Overview

The European system of national and regional accounts (ESA 2010) is the latest internationally compatible EU accounting framework for a systematic and detailed description of an economy. Its structure is consistent with the international guidelines on national accounting as outlined in the system of national accounts (2008 SNA). Eurostat issues manuals, handbooks, and other methodological guidance to support a harmonised implementation. 

This section provides access to all relevant documents, including the legal basis, methodological guidelines, implementation, data quality, and revisions. 

Developments

Data transmitted to Eurostat from EU countries has followed ESA 2010 rules since its implementation in September 2014. 

ESA 2010 differs in scope as well as in concepts from its predecessor, ESA 95. The main changes are explained in a publication on the implementation of ESA 2010. 

Following a mid-term review, an amended ESA 2010 regulation entered into force in April 2023, introducing some changes in transmission requirements from 1 September 2024 onwards.

Preparation to update the ESA following the envisaged update of the SNA in 2025 has started with the aim to introduce new requirements in Europe in 2029.