Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Špálova 2684/1, 400 01 Ústí nad Labem, Czech Republic
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
23 January 2026
2.2. Metadata last posted
23 January 2026
2.3. Metadata last update
23 January 2026
3.1. Data description
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
3.2. Classification system
The scope of environmental protection is defined according to the classification of environmental purposes (CEP). The mandatory reporting is defined by Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011.
For EPEA data reporting in CEP, Eurostat has introduced an ad hoc breakdown of Cross-cutting and other environmental purposes (CEP 08), i.e. the share “of which for environmental protection” (CEP 08 EP) for voluntary reporting to ensure the reconciliation with previous classification (CEPA) and allow the calculation of total environmental protection aggregates including administration, management as well as education, training and information (cross-cutting activities) related to environmental protection.
3.3. Coverage - sector
Data should be reported by institutional sector: general government, corporations, households and the rest of the world. NPISH (non-profit institutions serving households) are not separately identified and are included under general government. The corporations sector is divided between: "corporations as specialist and secondary producers of market EP services" and "corporations other, including corporations as producers of ancillary EP output"; productive activities of households are included under corporations as market producers.
3.4. Statistical concepts and definitions
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
3.5. Statistical unit
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
3.6. Statistical population
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
3.7. Reference area
The reference area of the statistics is Czech Republic. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
The time serie from 2021 to 2023 is available for clasification CEP only. At national level no preliminary data are compiled. There are no estimates available for additional years besides those transmitted to Eurostat.
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
7.2. Confidentiality - data treatment
The EPEA questionnaire contains confidential data. The confidential data and secondary confidential data are marked with a flag according to the methodology in the questionnaire.
General rules for non confidential data: an aggregation of 3 or more entities, the share of the highest value does not exceed 85% of the total. No dataset-specific rules.
8.1. Release calendar
No specific release calendar exists, shorted data are released after Eurostat validation.
All mandatory data according to Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) are transmitted to Eurostat.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
When compiling the EPEA, we primarily draw on the already validated national accounts and SBS data, for which we assume sufficiently high accuracy. We do not assume general deficiencies.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not applicable
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
The first results of the EPEA are calculated at time T+24 months, they are equal to the final results with the exception of data adjustments dependent on the dissemination dates of the versions of national accounts data, which are needed for the compilation of the EPEA. Shortened version of the data is disseminated after Eurostat validation.
14.1.1. Time lag - first result
T+24 months
14.1.2. Time lag - final result
T+24 months
14.2. Punctuality
The data were delivered to Eurostat on 19 December 2025. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
In 2018, there was a break in the time series due to changes in methodology. From 2023, data is reported only according to the CEP classification.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
Not applicable
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
Data on EPEA are based on NA data, so we suppose full coherence.
15.4. Coherence - internal
We do not undertake balancing adjustments to ensure supply and use balance.
5 months
17.1. Data revision - policy
The data for the years 2021 and 2022 were revised due to the small changes in the calculation of some variables, mainly intermediate consumption od EPS. We regularly carry out revisions depending on revisions of national accounts input data (preliminary and semidefinitive version of NA data etc.).
17.2. Data revision - practice
Main reasons for revisions are revisions of input data (NA data) and new methods recommended by Eurostat methodology. For the period 2021-2022: slightly adjusted estimate of some variables, mainly intermediate consumption od EPS and production of EPS.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Source data - detailed - General government and NPISH
National accounts data - detailed COFOG tables, sectoral accounts by NACE, THFK by sector and NACE, non-produced non-financial assets by sector and NACE.
Data from administrative source ISSP information system state cash register.
The dedicated survey - survey ŽP 1- 01 on environmental expenditure (frequency 1 year, respondents are enterprises with 50 and more employes and NACE Rev.2 01-36, 49,51,52,58, CZ-NACE Rev.2 37, 38, 39 regardless the number of employees, municipalities with more than 500 inhabitants, budgetary organisations, organisational bodies and state funds).
Source data - detailed – Corporations (specialist and ancillary)
National accounts data - detailed COFOG tables, sectoral accounts by NACE, SUT, THFK by sector and NACE, non-produced non-financial assets by sector and NACE.
Data from administrative source ISSP information system state cash register.
The dedicated survey - survey ŽP 1- 01 on environmental expenditure - see above
Source data - detailed - Household
SUT
Data from administrative source ISSP information system state cash register.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
SUT, detailed data on exports and imports CPA 38. Using this data CPA 38.3 as well as goods of CPA 38.1 and 38.2 were excluded from EPEA import and export.
Data from administrative source ISSP information system state cash register.
Source data - detailed - national expenditure on environmental protection NEEP
We use the automatic calculation included in the EPEA questionnaire.
Source data - detailed – other information
(Please provide information + DELETE THE TEXT IN THIS BRACKET):
18.2. Frequency of data collection
Source data are collected annually.
18.3. Data collection
Sources for compilation of EPEA are primarily national accounts data (detailed COFOG tables, sectoral accounts by NACE, SUT, THFK by sector and NACE, non-produced non-financial assets by sector and NACE, detailed data on export and import of CPA 38), survey on environmental protection expenditure ŽP 1-01 (frequency 1 year, respondents are enterprises with 50 and more employes and NACE 01-36, 49,51,52,58) and data from administrative source ISSP information system state cash register.
EGSS account is used to compare the EPS production in this account and the EPS production in the supply tables.
Table S_13_S15
We base our compilation on COFOG function 05 data, no adjustment, complemented only with data for NPISH (detailed data for sector NPISH and NACE 37,38,39). Market output, output for own-final use and non-market output are explicitly listed in the source tables, no estimations are needed.
NPISH data are included in this table. In 2022, the share of NPISH was 0,01 % for total output and 0 % for GFCF. It is similar in other years.
Data by CEP from COFOG 5.3 were disaggregated by using survey on environmental protection expenditure ŽP 1-01, because respondents are also government institutions.
All types of transfers within GG and NPISH sectors and within two sectors of GG are consolidated. Only transfers in COFOG 05 function are covered.
Tables S11_S12, S11_S12 by NACE, S11_S12 NACE C
Our compilation is based on the data from the national accounts supply table and use tables complemented by results of survey ŽP 1-01.
Survey ŽP 1- 01 contains the indicator named revenues from the sale of environmental protection services. This is used as a proxy of output of environmental protection services for CEP domains which are not in SUT..
Survey ŽP 1- 01 contains the indicator named external expenditure for environmental protection. This is used as a proxy of intermediate consumption of environmental protection services.
Survey ŽP 1- 01 contains also the indicator named internal expenditure for environmental protection. It is the sum of personal costs, material and energy consumption, repairs and maintenance, other costs associated with environmental protection, research and development. This indicator is used as a proxy of ancillary production.
Table S14
Data sources used for measuring the households final consumption are national accounts use table, CPA 37,38,39.
Table S1_S2
VAT and other taxes less subsidies are estimated as VAT and other taxes less subsidies in NACE 37,38,39 in SUT, VAT on CPA 38 is in accordance with output, the same ratio as 38.1+38.2.
Detailed data from the NA department are used, these data containe separated goods and services for the import and export. Only EPS are in the questionnaire.
18.4. Data validation
When compiling the EPEA, we primarily draw on the already validated national accounts and data from the dedicated survey ŽP1-01, for which we assume sufficiently high accuracy. We compare EGSS production data (CEP 0301, 0401 and 0501) and SUT data (CPA 37,38,39). We do not have validation rules and plausibility checks except these in the EPEA questionnaire.
18.5. Data compilation
Survey ŽP 1- 01 on environmental expenditure (frequency 1 year, respondents are enterprises with 50 and more employes and NACE Rev.2 01-36, 49,51,52,58, CZ-NACE Rev.2 37, 38, 39 regardless the number of employees, municipalities with more than 500 inhabitants, budgetary organisations, organisational bodies and state funds). See the information at this website.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No further comments.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
23 January 2026
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
The reference area of the statistics is Czech Republic. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for EPEA data is the calendar year.
When compiling the EPEA, we primarily draw on the already validated national accounts and SBS data, for which we assume sufficiently high accuracy. We do not assume general deficiencies.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Survey ŽP 1- 01 on environmental expenditure (frequency 1 year, respondents are enterprises with 50 and more employes and NACE Rev.2 01-36, 49,51,52,58, CZ-NACE Rev.2 37, 38, 39 regardless the number of employees, municipalities with more than 500 inhabitants, budgetary organisations, organisational bodies and state funds). See the information at this website.
Source data - detailed - General government and NPISH
National accounts data - detailed COFOG tables, sectoral accounts by NACE, THFK by sector and NACE, non-produced non-financial assets by sector and NACE.
Data from administrative source ISSP information system state cash register.
The dedicated survey - survey ŽP 1- 01 on environmental expenditure (frequency 1 year, respondents are enterprises with 50 and more employes and NACE Rev.2 01-36, 49,51,52,58, CZ-NACE Rev.2 37, 38, 39 regardless the number of employees, municipalities with more than 500 inhabitants, budgetary organisations, organisational bodies and state funds).
Source data - detailed – Corporations (specialist and ancillary)
National accounts data - detailed COFOG tables, sectoral accounts by NACE, SUT, THFK by sector and NACE, non-produced non-financial assets by sector and NACE.
Data from administrative source ISSP information system state cash register.
The dedicated survey - survey ŽP 1- 01 on environmental expenditure - see above
Source data - detailed - Household
SUT
Data from administrative source ISSP information system state cash register.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
SUT, detailed data on exports and imports CPA 38. Using this data CPA 38.3 as well as goods of CPA 38.1 and 38.2 were excluded from EPEA import and export.
Data from administrative source ISSP information system state cash register.
Source data - detailed - national expenditure on environmental protection NEEP
We use the automatic calculation included in the EPEA questionnaire.
Source data - detailed – other information
(Please provide information + DELETE THE TEXT IN THIS BRACKET):
Data are disseminated yearly.
The first results of the EPEA are calculated at time T+24 months, they are equal to the final results with the exception of data adjustments dependent on the dissemination dates of the versions of national accounts data, which are needed for the compilation of the EPEA. Shortened version of the data is disseminated after Eurostat validation.
Not applicable
In 2018, there was a break in the time series due to changes in methodology. From 2023, data is reported only according to the CEP classification.
