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.
[RS1] Statistical Office of the Republic of Serbia (SORS)
1.2. Contact organisation unit
Environmental statistics and accounts division
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
dusanka.dostanic@stat.gov.rs
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
25 December 2025
2.2. Metadata last posted
25 December 2025
2.3. Metadata last update
25 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, transfers for environmental protection. SORS partly implemented the module Environmental Protection Expenditure Accounts (Annex IV of Regulation (EU) 691/2011 on European Environmental Economic Accounts). In 2025DC SORS submitted data for Corporations, Households, Imports and Exports.
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 Republic of Serbia. 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
2018-2023
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 (mill. RSD)
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.
The obligation to protect individual data is based on Article 3 of the Data Protection Provision, based on Articles 44, 45, 45 and 49 of the confidentiality provisions of the Law on Official Statistics (Official Gazette of the RS, No. 109/25).
7.2. Confidentiality - data treatment
Data is published at the level at which they are not confidential.
8.1. Release calendar
Only resultats from statistical survey on Environmental protection expenditure accounts are published in line with release calendar
The key users are the state institutions (Ministries, agencies etc), other national users (environmental analysts, non-government organizations, students, general public etc.) and international institutions
12.2. Relevance - User Satisfaction
Not applicable
12.3. Completeness
The SORS has provided all mandatory variables for he following sectors:
corporations (S11 and S12) as producers and consumers of EP services
households, as consumers of EP services
the rest of the world (imports, exports)
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Setting up the sample and all statistical procedures in the processing of data for survey are good. Further steps on improving the account depend on the availability of the data sources and human resources.The introduction of new sources of data in the calculation and education of persons working with it, with constant cooperation with colleagues from NA, will be future steps
13.2. Sampling error
(Please adjust the following text to your compilation methodology + DELETE THE TEXT IN THIS BRACKET):
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
(Please adjust the following text to your compilation methodology + DELETE THE TEXT IN THIS BRACKET):
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.
13.3.1. 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
Data are available with a timeliness of T-2 years after the end of the reference year
14.1.1. Time lag - first result
Not applicable
14.1.2. Time lag - final result
Not applicable
14.2. Punctuality
The data were delivered to Eurostat on 31 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
Data are comparable with the data of the countries of the European Union
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Not applicable
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
Not applicable
15.4. Coherence - internal
Not applicable
Not applicable
17.1. Data revision - policy
The audit policy is carried out in accordance with the General Policy of the Audit of the Statistical Office of the Republic of Serbia (Chapter 3 - Audit Policy).
17.2. Data revision - practice
The published data should be regarded as final, unless otherwise stated. Corrections and revisions might occur. After analysis and comparison and crosschecking of of data, with data obtain from 2023 and 2024 revision of data was made. Revision of data was made for divison 36 for CEP 01 and CEP0502. Data were in wrong CEP so this was corrected (data were putted in CEP0401). Period of revision 2018-2022. Data for CEP 0502 on EPS_P51G_NP investments for service sector had been revised for the periode 2018-2022 due to mistake in units. Data were revised from CEP 0502 EPS_P1_ANC reporting unit included environmntal tax which should be exluded so the revision was done.Data for 2022 for part sector corporations - specialist producers were used SUT tables 2022. Data are also revised in line with revison of SUT tables 2020-2022.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Source data - detailed - General government and NPISH
We still do not have data on COFOG so we cannot fill in this table.
Source data - detailed – Corporations (specialist and ancillary)
Specific survey - expenditures for environmental protection
National accounts
SBS
SUT
NEEP Coorporation - Transfers to and from the rest of the world are not taken into account in the calculation of the NEEP of corporations, as this information is currently not available.
Source data - detailed - Household
SUT
Source data - detailed - other macro-economic data (import, export, VAT etc.)
SUT
Source data - detailed - national expenditure on environmental protection NEEP
TOTAL NEEP can not be calucated due to missing data on COFOG.
Source data - detailed – other information
No other information.
18.2. Frequency of data collection
Annual
18.3. Data collection
Specific survey - expenditures for environmental protection Respodents are legal entities from NACE Rev.2 (A-S). The full survey coverage is ensured for large and medium-sized legal entities for NACE sections (A-D). Data are collected through the sample method for medium-sized legal entities from NACE (F-S), as well as for legal entities who are obliged to submit an annual financial statement. Data are collected for various environmental protection domains according to the Classification of Environmental Protection Activities and Expenditure (CEPA 2000) and from next reporting cycle will be collected according CEP 2025.
National accounts - Dataset - GDP and main components (output, expenditure and income) (nama_10_gdp)
SBS - variables (15 11 0) and (15 21 0) as a proxy for Gross capital formation and acquisition less disposals of non-financial, non-produced assets for the production of EP services. Personal cocts (13 31 0) as a proxy for the EPEA characteristic D1.
SUT table - Final consumption expenditure - household sector for CPA_E37T39. Data from the Supply and Use tables were used for the calculation, namely data on imports (from Table Supply), exports (from Table Use) and data on Taxes less subsidies on products (from Table Supply).
18.4. Data validation
SORS carries out quality controls in its internal database for survey on environmental protection expenditure as well as in final EPEA tables for reporting to Eurostat
18.5. Data compilation
For data compilation SORS uses National accounts and SBS data to fullfill questionnaire for corporations in particular specialist and secondary market producers of EP services, households, as consumers of EP services, the rest of the world (imports, exports).
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.
SORS transmitted EPEA data for the period 2018-2023. Total data as well as for CEP 0502 are lower due to excluding data for CEP0503 which was very high. This data are obtained directly from reporting units from CA 0210 Serbia and Vojvodina forest and all data are now in CEP 0503.
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. SORS partly implemented the module Environmental Protection Expenditure Accounts (Annex IV of Regulation (EU) 691/2011 on European Environmental Economic Accounts). In 2025DC SORS submitted data for Corporations, Households, Imports and Exports.
25 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 Republic of Serbia. 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.
Setting up the sample and all statistical procedures in the processing of data for survey are good. Further steps on improving the account depend on the availability of the data sources and human resources.The introduction of new sources of data in the calculation and education of persons working with it, with constant cooperation with colleagues from NA, will be future steps
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency (mill. RSD)
For data compilation SORS uses National accounts and SBS data to fullfill questionnaire for corporations in particular specialist and secondary market producers of EP services, households, as consumers of EP services, the rest of the world (imports, exports).
Source data - detailed - General government and NPISH
We still do not have data on COFOG so we cannot fill in this table.
Source data - detailed – Corporations (specialist and ancillary)
Specific survey - expenditures for environmental protection
National accounts
SBS
SUT
NEEP Coorporation - Transfers to and from the rest of the world are not taken into account in the calculation of the NEEP of corporations, as this information is currently not available.
Source data - detailed - Household
SUT
Source data - detailed - other macro-economic data (import, export, VAT etc.)
SUT
Source data - detailed - national expenditure on environmental protection NEEP
TOTAL NEEP can not be calucated due to missing data on COFOG.
Source data - detailed – other information
No other information.
Annual
Data are available with a timeliness of T-2 years after the end of the reference year
Data are comparable with the data of the countries of the European Union
