REPUBLIKA HRVATSKA - DRŽAVNI ZAVOD ZA STATISTIKU / REPUBLIC OF CROATIA - CENTRAL BUREAU OF STATISTICS
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REGISTAR POSLOVNIH SUBJEKATA
REGISTER OF BUSINESS ENTITIES
4. REGISTAR POSLOVNIH SUBJEKATA
REGISTER OF BUSINESS ENTITIES
METODOLOŠKA OBJAŠNJENJA
NOTES ON METHODOLOGY
Izvori i metode prikupljanja podataka
Sources and methods of data collection
Na temelju Zakona o Nacionalnoj klasifikaciji djelatnosti (NN, br. 98/94.),
Odluke o Nacionalnoj klasifikaciji djelatnosti (NN, br. 3/97. i 7/97.) i
Pravilnika o razvrstavanju poslovnih subjekata prema Nacionalnoj
klasifikaciji djelatnosti (NN, br. 22/95.), Državni zavod za statistiku vodi
Registar poslovnih subjekata. Registar poslovnih subjekata obuhvaća
pravne osobe, tijela državne vlasti, tijela jedinica lokalne i područne
(regionalne) samouprave i dijelove ovih subjekata, što znači da se u
Registar za sada ne upisuju fizičke osobe koje obavljaju djelatnost u
skladu s propisima.
Based on the Act on the National Classification of Economic Activities (NN, No.
98/94), the Decision on the National Classification of Economic Activities (NN.
3/97 and 7/97) and the Regulations on the Classification of Business Entities
according to the National Classification of Economic Activities (NN, No. 22/95), the
Central Bureau of Statistics keeps the Register of Business Entities, which
includes legal entities, state government bodies, bodies of local and regional selfgovernment units and parts of these entities, which means that, for now, natural
entities engaged in activities as prescribed by the Law are not entered into the
Register.
Upisom u Registar svakom se subjektu dodjeljuje sedmeroznamenkasti
matični broj, a dijelu subjekta određuje se redni broj uz matični broj.
Svakom subjektu i njegovu dijelu upisanom u Registar dodjeljuje se i šifra
djelatnosti prema Nacionalnoj klasifikaciji djelatnosti (NKD-u).
Nacionalna klasifikacija djelatnosti (NKD) utemeljena je na Europskoj
klasifikaciji djelatnosti − NACE, Rev. 1. − koja je obvezatna za države
članice Europske unije.
Subjekti upisani u Registar razvrstavaju se prema djelatnosti koju
pretežito obavljaju na način da se prema Nacionalnoj klasifikaciji
djelatnosti (NKD-u) utvrđuje podrazred glavne djelatnosti. Kada je za
subjekt rješenjem o upisu u registar kod nadležnog tijela ili propisom
utvrđeno obavljanje nekoliko djelatnosti, prvo razvrstavanje prema NKD-u
provodi se po prijedlogu subjekta upisa. Svako sljedeće razvrstavanje
subjekta kojim se mijenja glavna djelatnost provodi se:
1) na zahtjev subjekta i
2) po službenoj dužnosti na temelju promjene rješenja o upisu u registar
kod nadležnog tijela ili promjene propisa, odnosno na temelju podataka iz
statističkih istraživanja.
Djelatnost dijelova subjekta utvrđuje se prema rješenju o upisu u registar
kod nadležnog tijela ili prema propisu o osnivanju ili temeljnoj namjeni
osnivanja, neovisno o djelatnosti subjekta u čijem su sastavu.
Upis prijava, promjena i odjava subjekata prati se dnevnom ažurnošću
Registra. Izvori za Registar su:
1) registri što ih vode:
− trgovački sudovi
− ministarstva (npr. Ministarstvo pravosuđa, Ministarstvo rada i socijalne
skrbi)
− uredi državne uprave u županijama
− druga registarska tijela
2) zakoni, odluke i drugi akti objavljeni u Narodnim novinama.
Obuhvat i usporedivost
Nacionalna klasifikacija djelatnosti do razine razreda (četvrti stupanj
agregiranja) osigurava usporedivost i razmjenu podataka za iste takve
subjekte u zemljama članicama Europske unije i ostalim zemljama koje
primjenjuju NACE, Rev. 1., a do razine skupine djelatnosti (treći stupanj
agregiranja) NKD osigurava kompatibilnost s Međunarodnom standardnom
klasifikacijom djelatnosti Ujedinjenih naroda − ISIC, Rev. 3. − International
Standard Industrial Classification of All Economic Activities.
Podaci iz Registra poslovnih subjekata objavljivani u Statističkim
ljetopisima do 1998. odnosili su se samo na registrirane subjekte. Od 1999.
te smo podatke po obuhvatu i sadržaju dopunili usporedbom Registra
poslovnih subjekata s registrima i administrativnim evidencijama drugih
državnih institucija kao što su Registar poreznih obveznika, Registar
aktivnih osiguranika mirovinskog osiguranja i Registar računa pravnih
osoba za potrebe platnog prometa. Na taj način omogućeno je iskazivanje
podataka o fizičkim osobama koje obavljaju djelatnost u skladu s
propisima, a za pravne osobe omogućeno je utvrđivanje temeljnih
karakteristika njihove aktivnosti.
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By entering the Register, each business entity is assigned a seven-digit registration
number, while its parts, beside that number, are assigned also an additional ordinal
number. All business entities and their parts are also assigned code numbers of
activities according to the National Classification of Economic Activities (NCEA).
The National Classification of Economic Activities is based on the European
Classification of Economic Activities NACE Rev. 1., which is obligatory for all EU
Member States.
Business entities are classified according to their prevailing activity in such a way that
the subclass of the main activity is established according to the National Classification
of Economic Activities. When a business entity is, by a decision on registration with
the competent authority or by law, appointed to perform more activities, the first
classification by the National Classification of Economic Activities is made upon the
proposal of the business entity. Every subsequent classification of the business entity,
resulting in the change of the main activity, is made in the following cases:
1) upon the request of the business entity and
2) upon official duty, based on the change of the decision on registration with the
competent authority or change in the law, or based on statistical survey results,
respectively.
The activity of parts of a business entity is established by a decision on registration
with the competent authority or by the law on establishment, or on basic purpose of
establishment, irrespective of the activity of the business entity they make part of.
Registration change and withdrawal of business entities and their constituent parts
are being daily updated in the Register. The sources for the Register of Business
Entities are as follows:
1) Registers kept by:
− trade courts
− ministries (e.g. the Ministry of Justice, Ministry of Labour and Social Welfare)
− offices of state administration in counties
− other registration bodies.
2) Laws, decisions and other legal documents published in the Narodne novine.
Coverage and comparability
The National Classification of Economic Activities up to the class level (fourth
level of aggregation) ensures comparability and exchange of data for the same
business entities in the Member States of the European Union and other
countries that implement NACE, Rev.1, and up to the group level (the third level
of aggregation), the National Classification of Economic Activities ensures
compatibility with the International Standard Industrial Classification of All
Economic Activities, ISIC, Rev.3.
Data on business entities from the Register of Business Entities, published in
statistical yearbooks up to the year 1998, referred only to registered business
entities. Since 1999, the coverage and contents of these data have been
supplemented by comparing the Register of Business Entities to registers
and administrative records of other state institutions such as the register of
tax payers, register of active pension insurance beneficiaries and the register
of accounts of business entities for purposes of payment transactions. It
allowed for the presentation of data on natural entities engaged in activities
as prescribed by the Law as well as defining of main characteristics of the
activities of legal entities.
Statistički ljetopis 2004. Statistical Yearbook
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REGISTAR POSLOVNIH SUBJEKATA
REGISTER OF BUSINESS ENTITIES
Definicije
Glavna djelatnost je djelatnost koja se za subjekte koji ostvaruju dobit
proizvodnjom, prometom robe ili pružanjem usluga na tržištu utvrđuje
prema najvećem udjelu u ukupnoj dodanoj vrijednosti, a za subjekte koji ne
ostvaruju dobit proizvodnjom, prometom robe ili pružanjem usluga na
tržištu prema najvećem udjelu broja zaposlenih po platnoj listi i isplaćenim
bruto plaćama.
Matični broj subjekta je stalna oznaka svakoga subjekta. Matični se broj
rabi u svim statističkim istraživanjima i kod razmjene podataka sa
sudovima, tijelima državne vlasti, tijelima jedinica lokalne i područne
(regionalne) samouprave i pravnim osobama koje imaju javne ovlasti, a
određuje se postupkom dodjele kontrolnog broja po modulu 11.
Poslovni subjekti su pravne osobe i fizičke osobe koje obavljaju djelatnost
u skladu s propisima te tijela državne vlasti i tijela jedinica lokalne i
područne (regionalne) samouprave.
Registrirane pravne osobe su jedinice upisane u Registar poslovnih
subjekata Državnog zavoda za statistiku, a odnose se na trgovačka
društva, poduzeća, ustanove, zadruge, udruge, političke stranke i ostale
neusklađene jedinice koje su imale pravni subjektivitet prema prije
vrijedećim zakonima, zatim tijela državne vlasti i tijela jedinica lokalne i
područne (regionalne) samouprave.
Aktivne pravne osobe su jedinice upisane u Registar poslovnih
subjekata navedene u prethodnoj definiciji za koje je status aktivnosti
utvrđen prema podacima registra poreznih obveznika (godišnja prijava
poreza na dobit) i podacima registra platnog prometa (godišnji financijski
statistički izvještaj).
Fizičke osobe su jedinice koje obavljaju djelatnost u skladu s propisima, a
odnose se na obrt i slobodna zanimanja. Podaci o tim jedinicama dani su
prema evidencijama aktivnih osiguranika mirovinskog osiguranja.
Pravno ustrojbeni oblik označava vrstu subjekta upisa, a određen je
rješenjem nadležnoga registarskog tijela ili propisom o osnivanju.
Statistički ljetopis 2004. Statistical Yearbook
Definitions
Main activity is an activity established according to the largest share in the total
value added in the case of business entities which make profit through
production, trade or offering of services on the market, or by the largest share in
the number of employees according to the payroll and gross paid-off salaries in
case of business entities which do not make profit through production, trade and
offering of services on the market.
Registration number is a permanent identification characteristic for each particular
business entity that is used in all statistical surveys and is compulsory to be used in
the data exchange with courts, state government bodies, local and regional selfgovernment units, as well as with legal entities with public authorities. It is
determined by the allocation of the control number according to module 11.
Business entities are legal entities and natural persons established on the basis of
the Law according to which they perform allowed activities, as well as state
government bodies, and bodies of local and regional self-government units.
Registered legal entities are units registered in the Register of Business entities of
the Central Bureau of Statistics, which refers to trade companies, enterprises,
institutions, co-operatives, associations, political parties and state government
bodies as well as bodies of local and regional self-government units. Entities that
gained the status of a legal entity according to the former law that was not
harmonised yet with the present law are also included.
Active legal entities are units registered in the Register of Business Entities,
mentioned in the previous definition. Their activity status has been established
according to the data from registers of tax-payers (annual registration of taxes on
profit) as well as data from registers of payment transactions (annual financial
statistical report).
Natural entities are units that perform activities in line with the law and refer to
the crafts and free-lances. Data on these units are given according to lists of
active beneficiaries of pension insurance.
Legal constitutional formation represents a type of registered entity and is
determined by the decision of the competent registration authority or law on
establishment.
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