{
  "url": "https://openlegislation.uk/eu-regulation-2008-177/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-177/annex.json",
  "legislation": "eur/2008/177",
  "legislation_title": "Regulation (EC) No 177/2008 of the European Parliament and of the Council of 20 February 2008 establishing a common framework for business registers for statistical purposes and repealing Council Regulation (EEC) No 2186/93",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-177",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The business registers shall contain the following information by unit. The information does not have to be separately stored for each unit, if it can be derived from (an)other unit(s).\nUnmarked items are mandatory, items marked ‘conditional’ are mandatory if available in the Member State and items marked ‘optional’ are recommended.\nRegulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States (OJ L 102, 7.4.2004, p. 1).\n1. LEGAL UNIT\nIDENTIFICATION CHARACTERISTICS\n1.1.\nIdentity number\n1.2a.\nName\n1.2b.\nAddress (including postcode) at the most detailed level\n1.2c.\nOptional\nTelephone and fax numbers, e-mail address, and information to permit electronic collection of data\n1.3.\nValue Added Tax (VAT) registration number or, failing that, other administrative identity number\nDEMOGRAPHIC CHARACTERISTICS\n1.4.\nDate of incorporation for legal persons or date of official recognition as an economic operator for natural persons\n1.5.\nDate on which the legal unit ceased to be part of an enterprise (as identified in 3.3)\nECONOMIC/ STRATIFICATION CHARACTERISTICS\n1.6.\nLegal form\nLINKS WITH OTHER REGISTERS\nReference to associated registers, in which the legal unit is recorded and which contain information that can be used for statistical purposes\n1.7a.\nReference to the register of intra-Community operators set up in accordance with Regulation (EC) No 638/2004, and Reference to customs files or to the register of extra-Community operators\n1.7b.\nOptional\nReference to balance sheet data (for units required to publish accounts), and Reference to the balance of payments register or foreign direct investment register, and Reference to the farm register\nAdditional characteristics for legal units which are part of enterprises belonging to an enterprise group:\nLINK WITH ENTERPRISE GROUP\n1.8.\nIdentity number of the all-resident/truncated enterprise group (4.1), to which the unit belongs\n1.9.\nDate of association to the all-resident/truncated group\n1.10.\nDate of separation from the all-resident/truncated group\nCONTROL OF UNITS\nThe resident control links can be recorded either top-down (1.11a) or bottom-up (1.11b). Only the first level of control, direct or indirect, is recorded for each unit (the whole chain of control can be obtained by combining these).\n1.11a.\nIdentity number(s) of resident legal unit(s), which are controlled by the legal unit\n1.11b.\nIdentity number of the resident legal unit, which controls the legal unit\n1.12a.\nCountry(ies) of registration, and identity number(s) or name(s) and address(es) of the non-resident legal unit(s), which are controlled by the legal unit\n1.12b.\nConditional\nVAT number(s) of non-resident legal unit(s), which are controlled by the legal unit\n1.13a.\nCountry of registration, and identity number or name and address of the non-resident legal unit, which controls the legal unit\n1.13b.\nConditional\nVAT number of the non-resident legal unit, which controls the legal unit\nOWNERSHIP OF UNITS\nConditional\nThe resident ownership can be recorded either top-down (1.14a) or bottom-up (1.14b).\nThe recording of the information and the threshold used for the shareholding are subject to the availability of this information in the administrative sources. The recommended threshold is 10 % or more of direct ownership.\n1.14a.\nConditional\n(a) Identity number(s), and\n(b) shares (%)\nof resident legal unit(s) owned by the legal unit\n1.14b.\nConditional\n(a) Identity number(s), and\n(b) shares (%)\nof resident legal unit(s), which own(s) the legal unit\n1.15.\nConditional\n(a) Country(ies) of registration, and\n(b) identity number(s) or, name(s), address(es), and VAT number(s), and\n(c) shares (%)\nof non-resident legal unit(s) owned by the legal unit\n1.16.\nConditional\n(a) Country(ies) of registration, and\n(b) identity number(s) or, name(s), address(es), and VAT number(s), and\n(c) shares (%)\nof non-resident legal unit(s), which own(s) the legal unit\n2.\nLOCAL UNIT\nIDENTIFICATION CHARACTERISTICS\n2.1.\nIdentity number\n2.2a.\nName\n2.2b.\nAddress (including postcode) at the most detailed level\n2.2c.\nOptional\nTelephone and fax numbers, e-mail address, and information to permit electronic collection of data\n2.3.\nIdentity number of the enterprise (3.1), to which the local unit belongs\nDEMOGRAPHIC CHARACTERISTICS\n2.4.\nDate of commencement of activities\n2.5.\nDate of final cessation of activities\nECONOMIC/ STRATIFICATION CHARACTERISTICS\n2.6.\nPrincipal activity code at NACE 4-digit level\n2.7.\nConditional\nSecondary activities, if any, at NACE 4-digit level; this point concerns only local units which are the subject of surveys\n2.8.\nOptional\nActivity carried out in the local unit constituting an ancillary activity of the enterprise to which it belongs (Yes/No)\n2.9.\nNumber of persons employed\n2.10a.\nNumber of employees\n2.10b.\nOptional\nNumber of employees in full-time equivalents\n2.11.\nGeographical location code\nLINKS WITH OTHER REGISTERS\n2.12.\nConditional\nReference to associated registers, in which the local unit appears and which contain information which can be used for statistical purposes (if such associated registers exist)\n3.\nENTERPRISE\nIDENTIFICATION CHARACTERISTICS\n3.1.\nIdentity number\n3.2a.\nName\n3.2b.\nOptional\nPostal, e-mail and website addresses\n3.3.\nIdentity number(s) of the legal unit(s) of which the enterprise consist(s)\nDEMOGRAPHIC CHARACTERISTICS\n3.4.\nDate of commencement of activities\n3.5.\nDate of final cessation of activities\nECONOMIC/ STRATIFICATION CHARACTERISTICS\n3.6.\nPrincipal activity code at NACE 4-digit level\n3.7.\nConditional\nSecondary activities, if any, at NACE 4-digit level; this point concerns only enterprises which are the subject of surveys\n3.8.\nNumber of persons employed\n3.9a.\nNumber of employees\n3.9b.\nOptional\nNumber of employees in full-time equivalents\n3.10a.\nTurnover save as provided in 3.10b\n3.10b.\nOptional\nTurnover for agriculture, hunting and forestry, fishing, and public administration and defence, compulsory social security, private households with employed persons and extra-territorial organisations\n3.11.\nInstitutional sector and sub-sector according to European System of Accounts\nAdditional characteristics for enterprises belonging to an enterprise group:\nLINK WITH ENTERPRISE GROUP\n3.12.\nIdentity number of the all-resident/truncated enterprise group (4.1), to which the enterprise belongs\n4.\nENTERPRISE GROUP\nIDENTIFICATION CHARACTERISTICS\n4.1.\nIdentity number of the all-resident/truncated group\n4.2a.\nName of the all-resident/truncated group\n4.2b.\nOptional\nPostal, e-mail and website addresses of the resident/truncated head office\n4.3.\nPart conditional\nIdentity number of the all-resident/truncated group head (equals the identity number of the legal unit, which is the resident group head).\nConditional if the controlling unit is a natural person, who is not an economic operator, recording is subject to the availability of this information in the administrative sources\n4.4.\nType of enterprise group:\n1.. all-resident group;\n2.. domestically controlled truncated group;\n3.. foreign controlled truncated group\nDEMOGRAPHIC CHARACTERISTICS\n4.5.\nDate of commencement of the all-resident/truncated enterprise group\n4.6.\nDate of cessation of the all-resident/truncated enterprise group\nECONOMIC/STRATIFICATION CHARACTERISTICS\n4.7.\nPrincipal activity code of the all-resident/truncated group at NACE 2-digit level\n4.8.\nOptional\nSecondary activities of the all-resident/truncated group at NACE 2-digit level\n4.9.\nNumber of persons employed in the all-resident/truncated group\n4.10.\nOptional\nConsolidated turnover\nAdditional characteristics for multinational enterprise groups (types 2 and 3 in 4.4):\nThe recording of variables 4.11 and 4.12a is optional until the transmission of information on multinational groups, as provided for in Article 11, has been established.\nIDENTIFICATION CHARACTERISTICS\n4.11.\nIdentity number of the global group\n4.12a.\nName of the global group\n4.12b.\nOptional\nCountry of registration, postal, e-mail and website addresses of the global head office\n4.13a.\nIdentity number of the global group head, if the group head is resident (equals the identity number of the legal unit, which is the group head). If the global group head is non-resident, its country of registration.\n4.13b.\nOptional\nGlobal group head identity number or name and address, if non-resident\nECONOMIC/STRATIFICATION CHARACTERISTICS\n4.14.\nOptional\nNumber of persons employed globally\n4.15.\nOptional\nConsolidated global turnover\n4.16.\nOptional\nCountry of global decision centre\n4.17.\nOptional\nCountries where enterprises or local units are located",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States (OJ L 102, 7.4.2004, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/177/annex",
    "retrieved_at": "2026-11-01T14:52:24.744589+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}