Methods and standards / Concept Glossary / Purchases of goods and services purchased for resale in the same condition as received

Concept selected: Purchases of goods and services purchased for resale in the same condition as received

Definition

Purchases for resale are purchases of goods for resale to third parties without further processing. It also includes purchases of services by "invoicing" service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents. The value of goods and services which are sold to third parties on a commission basis are excluded since these goods are neither bought nor sold by the agent receiving the commission.

Source

Commission Regulation (EC) No 250/2009 of 11 March 2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the definitions of characteristics, the technical format for the transmission of data, the double reporting requirements for NACE Rev.1.1 and NACE Rev.2 and derogations to be granted for structural business statistics More information

Topic

Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

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