1.1. Contact organisation
Instituto Nacional de Estatística - Statistics Portugal
1.2. Contact organisation unit
National Accounts Department
General Government Accounts Unit
1.3. Contact name
Restricted from publication1.4. Contact person function
Restricted from publication1.5. Contact mail address
Av. A. José de Almeida – 1000-043 Lisboa
Portugal
1.6. Contact email address
Restricted from publication1.7. Contact phone number
Restricted from publication1.8. Contact fax number
Restricted from publication2.1. Metadata last certified
10 July 20232.2. Metadata last posted
15 July 20242.3. Metadata last update
15 July 20243.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
The reference area is the country of Portugal, which includes the mainland and all autonomous regions.
3.8. Coverage - Time
The coverage time for full data ranges from 2006 to 2022 (being 2022 data provisional).
It's also available totals by type of environmental tax from 1995 to 2005.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Data is not confidential.
7.2. Confidentiality - data treatment
Not applicable.
8.1. Release calendar
Data is transmitted to Eurostat on 30 april of year n+2.
For national purposes, data is published on 30 september of year n+1.
8.2. Release calendar access
Data is available, at the same time, to Eurostat and to all users.
8.3. Release policy - user access
Data is published on several tables in Statistics Portugal web portal and in a press release both in Portuguese and English languages. There is also a chapter in the publication “Environmental Statistics”, where some analysis of the data is made.
See concept 8.1
10.1. Dissemination format - News release
A press release is published both in Portuguese and English languages, one week after 30 September n+1.
10.2. Dissemination format - Publications
Data is disseminated in one chapter of the publication “Environmental Statistics”, issued by Statistics Portugal in late December and in the annual publication “State of Environment in Portugal”, by the Portuguese Environmental Agency.
10.3. Dissemination format - online database
Data is published on several tables in Statistics Portugal web portal (Environmental accounts area in National Accounts data).
10.3.1. Data tables - consultations
Not available.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not available.
10.6. Documentation on methodology
A brief summary of the methodology is included in the news release.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
None available.
11.1. Quality assurance
Currently, environmentally related taxes’ data is compiled in the same unit (General Government Accounts Unit) as ESA data on taxes, so alignment with ESA concepts is assured.
During the compilation of the National Tax List, all issues regarding environmentally related taxes are taken into account (as stated above, National Tax List and Environmentally related taxes are compiled in the same unit), so completeness and novelties are fully captured in the data.
11.2. Quality management - assessment
None available.
12.1. Relevance - User Needs
Environmentally related taxes data is used in the annual publication “State of Environment in Portugal” by the Portuguese Environmental Agency.
Data was also used by Ministry of Finance, in 2014, to implement some measures for green tax reform.
12.2. Relevance - User Satisfaction
Not assessed.
12.3. Completeness
During the compilation of the National Tax List, all issues regarding environmentally related taxes are taken into account (as stated above, National Tax List and Environmentally related taxes are compiled in the same unit), so completeness and novelties are fully captured in the data.
12.3.1. Data completeness - rate
All mandatory data is being submitted to Eurostat, i.e., there are no cells which were not filled but should have been (“not available”).
13.1. Accuracy - overall
Currently, there are no accuracy problems with the data.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Compilation files contain redundancies checks which significantly reduces errors.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Compilation files contain redundancies checks which significantly reduces processing errors.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
The Regulation requires environmentally related taxes to be provided until 30 April which was accomplished.
The years covered were from 2006 to 2021. As requested, estimations were made for the year 2022 (using coefficients of the year 2021).
For years before 2008, in NACE Rev. 2, data exists for 2006 and 2007. These two years were compiled with the same methodology as for the series 2008-2021.
For years covering the period 1995-2005, only totals were transmitted.
14.1.1. Time lag - first result
Data (provisional) for the most recent year is disseminated at 30 September of year n+1 (30 April of year n+2 for Eurostat).
14.1.2. Time lag - final result
Data (final) for the most recent year is disseminated at 30 September of year n+2 (30 April of year n+3 for Eurostat).
14.2. Punctuality
See concept 14.1.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Not aplicable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Data is comparable over the whole series. There are no break in series.
15.2.1. Length of comparable time series
The whole time series (2006-2022) is comparable.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
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15.3. Coherence - cross domain
See concept 15.3.2.
15.3.1. Coherence - sub annual and annual statistics
Not aplicable.
15.3.2. Coherence - National Accounts
Currently, environmentally related taxes’ data is compiled in the same unit (General Government Accounts Unit) as ESA data on taxes, so alignment with ESA concepts is assured.
There are no discrepancies with National Accounts data.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
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15.4. Coherence - internal
Internal coherence is assured.
In a regular year (with no benchmark change in data), compilation, analysis and dissemination, takes 20 working days.
Several tasks are also shared with the compilation of ESA table 9 and the NTL (National Tax List).
17.1. Data revision - policy
The revision policy of environmentally related taxes is the same for National Accounts.
Final data is only changed during benchmark revisions (5 to 5 years). At this time, new environmentally related taxes (from already existing taxes, i.e., reclassified during benchmark revisions as being environmentally related) can be included.
The most recent year, published at 30 September of year n+1 is revised and becomes final at 30 September of year n+2.
17.2. Data revision - practice
In 2019, there was a benchmark revision of National Accounts. This moment was used to introduce some revisions to tax data:
1) New taxes were implemented:
- (P) Fee on non-reusable beverage packaging;
- (E) Fee of the management system of intensive energy consumptions.
2) Data sources were improved for:
- (RS) Hunting and fishery licenses;
- (E) Carbon trading rights;
- (P) Fee for the use of water resources.
3) A new allocation by payer was made to:
- (T) Unified circulation tax;
- (P) Fee for the use of water resources;
- (P) Tax on noise.
17.2.1. Data revision - average size
See concept 17.1.
17.2.2. Status of data
See concept 17.1.
18.1. Source data
See concept 18.1.1.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
| Energy taxes |
Tax on oil and energy products (D214AH) |
Data from the Supply-Use Table (SUT) of national accounts on consumption of energy products by industries and households. |
| Fee on electric installations (D214HA) |
Invoice data from the main electric company is used, because this fee is collected in electricity invoices. |
|
| Fee on low energetic efficient light bulbs (D214LE) |
Data from the Supply-Use Table (SUT) of national accounts on consumption of light bulbs. | |
| Fee of the management system of intensive energy consumptions (D29BE) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Carbon trading rights (D29FC) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Fee for the obligatory establishment and maintenance of reserves of petroleum products (D29HT) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Regulation and supervision fee of the national petroleum system (D29HV) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Transport taxes
|
Tax on motor vehicle sales (D214DA) |
Data on gross fixed capital formation by industry is used. The data from households is directly obtained from SUT. |
| Unified circulation tax (D29BD) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Unified circulation tax (D59DD) |
All D.59 taxes are paid only by households. |
|
| Pollution taxes |
Fee on imported non-reusable beverage packaging (D2122CG and D214AG) |
Due to the nature of this tax it was decided to assign all values to households. |
| Excise duties on lightweight plastic bags (D214AE) |
Due to the nature of this tax it was decided to assign all values to households. |
|
| Excise duties on single-use packages (D214AI) |
Due to the nature of this tax it was decided to assign all values to households. |
|
| Fee for the use of water resources (D29FA) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Tax on noise (D29FB) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Carbon tax on air and sea travel (D59BB) |
All D.59 taxes are paid only by households. |
|
| Fee for the use of water resources (D59FD) |
All D.59 taxes are paid only by households. |
|
| Tax on noise (D59FE) |
All D.59 taxes are paid only by households. |
|
| Resource taxes |
Fishery license fee (D29EC) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
| Regulatory fee on water and waste services (D29HH) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Regulatory fee on quality of water for human consumption (D29HI) |
D.29 taxes are only paid by industries. The work done for national accounts to impute taxes to industries is fully used. Generally, there is tax data to achieve this. |
|
| Hunting and fishery licenses (D59DB) |
All D.59 taxes are paid only by households. |
18.2. Frequency of data collection
Data is collected annually.
18.3. Data collection
Tax data is obtained from National Accounts.
18.4. Data validation
Not aplicable since data comes from National Accounts.
18.5. Data compilation
See sub-concepts.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
See concept 18.1.
18.5.3. Compilation of estimations
The estimation of the most recent year (2022) is achieved by using coefficients from the last (final data) year.
18.5.4. Compilation of revenue payable by non-residents
Taxes paid by non-residents are only calculated for energy taxes. Since SUT data for petrol purchases by non-residents is underestimated, a new methodology was implemented, based in coefficients from the energy accounts.
Three coefficients were used: one for freight transport services by road – NACE H (diesel oil) and two others for households (motor gasoline and diesel oil).
The coefficient for freight transport services by road is about 2% (i.e., 2% of tax on oil and energetic products for diesel oil is paid by freight transport services by road provided by non-residents).
The coefficients for households are, for motor gasoline, from 2.7% to 7.7% and, for diesel oil, from 3.6% to 4.6% for the period of 2006-2019.
18.5.5. Compilation of revenue broken down by payer for years before 2008
For years before 2008, in NACE Rev. 2, data exists only for 2006 and 2007. These two years were compiled with the same methodology as for the series 2008-2021.
18.6. Adjustment
Data from the Supply-Use Table (SUT) is adjusted to accommodate tax exemptions:
- tax on oil and energy products - industries concerned: Agriculture and Forestry (partial exemption); Fishing; Manufacture of coke and refined petroleum products; Electricity, gas, steam and air conditioning supply; Land transport and transport via pipelines and Water transport;
- tax on motor vehicle sales - exemption in industry 842 (regarding fire vehicles, ambulances, military and police vehicles).
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
The reference area is the country of Portugal, which includes the mainland and all autonomous regions.
The data refer to the calendar years.
Currently, there are no accuracy problems with the data.
Million National Currency (MNAC)
See sub-concepts.
See concept 18.1.1.
See concept 8.1
The Regulation requires environmentally related taxes to be provided until 30 April which was accomplished.
The years covered were from 2006 to 2021. As requested, estimations were made for the year 2022 (using coefficients of the year 2021).
For years before 2008, in NACE Rev. 2, data exists for 2006 and 2007. These two years were compiled with the same methodology as for the series 2008-2021.
For years covering the period 1995-2005, only totals were transmitted.
Not aplicable.
Data is comparable over the whole series. There are no break in series.