[Press Release] 05.10.2026

Berlin, 05.10.2026 –   Eurostat published the Guide to Eurostat Culture Statistics – 2026 Edition in July 2026. The new methodological reference framework incorporates the economic activity classification NACE Rev. 2.1 and provides a more precise statistical classification of the musical instrument sector.

 

The manufacture of musical instruments (NACE 32.20) continues to be classified as “Fully cultural”. This includes, among others, string and bowed instruments, pianos, organs, accordions, wind and percussion instruments, as well as electronic musical instruments such as digital pianos and synthesizers.

 

Particularly relevant for the market is the new classification of retail activities. NACE 47.69 – Retail sale of cultural and recreational goods n.e.c. explicitly includes the retail sale of musical instruments, scores and related accessories and is likewise classified as “Fully cultural”. Under the previous system, specialist musical instrument retail was grouped, among other activities, together with furniture, lighting equipment and other household goods.

 

SOMM – Society Of Music Merchants e. V. has advocated for many years for a more precise statistical representation of the musical instrument sector within German and European economic activity classifications, with the aim of obtaining more reliable sector indicators. The association therefore considers the new system an important result of these long-standing efforts.

 

“If we want to demonstrate the economic significance of an industry, we first need reliable statistical indicators. The new classification substantially improves the basis for this. For SOMM and European Soundmakers, this is an important step towards a stronger European data foundation for our market,” says Daniel Knöll, Managing Director of SOMM.

 

For European Soundmakers – Musical Instrument Confederation (ESM), the classification also improves the basis for advocacy at European level. To date, comparable EU-wide data on companies, employment, turnover, value added, production and trade in the musical instrument sector remain limited.

 

Musical instruments are already classified by Eurostat as “Cultural Goods” in international trade statistics. In addition, ISCO 7312 – Musical instrument makers and tuners is recognised as a cultural occupation. Manufacturing, retail, goods and occupations are therefore all represented within the European statistical framework as part of the cultural sector.

 

VAT perspective

The Eurostat classification has no immediate tax consequences. Musical instruments are currently not included as a general product category in Annex III of the EU VAT Directive, which defines the goods and services to which reduced VAT rates may be applied.

 

However, the classification provides an additional factual basis for future policy discussions. One specific European timeline is relevant here: by 31 December 2028, the European Commission must submit a report to the Council on the scope of Annex III and, where appropriate, propose amendments; this review will subsequently take place every five years.

 

For SOMM and ESM, this results in two central tasks: to use the new statistical framework to improve European sector data and to develop robust economic and tax policy positions for the musical instrument sector on that basis.