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.
Environment, Agriculture and Fisheries Statistics Unit
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
National Statistics Office (NSO), Lascaris, Valletta, VLT2000, Malta
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 December 2025
2.2. Metadata last posted
23 December 2025
2.3. Metadata last update
23 December 2025
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, and 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 Malta. 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 data series covers the years 2012–2023.
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.
At the National level:
The NSO requests information for the compilation of official statistics according to the articles of the Malta Statistics Authority (MSA) Act – Cap. 422 (Legislation) and the Data Protection Act – Cap. 586 (Legislation) of the Laws of Malta implementing the General Data Protection Regulations (GDPR).
Article 40 of the MSA Act stipulates the restrictions on the use of information, while Article 41 stipulates the prohibition of disclosure of information. Furthermore, Section IX of the Act (Offences and Penalties) lays down the measures to be taken in case of unlawful exercise of any officer of statistics regarding confidentiality of data.
Since its inception, the NSO has always ensured that all data collected remains confidential and that it is used for statistical purposes only according to the articles and derogations stipulated in the laws quoted above. The Office is obliged to protect the identity of data providers and refrain from divulging any data to third parties that might lead to the identification of persons or entities.
Upon employment, all NSO employees are informed of the rules and duties pertaining to confidential information and its treatment. In line with stipulations of the MSA Act, before commencing work, every employee is required to take an oath of secrecy whose text is included in the same Act.
An internal policy on anonymisation and pseudo-anonymisation is in place to ensure that adequate methods are used for the protection of data that the office collects and shares with the public in its capacity as the National Statistics Office. The policy is meant to safeguard the confidentiality of both personal and business data entrusted to the NSO. The document provides guidance for all NSO employees who process data on a daily basis as to how anonymisation and pseudo-anonymisation methods should be applied. The policy applies to all confidential, restricted and internal information, regardless of form (paper or electronic documents, applications and databases) that is received, processed, stored and disseminated by the NSO.
7.2. Confidentiality - data treatment
Confidentiality issues arise at the NACE division level in Malta. We adopted the National Accounts confidentiality rule, which classifies as confidential all variables and all CEP codes under confidential NACE. Two rules are used to assess confidentiality: minimum frequency counts and dominance. If a cell satisfies at least one of these rules, then the cell is considered confidential.
Dominance is assessed through the ‘p% rule’, a cell is considered sensitive if the cell total minus the two largest contributors is less than the p% of the largest contributor. The p% rule can be formulated as follows: X-x1-x2
Where X refers to the cell total, while x1 and x2 represent the two largest contributors, respectively, as a general rule, p is considered to be equal to 10%.
8.1. Release calendar
NSO does not publish the environmental protection expenditure accounts (EPEA).
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Policies directly related to the user's access to statistical data include the 'Dissemination' Policy.
See concept 8.1
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Quality of data is assured by adherence to the Eurostat Handbook Environmental protection expenditure accounts, 2017 edition, Eurostat note 2023 EPEA data collection, National Expenditure on Environmental Protection: estimates by CEP and the ESA 2010. A quality assurance approach comprises of checks of the source data statistics (National Accounts and Public Finance Units’ data), ongoing checks of the results and methodology applied, and external checks and consultation (validation of the result by Eurostat).
11.2. Quality management - assessment
The input data is regularly checked, questioned and verified with the providers i.e. Public Finance and National Accounts Units. The procedures and processes are reviewed on annual basis for each questionnaire transmission.
12.1. Relevance - User Needs
Not available
12.2. Relevance - User Satisfaction
Not available
12.3. Completeness
The majority of the variables were compiled during the 2017-2024 data collection. Not all issues and concerns can be addressed with the currently available sources. The compilation of missing voluntary estimates and improvements of current estimates will depend on the availability of data sources.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The source data come from the NSO Public Finance and National Accounts Units. The quality of the estimate calculations is continuously monitored throughout the production process. This includes the implementation of various checks, such as comparisons with the source data and with other monetary environmental modules (primarily EGSS), as well as validation of the final estimates produced and reported in the questionnaire.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EPEA accounts are compiled using a range of primary statistical sources.
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
EPEA data is transmitted to Eurostat at t+24 months.
14.1.1. Time lag - first result
Not requested for this metadata collection.
14.1.2. Time lag - final result
Not requested for this metadata collection.
14.2. Punctuality
The data were delivered to Eurostat on 22nd 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
Environmental protection expenditure accounts are compiled in accordance with the harmonised methodology and guidelines issued by Eurostat, ensuring consistency across EU Member States.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
There is no break in the time series. All years were updated following the National Accounts benchmark revision carried out in August 2025.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
The EPEA module is consistent with national accounts, public finance statistics, the environmental goods and services sector (EGSS), and other internal statistics used as source data.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
EPEA estimates are based on national accounts results (SUT, Production and Generation of Income Accounts, and sector accounts) as well as Public Finance Unit statistics, specifically general government expenditure by COFOG.
15.4. Coherence - internal
The data reported in the EPEA questionnaire are internally coherent, with totals consistent with the sum of their components. National accounts definitions and measurement rules are followed, and the same source data, namely national accounts and public finance data, are applied throughout the EPEA estimation process. Different vintages of source data are used to compile the EPEA accounts for a given year. This results from the timing of various Eurostat transmissions across different units. National accounts data are based on the May News Release (reference: Q1 of the current year). COFOG statistics provided by the NSO Public Finance Unit correspond to the January Eurostat transmission; revised COFOG data are requested in the following compilation year to incorporate any updates. Information from the Institutional Sector as of September 2024 was also used.
0.5 Full time employee
17.1. Data revision - policy
A written revision policy related to EPEA is not in place.
17.2. Data revision - practice
Revisions in EPEA estimates follow revisions in the underlying source data, namely public finance and national accounts statistics. The Environmental Unit aligns its revisions with those of the National Accounts Unit, including updates resulting from the new SUT and SBS surveys. The timing of these revisions depends on the period between the availability of updated statistics and the relevant transmission deadlines. All series followed the National Accounts 2024 benchmark revision.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Main Data Sources
The main sources for EPEA estimates are:
National Accounts: Production and Generation of Income Accounts (annual), Institutional Sector Accounts (annual), Supply and Use Tables, and other GDP-related sources.
Public Finance Statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies.
Structural Business Statistics (SBS): Variables 303001–303005 & 303999, 21110, 21120, 21140. Data is available up to 2018.
Foreign Trade Statistics
Environmental Subsidies and Similar Transfers (ESST)
For General Government, estimates are primarily based on COFOG function 05, with additional review of codes 01, 04, 06, and 08. Detailed source data is examined item by item to verify environmental relevance.
For further details, see Paragraph 18.5.
18.2. Frequency of data collection
Data is collected annually from various NSO internal units.
18.3. Data collection
Not applicable.
18.4. Data validation
The EPEA estimate relies on data from three main sources: National Accounts, Public Finance Statistics, and Structural Business Statistics. The results from these units are systematically compared and examined. This process involves reviewing the major data producers, assessing the estimation methodology, analysing past trends, and evaluating various ratios and growth rates against the EPEA results. The most recent EPEA estimate was compiled with reference to the National Accounts News Release as of May 2025. During the EPEA compilation years, a set of validation rules was implemented in the working environment based on the findings from validation reports. These rules ensure consistency and adherence to CEP accounting standards, reported tables, and institutional sector classifications. Since EPEA is compiled in parallel with EGSS by the same statistician, the source data is further validated by comparing the environmental module results from both systems.
18.5. Data compilation
Estimates for General Government and NPISH
General Government (GG):
Data from COFOG function 05 is primarily used. Other COFOG codes, including 01, 04, 06, and 08, are also examined to identify environmental relevance.
Detailed source data is reviewed item by item to verify whether environmental use applies.
Market output is provided by COFOG compilers, while output for own final use is not currently estimated.
Non-market output is calculated as the sum of the costs of PGI variables by COFOG codes.
Estimates are based on National Accounts data using COPNI code division 08 Environmental Protection and the Annual Production and Generation of Income Account (PGI).
Market and non-market output for NPISH follow the PGI structure.
Intermediate Consumption of Environmental Protection (EP) Services:
Source data comes from National Accounts: Production and Generation of Income Accounts and Supply and Use Tables (SUTs).
The estimation method applies a set of ratios to the output of EP services, starting from the intermediate consumption to output ratio (P2/P1).
Since the main market output is primarily reported under CEP 0301 and CEP 0401, ratios from CPA products 37-39 in the Use tables are further applied.
EPEA Table S13-15 estimates rely on SUT ratios of the S13 sector.
Transfers:
Transfers are estimated in line with the ESST module, using the same National Accounts data sources.
For the General Government (GG), data is consolidated; no environmental protection-related transfers between GG and NPISH were identified.
It is assumed that no transfers occur within the NPISH sector.
Subsidies are sourced from COFOG detailed data and the National Accounts list of subsidies.
Corporations as Specialist and Secondary Producers of Market EP Services
In Malta, estimates rely primarily on Supply and Use Table (SUT) ratios. The National Accounts unit provides tables by NACE, further subdivided into sectors, ensuring ratios exclude general government market output.
The intermediate consumption of EP services is sourced from National Accounts: Production and Generation of Income Accounts and SUTs. Estimation applies ratios of intermediate consumption to output (P2/P1) to the output of EP services. Since main market output is mostly reported under CEP 0301 and 0401, additional ratios from CPA products 37-39 in the Use tables are applied.
Corporations – Other
For 2012-2018, ancillary output and GFCF estimates are based on SBS variables 03001–303005 & 303999, 21110, 21120, 21140. As the SBS survey no longer provides these variables. Malta does not estimate output for own final use by corporations or households. Additionally, the country is below the threshold to report a NACE breakdown for ancillary production variables. Further details are provided in Point 19, Comment 1.
Household Sector Data
Household sector estimates are based on the National Accounts Use Table for CEP 0301 and 0401. Other CEP classes are not estimated, as no specific data sources are available.
Source Data – Other Macro-Economic Data
Trade: Exports and imports are estimated using SUT ratios for CPA products 37-39, covering CEP 0301 and 0401. Other EP services are not separately estimated.
VAT: Estimates cover VAT only, based on SUT Tax Matrix ratios for CPA products 37-39 and validated against National Accounts Weighted Average Rate (WAR) data for the reported year. No balancing adjustments are applied at present.
National Expenditure on Environmental Protection (NEEP): Currently, the only estimate is the automatic proxy calculation.
Resource Management (RM) estimates are currently not compiled.
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.
The negative net operating surplus (B2N.2) for CEP 0301 Wastewater Management in S11_S12 for 2014–2023 originates from quarterly NACE 37 data reported by a public corporation engaged in wastewater activities.
Negative values were confirmed for other taxes less subsidies on production (D29–D39.2) in S11_S12, CEP 0301, for the years 2018–2023.
Exemption from reporting
In line with Commission Delegated Regulation (EU) 2025/1131 (amending Regulation (EU) No 691/2011), Annex IV on EPEA specifies that:
“Member States where the total turnover or number of persons employed in one or more NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns.”
Malta falls below the 1 % threshold compared to the EU. The table below compares Malta and EU turnover and employment data for 2022–2023.
Table
Net turnover %
Persons employed - %
MT/ EU
MT/ EU
NACE
2022
2023
2022
2023
B
0.01%
0.02%
0.05%
0.05%
C
0.04%
0.04%
0.08%
0.08%
C10-C12
0.04%
0.04%
0.09%
0.09%
C17
0.01%
0.01%
0.04%
0.04%
C19-20
0.00%
0.00%
0.02%
0.02%
C21-23
0.08%
0.04%
0.13%
0.13%
C24
0.01%
0.00%
0.02%
0.02%
C25-30
0.04%
0.01%
0.05%
0.05%
C13-16,18,31-33
0.10%
0.14%
0.17%
0.15%
D
0.02%
0.03%
0.13%
0.13%
E36
0.00%
0.00%
0.33%
0.35%
Total
0.03%
0.03%
0.08%
0.09%
TOTAL NACE
0.13%
0.14%
0.15%
0.16%
Total NACE less EPEA breakdown
0.25%
0.27%
0.19%
0.21%
In the S11_S12 by NACE and S11_S12 NACE C worksheets, only the following estimates are presented:
Gross Fixed Capital Formation and Acquisition Less Disposals (P.51g) of non-financial non-produced assets (EPS_P51G_NP), with further breakdown.
Total Intermediate Consumption (P.2) of EP services for the entire production, including both ancillary EP services and non-EP production (TOT_P2_EPS_EXT).
Other variables that fall below the reporting threshold are not estimated.
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, and transfers for environmental protection.
23 December 2025
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 Malta. 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.
The source data come from the NSO Public Finance and National Accounts Units. The quality of the estimate calculations is continuously monitored throughout the production process. This includes the implementation of various checks, such as comparisons with the source data and with other monetary environmental modules (primarily EGSS), as well as validation of the final estimates produced and reported in the questionnaire.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Estimates for General Government and NPISH
General Government (GG):
Data from COFOG function 05 is primarily used. Other COFOG codes, including 01, 04, 06, and 08, are also examined to identify environmental relevance.
Detailed source data is reviewed item by item to verify whether environmental use applies.
Market output is provided by COFOG compilers, while output for own final use is not currently estimated.
Non-market output is calculated as the sum of the costs of PGI variables by COFOG codes.
Estimates are based on National Accounts data using COPNI code division 08 Environmental Protection and the Annual Production and Generation of Income Account (PGI).
Market and non-market output for NPISH follow the PGI structure.
Intermediate Consumption of Environmental Protection (EP) Services:
Source data comes from National Accounts: Production and Generation of Income Accounts and Supply and Use Tables (SUTs).
The estimation method applies a set of ratios to the output of EP services, starting from the intermediate consumption to output ratio (P2/P1).
Since the main market output is primarily reported under CEP 0301 and CEP 0401, ratios from CPA products 37-39 in the Use tables are further applied.
EPEA Table S13-15 estimates rely on SUT ratios of the S13 sector.
Transfers:
Transfers are estimated in line with the ESST module, using the same National Accounts data sources.
For the General Government (GG), data is consolidated; no environmental protection-related transfers between GG and NPISH were identified.
It is assumed that no transfers occur within the NPISH sector.
Subsidies are sourced from COFOG detailed data and the National Accounts list of subsidies.
Corporations as Specialist and Secondary Producers of Market EP Services
In Malta, estimates rely primarily on Supply and Use Table (SUT) ratios. The National Accounts unit provides tables by NACE, further subdivided into sectors, ensuring ratios exclude general government market output.
The intermediate consumption of EP services is sourced from National Accounts: Production and Generation of Income Accounts and SUTs. Estimation applies ratios of intermediate consumption to output (P2/P1) to the output of EP services. Since main market output is mostly reported under CEP 0301 and 0401, additional ratios from CPA products 37-39 in the Use tables are applied.
Corporations – Other
For 2012-2018, ancillary output and GFCF estimates are based on SBS variables 03001–303005 & 303999, 21110, 21120, 21140. As the SBS survey no longer provides these variables. Malta does not estimate output for own final use by corporations or households. Additionally, the country is below the threshold to report a NACE breakdown for ancillary production variables. Further details are provided in Point 19, Comment 1.
Household Sector Data
Household sector estimates are based on the National Accounts Use Table for CEP 0301 and 0401. Other CEP classes are not estimated, as no specific data sources are available.
Source Data – Other Macro-Economic Data
Trade: Exports and imports are estimated using SUT ratios for CPA products 37-39, covering CEP 0301 and 0401. Other EP services are not separately estimated.
VAT: Estimates cover VAT only, based on SUT Tax Matrix ratios for CPA products 37-39 and validated against National Accounts Weighted Average Rate (WAR) data for the reported year. No balancing adjustments are applied at present.
National Expenditure on Environmental Protection (NEEP): Currently, the only estimate is the automatic proxy calculation.
Resource Management (RM) estimates are currently not compiled.
Main Data Sources
The main sources for EPEA estimates are:
National Accounts: Production and Generation of Income Accounts (annual), Institutional Sector Accounts (annual), Supply and Use Tables, and other GDP-related sources.
Public Finance Statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies.
Structural Business Statistics (SBS): Variables 303001–303005 & 303999, 21110, 21120, 21140. Data is available up to 2018.
Foreign Trade Statistics
Environmental Subsidies and Similar Transfers (ESST)
For General Government, estimates are primarily based on COFOG function 05, with additional review of codes 01, 04, 06, and 08. Detailed source data is examined item by item to verify environmental relevance.
For further details, see Paragraph 18.5.
See concept 8.1
EPEA data is transmitted to Eurostat at t+24 months.
Environmental protection expenditure accounts are compiled in accordance with the harmonised methodology and guidelines issued by Eurostat, ensuring consistency across EU Member States.
There is no break in the time series. All years were updated following the National Accounts benchmark revision carried out in August 2025.
