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National supply, use and input-output tables (naio_10_n)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: National Statistics Office of Malta (NSO)

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SUIOTs are matrices that provide a detailed picture of how goods and services are supplied and used in an economy. By balancing data from various sources in a consistent framework, they allow the compilation of a single coherent estimate of gross domestic product (GDP) based on production, expenditure, and income. SUIOTs comprise four main types of tables:

  • Supply table: This table depicts how products (in rows) enter the economy, either through domestic production by industries or imports (in columns). The supply table also includes data on trade and transport margins as well as taxes less subsidies (in columns) to convert total supply from basic prices to purchasers' prices.
  • Use table: This table depicts how products (in rows) are used by the economy, either for intermediate consumption by industries, or for final uses (both in columns). Final uses are disaggregated into 1) final consumption expenditure by households, general government, and non-profit institutions serving households, 2) gross capital formation and 3) exports. The use table contains additional rows to show, for each industry, how gross value added is generated, distinguishing compensation of employees, other taxes less subsidies on production, consumption of fixed capital, and net operating surplus and mixed income. The use table can refer to all transactions, domestic transactions or imported products.
  • Input-output table: This table captures the supply and use of products in a single matrix, depicting either products or industries in both rows and columns. Similar to use tables, input-output tables can refer to all transactions, domestic transactions or imported products.
  • Margins and taxes tables: These tables present separately 1) trade and transport margins and 2) taxes less subsidies, by products (in rows) and industries and final uses (in columns).

 

The supply-use system is built upon two fundamental identities:

  • total supply = production + imports = intermediate consumption + final consumption + gross capital formation + exports = total use (This identity is satisfied for any given product category.)
  • value added = production – intermediate consumption = compensation of employees + gross operating surplus and mixed income + other taxes less subsidies on production (This identity is satisfied for any given economic activity.)

The SUIOTs for Malta distinguish 64 product and industry categories. Products are classified according to the statistical classification of products by activity (CPA 2.1). Industries are classified according to the statistical classification of economic activities (NACE Revision 2).

The data are presented in million euro.

The Maltese SUIOTs comprise annual and five-yearly data transmissions. The annual mandatory data transmissions include the supply table at basic prices, including transformation into purchasers' prices (T1500) and the use table in purchasers' prices (T1600), both in current and previous year’s prices. The five-yearly mandatory data transmissions concern years ending with ‘0’ or ‘5’ and include the following tables:

  • use table at basic prices (T1610)
  • use table for domestic output at basic prices (T1611)
  • use table for imports at basic prices (T1612)
  • table of trade and transport margins (T1620)
  • table of taxes less subsidies on products (T1630)
  • symmetric input-output table at basic prices (T1700/50)
  • symmetric input-output table for domestic output at basic prices (T1800/50)
  • symmetric input-output table for imports at basic prices (T1900/50).

The five-yearly input-output tables required under the ESA 2010 transmission programme are mandatory in current prices. Member states may compile and transmit either product-by-product or industry-by-industry input-output tables. Malta has transmitted industry-by-industry input-output tables for 2010, and both product-by-product and industry-by-industry input-output tables for the mandatory years 2015 and 2020, as well as for the voluntary years 2013 and 2014. For these years, all the supplementary tables required under the transmission programme, namely T1610, T1611, T1612, T1620, and T1630, have also been transmitted. In addition to the mandatory current-price tables, Malta compiles and transmits five-yearly SUIOTs at previous year’s prices.

All SUIOTs produced by the NSO are transmitted to Eurostat. Malta does not currently disseminate or maintain additional national SUIOT datasets outside the ESA 2010 transmission framework. Historical series compiled under ESA 95 have been replaced by ESA 2010 consistent data following the implementation of ESA 2010 and subsequent benchmark revisions.

30 January 2026

The SUIOTs for Malta follow the statistical concepts and definitions of the European System of Accounts - ESA 2010 as implemented through Regulation (EU) No 549/2013 and amended by Regulation (EU) 2023/734.

Comprehensive explanations on concepts, data sources, compilation methods, and SUIOT applications are available in the Eurostat Manual of Supply, Use and Input-Output Tables (2008 edition) and the United Nations Handbook on Supply and Use Tables and Input-Output Tables with Extensions and Applications (2018).

For most activities, the underlying data are available at the enterprise or legal-unit level. The Local Kind-of-Activity Unit (LKAU) concept is applied where sufficiently detailed establishment-level information is available, enabling a more accurate allocation of output, intermediate consumption and gross value added across industries.

The statistical population encompasses all resident statistical units that contribute to the production, supply and use of goods and services within the Maltese economy. This includes resident enterprises, institutional units, government entities, non-profit institutions serving households and households engaged in economic activities. A statistical unit is considered a resident if it has its centre of predominant economic interest in the economic territory of Malta, meaning it engages in economic activities in that territory for an extended period (one year or more). Coverage of the resident economy is achieved through the integration of information from business surveys, administrative records, fiscal data, financial statements, government accounts and other national accounts source data used in the compilation of the supply and use tables.

In Malta, the reference area for compiling supply, use, and input-output tables corresponds to the economic territory, covering all production, consumption and trade activities occurring within Malta.

SUIOTs provide annual data on economic activities in a given calendar year.

Not applicable.

Data are presented in million euro for both current and previous year's prices.

The process of compiling supply and use tables consists of four main stages:

  • preparation of exogenous data,
  • preliminary cross-checking,
  • endogenous calculations,
  • the balancing cycle.

 

Preparation of exogenous data

The first stage involves the compilation of an exogenous dataset in which each variable included in the supply and use tables is broken down to the level of product detail required by the SUT framework. The initial dataset is compiled at a detailed level covering approximately 216 products and 95 industries before aggregation to the transmission format. For reference years where benchmark data are available at this level of detail, direct observations for the respective year are used. For non-benchmark years, the initial product breakdown is derived by applying the product coefficients of the previous year. Where direct information on the supply or use of specific products by variable is available, this information replaces the estimated values based on coefficients. Examples include data on the consumption of water and electricity by NACE activity, payments for rentals, and repairs and maintenance, which are available annually from Structural Business Statistics (SBS), among other sources.

 

Preliminary cross-checking

The second stage consists of confronting the initial exogenous dataset, by variable and product, with information from trade statistics, Balance of Payments statistics, tax data, and VAT data, prior to uploading the data into the SUT balancing interface. A series of cross-checks is carried out, and any identified improvements to the initial product breakdown are incorporated before the balancing process begins. For this purpose, matrices by industry and product are constructed for each data source and systematically compared.

A tax matrix by industry and product for purchases is compiled and compared with selected products in the initial intermediate consumption matrix of the same dimension. Any discrepancies are analysed, often at company level, and a decision is taken on whether and how to improve the initial product breakdown.

A similar approach is applied to exports of goods and services by product. An export matrix by activity and product is compiled directly in the supply and use tables dimensions using International Trade in Goods Statistics (ITGS) and Balance of Payments (BOP) data. For trade in goods, detailed information is available at product level through the Harmonised System (HS) classification and by activity at NACE class level. For trade in services, BOP data are available in the Extended Balance of Payments Services (EBOPS) classification and are bridged to the SUT classification using supplementary information from Structural Business Statistics (SBS), financial statements and other sources. This export matrix includes only direct exports and excludes re-exports by units engaged in wholesale and retail trade. Re-exports are removed when using the matrix to refine the initial product coefficients in the output matrix, as such transactions do not reflect production activity but rather the purchase and resale of goods. The direct export matrix is confronted with the output matrix by industry and product, discrepancies are analysed by stratum, and adjustments to the initial product composition of output are incorporated where justified.

An import matrix containing only direct imports by activity and product is compiled following the same methodology. The Broad Economic Categories (BEC) classification is used to determine the use content of imports. The resulting intermediate consumption matrix is then compared with the intermediate imports’ matrix, discrepancies are analysed, and the initial coefficients are revised accordingly. For goods, this process benefits from the extensive detail available in trade statistics, which is particularly relevant given Malta’s high reliance on imported goods for intermediate consumption, final consumption, and gross capital formation.

 

Endogenous calculations

The third stage introduces a layer of endogenous calculations for each product, covering the import content, taxes less subsidies, VAT, and volume components by variable. Products are grouped according to predefined criteria, such as their supply structure or principal use. These groupings form the basis for assumptions used to estimate the components required for compiling valuation matrices, as well as domestic production and import matrices by product.

The SUT interface allows users to define product-specific models describing how endogenous components are calculated. Depending on factors such as the extent of local production or the availability of suitable price or volume indicators, formulas and assumptions are adapted to the relevant product model to estimate endogenous components, including the domestic production share, import content, and volume measures.

 

Balancing cycle

Following the completion of the first three stages, compilers obtain an initial set of exogenous and endogenous data, which forms the basis for the balancing process and the fourth stage. This stage is referred to as a cycle, as balancing is typically achieved over several iterative rounds rather than in a single step, to obtain results that are balanced at a detailed level and fully integrated and validated at the macroeconomic level. The balancing cycle is divided into five main processes:

  • manual balancing,
  • quality checks,
  • final balancing,
  • reconciliation, and
  • documentation.

 

Manual balancing
At the outset of manual balancing, imbalances stemming from misclassification of variables, under- or over-reporting, or statistical errors in source data are assessed. Many errors are attributable to classification issues, most of which are identified during the preliminary cross-checking stage, although further detailed analysis often reveals additional cases. During this stage, detailed information on the import content by use, derived from trade statistics in combination with BEC classifications and, where available, company-level information is used to improve the classification of final consumption and gross fixed capital formation. Gross fixed capital formation typically benefits most from this exercise, as its initial product breakdown is often based on direct annual data rather than previous-year coefficients, resulting in a high concentration under broad categories such as machinery and equipment. Cross-checks with actual imports of machinery and equipment at HS code level allow for a substantial refinement of the product breakdown.

Once classification issues are resolved, remaining imbalances generally reflect under- or over-reporting in the source data. The production approach is treated as the dominant approach, as it is largely based on data from SBS for the reference year. Consequently, adjustments are more frequently made to household final consumption expenditure, gross capital formation, and net exports. Exceptions arise in cases where certain activities, such as maintenance and repair of motor vehicles or rental activities, are not fully captured by SBS. In such cases, expenditure-side data may be more comprehensive, leading to improvements in exhaustiveness adjustments.

 

Quality checks
After cleaning up for misclassifications and under-reporting, and before resorting to final automatic balancing, quality checks on the results for that product are carried out. Ratios across reference years are calculated and checked. For example, the percentage of trade and transport margins relative to total supply or import ratios are calculated and checked for consistency across the years. Any substantial movements are validated or re-checked.

 

Final balancing
Following this, the remaining imbalances not attributable to either misclassifications, under/over reporting, or human error are balanced automatically. This is achieved by allocating the imbalance in proportion to the weight of the variable in the total use or supply on what has been considered as the weaker sources of data. Concurrently to the balancing at current prices, consistency between supply and use at previous year's prices is checked and balanced accordingly. Plausibility of price indices on the supply side versus the use side are analysed, with the Harmonised Indices of Consumer Prices (HICP) being treated as an exogenous variable during the balancing process. This provides a further check for consistency, since it tends to reveal inconsistencies in the balancing which took place at current prices, at times leading to rebalancing of the latter.

 

Reconciliation
The compilation of SUIOTs forms an integral part of the national accounts framework and ensures consistency between GDP compiled through the production, expenditure and income approaches. As a result, the final balanced SUIOTs are fully aligned with the published national accounts aggregates at the time of dissemination. The balancing process therefore serves both to reconcile product flows and to establish a coherent set of macroeconomic aggregates. Once all products have been balanced, the revised macroeconomic totals for output, intermediate consumption, final consumption, gross capital formation, and net exports are integrated into the annual GDP time series, both at current prices and previous year's prices.

Under the production approach, the integration of the balanced estimates for output and intermediate consumption by industry is subject to the constraint of preserving, as far as possible, the original annual growth rates for each activity. Consequently, balancing adjustments at product level are allocated across industries in a manner that minimises distortions to the observed industry developments. This constraint is relaxed only in cases where the revised gross value added (GVA) reflects the correction of a fundamental error affecting a specific industry. In addition, the GVA of certain industries within sectors S.11 and S.14 is treated as fixed. To satisfy both the specified industry GVA targets and the updated product row totals, the RAS method is applied. This approach illustrates that, in the reconciliation of GVA, priority is given to row balancing, while column balancing is preserved to the greatest extent possible.

 

Derivation of Input-Output Tables

After balancing the supply and use tables, symmetric input-output tables (IOTs) are derived using the methodology recommended in the European System of Accounts (ESA 2010). The transformation from supply and use tables into symmetric input-output tables is carried out through analytical conversion procedures that redistribute secondary production and construct either product-by-product or industry-by-industry matrices.

Secondary production is allocated according to the industry technology assumption, whereby each industry is assumed to use the same input structure for both its principal and secondary outputs. Under this approach, secondary production is reassigned during the transformation process to obtain symmetric product-by-product and industry-by-industry tables while preserving consistency with the underlying industry technology embodied in the balanced SUT framework.

 

Documentation
At each step of the balancing process, compilers document the rationale behind the adjustments made to individual variables in a centralised document. The balancing interface also records the modifications introduced during the reconciliation process.

Further information is available in Chapter 6 of the Gross National Income (GNI) Inventory for Malta.

Production side

The main sources used to derive the product breakdown of output and intermediate consumption are benchmark Structural Business Statistics (SBS) surveys, which collect product-level detail on output and intermediate consumption for selected NACE activities and larger enterprises on an annual basis. This data is supplemented by annual surveys, international trade in goods statistics, and Balance of Payments (BOP) statistics.

For the non-financial corporations sector (S.11) and the household sector (S.14), product detail by industry in manufacturing (B–E), construction (F), trade (G), and services (H, I, J, L, M, N and S95) is available from SBS at benchmark intervals, with the most recent collection referring to the year 2015. These benchmark data are made available to national accounts at t+24 months after the reference year. For the 2015 benchmark year, SBS collected detailed product breakdowns of total sales and purchases for large enterprises, defined as units employing 10 or more persons or with turnover exceeding 5 million euros.

On an annual basis, SBS also collects detailed information for all sampled enterprises on specific cost items, including rents, water and electricity consumption, subcontracted services, repairs and maintenance, advertising expenditure, legal and audit fees, and travel expenses. These data are incorporated directly into each SUT, and for these variables and institutional sectors, product detail is taken from SBS rather than estimated using benchmark-year coefficients. For the major providers of electricity (Section D) and water (Section E), output and intermediate consumption by product is derived from detailed annual financial statements, which are considered more comprehensive than SBS data.

For agriculture and fishing activities (Section A), product detail for output and intermediate consumption of sectors S.11 and S.14 is derived annually from the Economic Accounts for Agriculture (EAA) and the Census of Aquaculture and Tuna Farming. Additional product breakdowns are obtained from annual reports and financial statements of remote gaming operators, TIFD data, and specific surveys, including the English language school survey, church and independent school survey, and various surveys on cultural activities conducted by NSO.

For the financial corporation sector (S.12), product detail is partially derived from monetary and banking statistics supplied by the Central Bank of Malta (CBM), supplemented with information from financial statements of larger enterprises obtained from the Malta Business Registry (MBR). Output and intermediate consumption of special purpose entities are primarily classified as financial or insurance products, depending on whether their principal activity relates to financial services or insurance, legal and accounting services, or similar activities.

For the general government sector (S.13), product detail is compiled separately for central government, extra-budgetary units (EBUs), and local councils using data provided by the Public Finance Unit within NSO. Product breakdowns for central government are derived from the Departmental Accounting System (DAS), while those for EBUs are obtained from their annual reports. For non-profit institutions serving households (NPISH, S.15), the product composition of output and intermediate consumption is derived from cooperatives’ annual reports and NSO surveys on cultural activities.

 

Expenditure side

Under the expenditure approach, the product composition of imports and exports of goods is derived from information provided by traders through Customs, Intrastat, and Extrastat declarations. Intrastat covers intra-EU trade, while Extrastat captures trade with non-EU countries. Trade in goods is classified according to the Harmonised System (HS) and the Broad Economic Categories (BEC) classification. HS codes are aggregated to SUT product classifications, while BEC information is used to determine the use of imports.

On an annual basis, each transaction in the trade in goods database is allocated to a specific use—intermediate consumption, gross fixed capital formation, or final consumption—based on the BEC classification. Where the BEC does not provide a one-to-one correspondence between product and use, assumptions are applied. For example, food imports classified as consumer goods may be used both for final consumption and as intermediate inputs in the accommodation and food services industries. In such cases, an initial allocation is made and subsequently refined during the balancing cycle. This approach allows for the construction of an import matrix by use that is fully consistent with the balanced use table. The final matrix of intermediate imports by industry is derived using a combination of fixed import-share assumptions across industries and the allocation of known direct import flows at industry level.

Imports of goods by product are valued at cost, insurance, and freight (cif). An overall row adjustment is applied within the SUT framework to convert imports from cif to free on board (fob) valuation, ensuring consistency with basic price valuation in the supply table. Exports of goods are valued fob.

Imports and exports of services are classified according to the Balance of Payments Manual, sixth edition (BPM6). Data are compiled annually at company level. As the correspondence between BPM6 and SUT classifications is not one-to-one, services trade data are bridged to the SUT classification at NACE and company level using supplementary information from SBS and financial statements of individual enterprises.

Household final consumption expenditure for resident and non-resident households is classified according to the Classification of Individual Consumption by Purpose (COICOP). For resident households, product detail exceeding SUT requirements is available from the 2015 Household Budget Survey (HBS). Product coefficients derived from HBS are applied to subsequent years, while certain items, such as water and electricity consumption and fuel, are measured directly on an annual basis. Total expenditure of non-resident households is obtained from Tourstat, while the product breakdown is sourced from the Traveller Expenditure Survey compiled by the Malta Tourism Authority. These data are bridged from COICOP to CPA using direct information for most items, including expenditure on English language schools, passenger transport, accommodation and food services, and telecommunications. For the remaining products, ratios from HBS 2015 are applied.

Final consumption expenditure of Non-Profit Institutions Serving Households (NPISH) is equated to their non-market output and classified by product according to the NACE activity of the producing unit. Final consumption expenditure of government is measured as the sum of other non-market output (P.132) and social benefits in kind. Other non-market output is split into individual and collective consumption using COFOG level 2 and subsequently classified to products corresponding to the two-digit NACE of the producing government unit. Social benefits in kind are analysed at item level and classified to the relevant CPA 2008 product codes.

Gross fixed capital formation is compiled annually at t+24 months by industry, institutional sector, and two-digit CPA level. Product detail is obtained from SBS, import data, and financial statements, while acquisitions less disposals are estimated using supply-side information. Changes in inventories are estimated primarily using SBS and the Census of Aquaculture and Tuna Farming, compiled at two-digit NACE level and distributed by product using ratios from previous SUTs and available SBS product-level information.

Information on source data is also available in Chapter 10 of the Gross National Income (GNI) Inventory for Malta.

The SUIOTs for Malta are disseminated on an annual basis. Annual supply and use tables are usually published once per year, typically in September, following their validation by Eurostat. The transmission requirements for each dataset are defined in the European System of Accounts (ESA 2010) transmission programme.

The ESA 2010 transmission programme requires countries to transmit SUIOTs to Eurostat within 36 months after the end of the reference year. Malta currently produces SUIOTs 44 months after the end of the reference period and aims to improve timeliness further in upcoming transmissions.

Geographical comparability of supply, use and input-output tables is ensured by the application of common definitions and concepts according to the European System of Accounts - ESA 2010.

From 2010 onwards, Malta's SUIOTs are compiled in accordance with ESA 2010 and use NACE Rev. 2 classifications. Earlier supply and use table vintages compiled under ESA 95 and NACE Rev. 1.1 are available for selected years and are not directly comparable with the ESA 2010-based series. Within the ESA 2010 series, comparability over time is generally ensured through the application of consistent concepts, classifications and compilation methods. Previously transmitted SUIOTs are not routinely revised following benchmark revisions or subsequent updates to national accounts aggregates.