europa.eu/eli/reg_impl/2026/320/ojEN
OJ L, 13.2.2026
CPA for NACE division 78 (Employment activities): Total, 78.10.0, 78.10.01, 78.10.02,
78.20.1, 78.20.11, 78.20.12, 78.20.13, 78.20.14, 78.20.15, 78.20.16, 78.20.17,
78.20.18, 78.20.19, 78.20.2, Other products
For variable 250112 (Net turnover by residence of client)
2. Breakdown by residence of client
Total
— Resident (as defined in ESA2010 paragraph 1.62),
— Non-resident,
— intra-EU,
— extra-EU.
Use of approximations In cases where the source data used for compiling the data of the variable is available for
and quality the fiscal year for some statistical units and this data cannot be recalculated to cover the
requirements calendar year, the calendar year data may be approximated by data on the fiscal year for
these statistical units.
Data transmission T + 18M
deadline
First reference period 2025 for NACE divisions 62, 63 and 78 and groups 58.2, 71.1, 71.2, 73.1 and 73.2
using the
2026 for NACE groups 69.1, 69.2 and 70.2’
specifications of this
table
ELI: http://data.europa.eu/eli/reg_impl/2026/320/oj 5/7EN
OJ L, 13.2.2026
ANNEX II
In Annex VI to Implementing Regulation (EU) 2020/1197, Table 2 is replaced by the following:
‘Table 2. Product breakdown according to CPA classification (voluntary data transmission)
The following breakdown describes the suggested level of detail for the voluntary data transmission by the CPA
classification.
CPA is the European classification of products (goods and services) by activity. Under CPA, each product is assignable to a
single heading of the classification of activities. It is therefore allocated to the economic activity, which produces it. As a
result, CPA has the same structure as the classification of economic activities (NACE) and is used in National Accounts.
A-V TOTAL SERVICES
A PRODUCTS OF AGRICULTURE, FORESTRY AND FISHING
B MINING AND QUARRYING
C MANUFACTURED PRODUCTS (manufacturing services)
D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
E WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION SERVICES
F CONSTRUCTIONS AND CONSTRUCTION WORKS
G WHOLESALE AND RETAIL TRADE SERVICES
46 Wholesale trade services
47 Retail sale services
H TRANSPORTATION AND STORAGE SERVICES
49 Land transport services and transport services via pipelines
50 Water transport services
51 Air transport services
52 Warehousing, storage and support services of transportation
53 Postal and courier services
I ACCOMMODATION AND FOOD SERVICES
55 Accommodation services
56 Food and beverage serving services
J PUBLISHING, BROADCASTING, AND CONTENT PRODUCTION AND DISTRIBUTION SERVICES
58 Publishing services
59 Motion picture, video and television programme production, sound recording and music publishing services
60 Programming and broadcasting services
K TELECOMMUNICATION, COMPUTER PROGRAMMING, CONSULTING AND OTHER INFORMATION
SERVICES
61 Telecommunication services
62 Computer programming, consultancy and related services
63 Computing infrastructure, data processing, hosting and other information services
L FINANCIAL AND INSURANCE SERVICES
64 Financial services, except insurance and pension funding
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65 Insurance, reinsurance and pension funding services, except compulsory social security
66 Services auxiliary to financial services and insurance services
M REAL ESTATE SERVICES
N PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
69 Legal and accounting services
70 Services of head offices and management consultancy
71 Architectural and engineering services; technical testing and analysis services
72 Scientific research and development services
73 Services of advertising, market research and public relations
74 Other professional, scientific and technical services
75 Veterinary services
O ADMINISTRATIVE AND SUPPORT SERVICES
77 Rental and leasing services
78 Employment services
79 Travel agency, tour operator and other reservation services and related services
80 Investigation and security services
81 Services to buildings and landscape
82 Office administrative, office support and other business support services
P PUBLIC ADMINISTRATION AND DEFENCE SERVICES; COMPULSORY SOCIAL SECURITY SERVICES
Q EDUCATION SERVICES
R HUMAN HEALTH AND SOCIAL WORK SERVICES
S ARTS, SPORTS AND RECREATION SERVICES
T OTHER SERVICES
U SERVICES OF HOUSEHOLDS AS EMPLOYERS OF DOMESTIC PERSONNEL; UNDIFFERENTIATED GOODS
AND SERVICES PRODUCED BY HOUSEHOLDS FOR OWN USE
V SERVICES PROVIDED BY EXTRATERRITORIAL ORGANISATIONS AND BODIES’
ELI: http://data.europa.eu/eli/reg_impl/2026/320/oj 7/7