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.
Directorate Macro-economic statistics, National Accounts, Regional Accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Guglgasse 13, 1110 Vienna, Austria
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
31 October 2025
2.2. Metadata last posted
31 October 2025
2.3. Metadata last update
31 October 2025
3.1. Data description
Regional accounts are a regional specification of the national accounts and therefore based on the same concepts and definitions as national accounts (see domain nama10). The main specific regional issues are addressed in chapter 13 of ESA2010, but not practically specified. For practical rules and recommendations on sources and methods see the publication "Manual on regional accounts methods".
Gross domestic product (GDP) at market prices is the final result of the production activity of resident producer units. In Austrian regional accounts it is calculated from the output approach meaning that GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). Contrary to national accounts GDP is not compiled from the expenditure side in regional accounts due to data limitations on the inter-regional flows of goods and services.
The different measures for the regional GDP published on the Austrian national website are absolute figures in euro (€) and figures per inhabitant.
All mandatory data are transmitted to Eurostat:
Federal province level (NUTS 2): population, gross value added (at current prices and in volume terms), employment, compensation of employees, gross fixed capital formation, and primary and disposable income of private households (according to the residence concept).
NUTS 3 level: population, gross value added (at current prices) and employment.
All aggregates are available by industry (NACE Rev.2).
Voluntary data transmitted to Eurostat:
Gross regional product (NUTS 2: real growth rates and current prices; NUTS 3: current prices)
Gross value added (NUTS 2: at current prices and in volume terms, NUTS 3: at current prices) by A*10 at T+12 months after the reference year (instead of the mandatory transmission at T+24)
Allocation of primary income account and secondary distribution of income account of private households (S.14) at T+12 months after the reference year (instead of the mandatory transmission at T+24)
On the Austrian national website the following data is published which exceeds the legal requirements of the transmission programme:
gross value added, compensation of employees and gross fixed capital formation by A*17 (NUTS 2)
Economic classification: High-level aggregation of NACE Rev 2: ÖNACE.
3.3. Coverage - sector
Regional Accounts are not available for all institutional sectors. There are only regional accounts for the household sector, and transactions are limited to income distribution and redistribution. Moreover, there are data for the general government sector (S.13) and its subsectors on gross fixed capital formation from 2020.
3.4. Statistical concepts and definitions
Regional accounts data in Austria are compiled on the concepts and definitions of ESA 2010 and the “Manual on regional accounts methods” respectively. Further details can also be found in our regional accounts inventory (date of processing December 2023).
3.5. Statistical unit
National accounts deal with the economy (or large sub-sectors) as a whole. They combine data from a host of base statistics, and thus have no common sampling reference frame. The elementary building block of ESA2010 statistics is the institutional unit, which is defined as an elementary economic decision-making centre characterised by uniformity of behaviour and decision-making autonomy in the exercise of its principal function. This can be, inter alia, a household, a corporation or a government agency. Institutional units producing goods and services are often engaged in a combination of activities at the same time. As regards regional accounts, local kind-of-activity units (LKAUs) are intended to meet the ESA-requirements as an operational approach.
However, neither business surveys nor administrative data are based on the local KAU. In addition, the implementation of the EBS- (European Business Statistics) regulation has led to extensive changes in Austrian business statistics. These changes include the elimination of the KAU for the scope of the Structural Business Statistics (SBS). From 2021, the central unit for data collection and the linkage with administrative data is the legal unit (enterprise, in German “Unternehmen”). In concrete terms, this means that the legal unit with all its KAU-establishments is allocated to its principal activity. From 2021, only two types of enterprises (= legal units in Austria) can be distinguished from the SBS data:
The enterprise is the same as the local unit. There is only one location, so these enterprises are "uniregional" and correspond to a local KAU.
The enterprise has more than one local unit, which may either be located all in one region ("uniregional") or in different regions ("multiregional"). Local units are assigned the economic activity of the enterprise. SBS-Data on local units are used for regionalisation of GVA of the enterprise (pseudo-bottom-up method).
This new concept was implemented in the course of the 2024 benchmark revision in national and regional accounts for the entire time series.
3.6. Statistical population
The statistical population in regional accounts consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a region when it has a centre of predominant economic interest on the economic territory of that region, that is, when it engages for an extended period (one year or more) in economic activities on this territory. For regional accounts, depending on the regional level, two types of institutional units can be distinguished:
Uniregional units, where the centre of predominant economic interest is in one region.
Multiregional units, where the centre of predominant economic interest is in more than one region.
The annual average population is a central reference figure for calculating various statistical key figures. The annual average population itself is calculated from the population at the beginning of each quarter, whereby it is the arithmetic mean of the four quarterly averages. The formula for calculating the annual average population is: annual average = (population on 1 January + 2 times population on 1 April + 2 times population on 1 July + 2 times population on 1 October + population on 1 January of the following year) divided by 8.
The definition in regional accounts population is in line with the annual national accounts population.
3.7. Reference area
The economic territory of a country comprises the geographical area administered by a government and is precisely defined in ESA 2010. For the purposes of regional accounts, it is subdivided into the areas of the regions and the extra-regio. The demarcation of the areas of the regions is based on the "NUTS breakdown". In Austria, the federal provinces (“Bundesländer”) correspond to the NUTS 2 regions and groups of districts and judicial districts to the NUTS 3 regions.
The extra-regio comprises the parts of the economic territory of a country that cannot be attributed to a single region. Extra-regio calculations are only carried out in economic sector O (public administration and defence; compulsory social security) and in Austria only concern embassies abroad and military personnel.
3.8. Coverage - Time
Regional accounts according to ESA 2010 is available as from the reference year 2000 in Austria. Before 2000, only historical time series with limited comparability based on ESA 95, ESA 79 and SNA 68 can be provided.
3.9. Base period
Not applicable.
In Eurostat publications, figures are usually presented in thousands of Euros, thousands of persons and thousands of hours worked. On our national website it is regularly millions of Euros, millions of hours worked and number of persons.
The periods referred to are calendar years. Data cover the period from 2000 to T+12 months after the reference year for GDP, Value Added, employment and primary and disposable income for NUTS 2 regions.
For compensation of employees, gross fixed capital formation and all NUTS 3 aggregates the reference period is from 2000 to t+24 months after the reference period.
6.1. Institutional Mandate - legal acts and other agreements
Regional GDP data release by Statistics Austria and transmission to Eurostat happen at the same time. The data are public and not sent to any other institution in advance.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
In line with the Community legal framework and the European Statistics Code of Practice Austrian regional accounts data are disseminated respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably. All data are published freely accessible on the Regional accounts website and in the Statistics Austria database (STATCube).
Annual. Regional accounts are released each year in December.
The data are transmitted to Eurostat at the same time with national publication.
10.1. Dissemination format - News release
The regular data publication is accompanied by a news release. The press releases of the last years are available on our website.
10.2. Dissemination format - Publications
In addition to news releases, regional accounts data are disseminated in other publications, such as our website, the Statistical Yearbook and articles in the STATJournal (German only). Moreover, our inventory of methods and the standard documentation are freely available on our website, as well as information on the 2024 benchmark revision (German only).
10.3. Dissemination format - online database
Austrian regional accounts data are accessible through Statistics Austria database “STATCube”:
Not applicable, as regional accounts only consist of aggregated data.
10.5. Dissemination format - other
In addition to news releases and other publications (see sections 10.1 and 10.2), information on regional accounts may be posted using social media (see Statistics Austria website).
10.6. Documentation on methodology
European legislation and guidelines are explained in ESA2010: Eur-lex.europa.
In addition a comprehensive inventory of methods (date of processing = Dec 2023) for Austria is available on our .
Most recent information on the methodology and the changes in the course of the 2024 benchmark revision can be found in the STATJournal article “” (German only).
10.7. Quality management - documentation
Statistics Austria provides comprehensive metainformation on definitions, methods and quality of the regional accounts data. Documentation is available on the procedures applied for quality management and quality assessment.
Quality is assured by strict application of ESA 2010 concepts and by applying the guidelines of the Manual on regional accounts methods.
During the overall compilation process, regional accounts data undergo several kinds of quality checks. These include comprehensive plausibility checks of source statistics and of regional accounts results. Thorough analysis of the regional revisions aims at developing further the methods used for the most recent reporting year.
In Austrian regional accounts bottom-up methods are largely used. To ensure optimal consistency, a close cooperation with National accounts is taken for granted. The aim is to keep the differences (that have to be balanced) between regional and national figures as low as possible.
11.2. Quality management - assessment
The Commitment to quality by Statistics Austria also applies to the compilation of regional accounts. In cooperation with the Statistics Council’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme. The content and objectives of the feedback meetings concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts.
Regarding quality, the manual on regional accounts methods provides a guideline for the quality of regional calculations, e.g. by classifying them into A, B and C methods. For details on the self-assessment of the methodology for compilation of regional GVA please also refer to our inventory of methods (chapter 4.1.).
12.1. Relevance - User Needs
Users of regional accounts data are typically interested in cross-region and cross-country comparisons and in analysing structural changes in the economy from a medium-term perspective. Main data users are national institutions such as federal provinces, ministries, chambers or economic research institutes, as well as international institutions such as the European Commission or the OECD. Also, national media frequently uses our data (e.g. in the run-up to elections of the parliament of federal provinces (“Bundesländer”).
12.2. Relevance - User Satisfaction
Feedback and requests from users are collected and ad hoc replied to. If possible, user requests for more detailed data (outside the publication spectrum) are satisfied by providing special fee-based datasets.
12.3. Completeness
With respect to the ESA 2010 transmission programme the completeness rate of the data is 100%.
Completeness rates of the Austrian regional accounts data are calculated by Eurostat (Quality report).
13.1. Accuracy - overall
Overall accuracy usually increases with the size of the region concerned, e.g. NUTS2 data is more accurate than NUTS3 data.
13.2. Sampling error
Not applicable as regional accounts consist of aggregated data only.
13.3. Non-sampling error
Not applicable as regional accounts consist of aggregated data only.
14.1. Timeliness
The legal deadline for the transmission to Eurostat is T+12 and T+24 months after the reference year respectively (see also chapter 3.1.). Transmission to Eurostat and national publication happen at the same time.
14.2. Punctuality
Austrian regional accounts data are usually transmitted mid of December, well before the legal deadline (31 Dec).
15.1. Comparability - geographical
The comparability is ensured by the application of common concepts and definitions (European System of Accounts ESA2010). Between regions comparability is ensured by the NUTS classification.
15.2. Comparability - over time
In regional accounts, the concepts and definitions of ESA 2010 have to be correctly implemented. Whenever new data sources are used or new methods are developed, the aim is to implement these changes in the course of major revisions. This ensures the comparability within the current time series. It is important to note that GDP data revisions at national level, which are published in domain nama10, also lead to revisions of regional GDP data at the next release, even if the regional source data may not have been revised. The latest national available figures for GDP are used to gross-up the regional figures. The standard revision cycle of national and regional accounts also touches the temporal comparability of regional accounts data. For details, please refer to our inventory (chapters 2.1.2 and 2.3).
The only break in Austrian regional accounts concerns the population figures, as 2002 a new methodology was implemented. With 2002, the population figures are no longer compiled by updating individual population aggregates, but rather by counting individual data records, which are maintained and updated quarterly in a database system of Statistics Austria through data deliveries from the Central Population Register (ZMR). The new method enables a more detailed spatial breakdown, includes citizenship information, and allows for a finer differentiation regarding length of stay. Therefore, the discontinuity essentially represents a NUTS-3 level issue.
15.3. Coherence - cross domain
Regional data is fully coherent with national accounts figures when they are released. However national data is revised in September, whereas Regional GDP is revised in December. As a result the revisions of national data lead to differences between the data in regional (nama10_r), national (nama_10) and sector (nasa_10) accounts in October and November.
15.4. Coherence - internal
Regional data are coherent between NUTS0, NUTS1, NUTS2 and NUTS3 levels.
Regional accounts data are based on other statistics, in particular national accounts and business statistics data, i.e. there is no additional burden on respondents.
17.1. Data revision - policy
The regional accounts revision policy is well described in our inventory of methods (chapters 2.1 and 2.2). Basically, a distinction must be made between ongoing (current) revisions, which are made due to the varying temporal availability of data sources, and major revisions, which entail a back-calculation of the entire time series.
Current revisions are usually made in national and regional accounts for the three years preceding the most recent reporting year.
Major revisions covering the entire time series back to 2000 are not carried out on an ongoing basis, but only when
new concepts and methods need to be implemented (e.g. new ESA)
underlying classifications are changed (e.g. revised ÖNACE classification) or
comprehensive new data sources are available, such as the structural business statistics from the reporting year 2021 (when the survey methodology was changed), which was the main reason for the 2024 benchmark revision.
It is also important to note that revisions at the national level always require a corresponding adjustment of the regional values.
Statistics Austria implements the recommendations included in the Harmonised European Revision Policy (HERP).
17.2. Data revision - practice
The availability of metadata on revisions is a key element for understanding regional accounts data. For example, information on the last 2024 benchmark revision is provided on our website (overview and full STATjournal article, in German only).
18.1. Source data
Regional accounts use a wide variety of data sources.
For the market sector (sectors 11 and 14) the main data source for the compilation at T+24 months after the reference year is the Structural Business Statistics (SBS) which surveys data on local units. At T+12 months, the short term statistics (STS) and the advance turnover tax return statistics are mainly used.
For the general government sector (S.13) the main data sources are the Public Accounts and the tax statistics.
For NPISH (S.15) the main data sources are the turnover tax statistics and the advance turnover tax return statistics as well as employment and wage data (e.g. wage tax statistics).
For detailed information please refer to our inventory (chapters 1.3 and 3.1.1).
18.2. Frequency of data collection
Regional accounts are compiled on an annual basis. The periodicity of the main data sources is:
SBS annually
STS monthly
Advance turnover tax return monthly or quarterly
For detailed information please refer to our inventory (chapters 1.3 and 3.1.1).
18.3. Data collection
Regional accounts combine data from many source statistics. Usually data are not collected by regional accounts themselves but received from other departments or institutions.
18.4. Data validation
Source data undergo a sequence of checks within regional accounts. Data are subjected to in-depth analyses and plausibility checks. In the course of this, necessary corrections and adjustments are made in close coordination with the national accounts. Checks and corrections are usually performed at the lowest possible level, i.e. enterprise (legal unit) or LKAU. In the end the sum of the regional estimates has to add up to the corresponding national accounts total. In Austrian regional accounts bottom-up methods are widely used, so the difference to the national levels is distributed proportionally on the basis of the regional values. The aim is to keep this difference as low as possible. After balancing the regional accounts to the national accounts totals, data are checked again with regard to the plausibility of the levels and the developments. This is performed at the lowest available working classification (usually NACE 2- or 3-digits).
18.5. Data compilation
In Austrian regional accounts data are compiled using a bottom-up or a pseudo-bottom-up method for industries covered by the Structural Business Survey. For this purpose, output and intermediate consumption are first calculated for each enterprise (legal unit) based on detailed data from SBS in accordance with the requirements of the ESA 2010. The balance results in gross value added.
For those enterprises that consist of more than one local unit, the results at enterprise level are allocated to the local units in a further step. By default, the gross wages and salaries surveyed per local unit were used for the breakdown of GVA to the local level. This implies that also gross operating surplus is allocated to the local units in proportion of their wages and salaries. Further details can be found in our STATJournal article (German only).
Regarding the general government sector (S.13), outsourced federal enterprises (part of S.1311), the federal provinces level (S.1312) and the municipal level (S.1313) are compiled using regional information from the Public Accounts and the tax statistics (bottom-up method). The general federal government (S.1311) and the social security funds (S.1314) are compiled using gross wages and salaries from the federal “Management Information System” to break down the Public Accounts to the regions (pseudo-bottom-up method).
NPISH (S.15) are compiled depending on the NACE division. Some divisions use a pseudo-bottom-up method by utilizing advance turnover tax return statistics data. Other divisions apply a top-down method. An example are hospitals in the non-profit sector: their GVA is allocated to the regions based on the number of beds. The NPISH in sections R and S use wage data as indicator.
18.6. Adjustment
As mentioned in section 18.4, in Austrian regional accounts bottom-up methods are widely used. After summing up, the regional figures have to be balanced to the national totals (the difference to the national levels is distributed proportionally on the basis of the regional values).
In regional accounts no further adjustments for total economy or institutional sectors are applied.
No further comments.
Regional accounts are a regional specification of the national accounts and therefore based on the same concepts and definitions as national accounts (see domain nama10). The main specific regional issues are addressed in chapter 13 of ESA2010, but not practically specified. For practical rules and recommendations on sources and methods see the publication "Manual on regional accounts methods".
Gross domestic product (GDP) at market prices is the final result of the production activity of resident producer units. In Austrian regional accounts it is calculated from the output approach meaning that GDP is the sum of gross value added of the various institutional sectors or the various industries plus taxes and less subsidies on products (which are not allocated to sectors and industries). Contrary to national accounts GDP is not compiled from the expenditure side in regional accounts due to data limitations on the inter-regional flows of goods and services.
The different measures for the regional GDP published on the Austrian national website are absolute figures in euro (€) and figures per inhabitant.
All mandatory data are transmitted to Eurostat:
Federal province level (NUTS 2): population, gross value added (at current prices and in volume terms), employment, compensation of employees, gross fixed capital formation, and primary and disposable income of private households (according to the residence concept).
NUTS 3 level: population, gross value added (at current prices) and employment.
All aggregates are available by industry (NACE Rev.2).
Voluntary data transmitted to Eurostat:
Gross regional product (NUTS 2: real growth rates and current prices; NUTS 3: current prices)
Gross value added (NUTS 2: at current prices and in volume terms, NUTS 3: at current prices) by A*10 at T+12 months after the reference year (instead of the mandatory transmission at T+24)
Allocation of primary income account and secondary distribution of income account of private households (S.14) at T+12 months after the reference year (instead of the mandatory transmission at T+24)
On the Austrian national website the following data is published which exceeds the legal requirements of the transmission programme:
gross value added, compensation of employees and gross fixed capital formation by A*17 (NUTS 2)
number of jobs (employees and self employed):
NUTS 2: by A*17 at T+12 months
NUTS 3: by A*6 at T+24 months
31 October 2025
Regional accounts data in Austria are compiled on the concepts and definitions of ESA 2010 and the “Manual on regional accounts methods” respectively. Further details can also be found in our regional accounts inventory (date of processing December 2023).
National accounts deal with the economy (or large sub-sectors) as a whole. They combine data from a host of base statistics, and thus have no common sampling reference frame. The elementary building block of ESA2010 statistics is the institutional unit, which is defined as an elementary economic decision-making centre characterised by uniformity of behaviour and decision-making autonomy in the exercise of its principal function. This can be, inter alia, a household, a corporation or a government agency. Institutional units producing goods and services are often engaged in a combination of activities at the same time. As regards regional accounts, local kind-of-activity units (LKAUs) are intended to meet the ESA-requirements as an operational approach.
However, neither business surveys nor administrative data are based on the local KAU. In addition, the implementation of the EBS- (European Business Statistics) regulation has led to extensive changes in Austrian business statistics. These changes include the elimination of the KAU for the scope of the Structural Business Statistics (SBS). From 2021, the central unit for data collection and the linkage with administrative data is the legal unit (enterprise, in German “Unternehmen”). In concrete terms, this means that the legal unit with all its KAU-establishments is allocated to its principal activity. From 2021, only two types of enterprises (= legal units in Austria) can be distinguished from the SBS data:
The enterprise is the same as the local unit. There is only one location, so these enterprises are "uniregional" and correspond to a local KAU.
The enterprise has more than one local unit, which may either be located all in one region ("uniregional") or in different regions ("multiregional"). Local units are assigned the economic activity of the enterprise. SBS-Data on local units are used for regionalisation of GVA of the enterprise (pseudo-bottom-up method).
This new concept was implemented in the course of the 2024 benchmark revision in national and regional accounts for the entire time series.
The statistical population in regional accounts consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a region when it has a centre of predominant economic interest on the economic territory of that region, that is, when it engages for an extended period (one year or more) in economic activities on this territory. For regional accounts, depending on the regional level, two types of institutional units can be distinguished:
Uniregional units, where the centre of predominant economic interest is in one region.
Multiregional units, where the centre of predominant economic interest is in more than one region.
The annual average population is a central reference figure for calculating various statistical key figures. The annual average population itself is calculated from the population at the beginning of each quarter, whereby it is the arithmetic mean of the four quarterly averages. The formula for calculating the annual average population is: annual average = (population on 1 January + 2 times population on 1 April + 2 times population on 1 July + 2 times population on 1 October + population on 1 January of the following year) divided by 8.
The definition in regional accounts population is in line with the annual national accounts population.
The economic territory of a country comprises the geographical area administered by a government and is precisely defined in ESA 2010. For the purposes of regional accounts, it is subdivided into the areas of the regions and the extra-regio. The demarcation of the areas of the regions is based on the "NUTS breakdown". In Austria, the federal provinces (“Bundesländer”) correspond to the NUTS 2 regions and groups of districts and judicial districts to the NUTS 3 regions.
The extra-regio comprises the parts of the economic territory of a country that cannot be attributed to a single region. Extra-regio calculations are only carried out in economic sector O (public administration and defence; compulsory social security) and in Austria only concern embassies abroad and military personnel.
The periods referred to are calendar years. Data cover the period from 2000 to T+12 months after the reference year for GDP, Value Added, employment and primary and disposable income for NUTS 2 regions.
For compensation of employees, gross fixed capital formation and all NUTS 3 aggregates the reference period is from 2000 to t+24 months after the reference period.
Overall accuracy usually increases with the size of the region concerned, e.g. NUTS2 data is more accurate than NUTS3 data.
In Eurostat publications, figures are usually presented in thousands of Euros, thousands of persons and thousands of hours worked. On our national website it is regularly millions of Euros, millions of hours worked and number of persons.
In Austrian regional accounts data are compiled using a bottom-up or a pseudo-bottom-up method for industries covered by the Structural Business Survey. For this purpose, output and intermediate consumption are first calculated for each enterprise (legal unit) based on detailed data from SBS in accordance with the requirements of the ESA 2010. The balance results in gross value added.
For those enterprises that consist of more than one local unit, the results at enterprise level are allocated to the local units in a further step. By default, the gross wages and salaries surveyed per local unit were used for the breakdown of GVA to the local level. This implies that also gross operating surplus is allocated to the local units in proportion of their wages and salaries. Further details can be found in our STATJournal article (German only).
Regarding the general government sector (S.13), outsourced federal enterprises (part of S.1311), the federal provinces level (S.1312) and the municipal level (S.1313) are compiled using regional information from the Public Accounts and the tax statistics (bottom-up method). The general federal government (S.1311) and the social security funds (S.1314) are compiled using gross wages and salaries from the federal “Management Information System” to break down the Public Accounts to the regions (pseudo-bottom-up method).
NPISH (S.15) are compiled depending on the NACE division. Some divisions use a pseudo-bottom-up method by utilizing advance turnover tax return statistics data. Other divisions apply a top-down method. An example are hospitals in the non-profit sector: their GVA is allocated to the regions based on the number of beds. The NPISH in sections R and S use wage data as indicator.
Regional accounts use a wide variety of data sources.
For the market sector (sectors 11 and 14) the main data source for the compilation at T+24 months after the reference year is the Structural Business Statistics (SBS) which surveys data on local units. At T+12 months, the short term statistics (STS) and the advance turnover tax return statistics are mainly used.
For the general government sector (S.13) the main data sources are the Public Accounts and the tax statistics.
For NPISH (S.15) the main data sources are the turnover tax statistics and the advance turnover tax return statistics as well as employment and wage data (e.g. wage tax statistics).
For detailed information please refer to our inventory (chapters 1.3 and 3.1.1).
Annual. Regional accounts are released each year in December.
The data are transmitted to Eurostat at the same time with national publication.
The legal deadline for the transmission to Eurostat is T+12 and T+24 months after the reference year respectively (see also chapter 3.1.). Transmission to Eurostat and national publication happen at the same time.
The comparability is ensured by the application of common concepts and definitions (European System of Accounts ESA2010). Between regions comparability is ensured by the NUTS classification.
In regional accounts, the concepts and definitions of ESA 2010 have to be correctly implemented. Whenever new data sources are used or new methods are developed, the aim is to implement these changes in the course of major revisions. This ensures the comparability within the current time series. It is important to note that GDP data revisions at national level, which are published in domain nama10, also lead to revisions of regional GDP data at the next release, even if the regional source data may not have been revised. The latest national available figures for GDP are used to gross-up the regional figures. The standard revision cycle of national and regional accounts also touches the temporal comparability of regional accounts data. For details, please refer to our inventory (chapters 2.1.2 and 2.3).
The only break in Austrian regional accounts concerns the population figures, as 2002 a new methodology was implemented. With 2002, the population figures are no longer compiled by updating individual population aggregates, but rather by counting individual data records, which are maintained and updated quarterly in a database system of Statistics Austria through data deliveries from the Central Population Register (ZMR). The new method enables a more detailed spatial breakdown, includes citizenship information, and allows for a finer differentiation regarding length of stay. Therefore, the discontinuity essentially represents a NUTS-3 level issue.