Legislation
Key legal documents
- EU regulation 549/2013 on the European system of regional and national accounts (ESA 2010)
- EU decision 2014/403 on granting derogations to Member States
- EU regulation 724/2014 on the interchange standard for the transmission of data
- EU regulation 2015/1342 amending the methodology for the classification of products by activity
- EU regulation 2015/1365 on the transmission format for research and development expenditure data
- EU regulation 2016/2304 on the modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted regarding EU regulation 549/2013
- EU decision 2018/1891 on granting derogations to Member States
- EU regulation 2023/734 amending the European system of regional and national accounts (ESA 2010)
- EU decision 2024/1251 on granting derogations to Member States
Further information
- The European System of Accounts - ESA 2010 - interactive version
- European system of accounts - ESA 2010 - edited version
- ESA 2010 transmission programme - edited version
For further information, please consult our thematic section on ESA 2010.
Previous legislation
- EU regulation 2223/96 on ESA 95 regulation
- EU regulation 448/98 on FISIM
- EU decision 98/715 on price and volume measures (1)
- EU regulation 264/2000 on short-term public finance statistics
- EU regulation 1500/2000 on general government expenditure and revenue
- EU regulation 2516/2000 on taxes and social contributions
- EU regulation 995/2001 on taxes and social contributions (implementing act)
- EU regulation 2558/2001 on swaps arrangements and forward rate agreements
- EU regulation 113/2002 on classification of expenditure
- EU regulation 359/2002 on use of ESA 95 for VAT own resources
- EU regulation 1889/2002 on FISIM (implementing act)
- EU decision No 2002/990 on price and volume measures (2)
- EU regulation No 1267/2003 on transmission of data
- EU regulation 501/2004 on quarterly financial accounts for general government
- EU regulation 1161/2005 on quarterly non-financial sector accounts
- EU decision No 2006/209 on derogations for Member States
- EU regulation 1392/2007 on transmission programme of national accounts data
- EU regulation 400/2009 on implementing powers of the Commission
- EU regulation 715/2010 on NACE Rev. 2