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.
[BA1] Agency for Statistics of Bosnia and Herzegovina (Agencija za statistiku Bosne i Hercegovine)
1.2. Contact organisation unit
Environment, Energy and Regional Statistics Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Zelenih beretki 26, 71 000 - Sarajevo
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
15 April 2026
2.2. Metadata last posted
15 April 2026
2.3. Metadata last update
15 April 2026
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes)
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of the taxpayer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
energy taxes (including CO2 taxes),
transport taxes,
pollution taxes,
resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
households as consumers
non-residents
not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follow the ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to the government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics and is in line with the guidance, concepts and definitions of the System of Environmental and Economic Accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Bosnia and Herzegovina
3.8. Coverage - Time
2020-2024
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The confidentiality of statistical data is regulated by law and the staff responsible for data production has the obligation, according to the same legal basis, to protect confidentiality. The Law on Statistics of Bosnia and Herzegovina (Official Gazette BiH 26/04 and 42/04 - Chapter XI - Articles 23-29) establishes the principle of confidentiality as one of the main principles. The agency for Statistics of BIH produces and disseminates data in line with the statistical principles of the European Statistics Code of Practice, and in particular in line with the principle of statistical confidentiality.
7.2. Confidentiality - data treatment
Data are not published separately but only at the level of Bosnia and Herzegovina.
8.1. Release calendar
FIRST RELEASES ENV_24_2023_Y1_1 Environmental taxes by economic activity, 2023
PUBLISHING PROGRAMME 2025.
SUBJECT MATTER AREA Environment and Energy SUBJECT MATTER SUB-AREA Environment PUBLISHING MEDIA First Releases NOS. PER YEAR 1 REFERENCE PERIOD 2024 LEVEL Bosnia and Herzegovina PLANNED DATE OF PUBLISHING 27 November 2026 ACTUAL DATE OF PUBLISHING 27 November 2026
At the end of December each year, BHAS publishes a Release Calendar with the exact date and time of publication of statistics for the following year.
According to the Release Date announced in the Publishing Programme and in the Calendar of Statistical Data Issues, the Agency for Statistics of Bosnia and Herzegovina publications are released at 11:00 a.m. in electronic format. BiH ETEA data are disseminated on the Agency for Statistics of BiH (www.bhas.gov.ba) in an objective, professional, and transparent manner in which all users are treated equitably. The principle that all users have equal access to statistical data on an impartial basis is set out in Article 8, paragraph 2, point h, and Article 19 paragraph 2 of the Law on Statistics of Bosnia and Herzegovina and the Agency for Statistics of BiH implements it consistently in practice.
See concept 8.1
Annually
10.1. Dissemination format - News release
First Releases are published on BHAS's website according to the preannounced release calendar.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable
10.5.1. Metadata - consultations
It will be calculated and provided by EUROSTAT.
10.6. Documentation on methodology
Environmental taxes by economic activity (ETEA)methodology is based on Eurostat manuals and regulations.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Quality reports are to be gradually available on the BHAS website.
11.1. Quality assurance
The Agency for Statistics of BiH follows the organization and quality management recommendations provided in the „European Statistics Code of Practice“ and implements the guidelines in the „European Statistical System Quality Assurance Framework“. More details in terms of quality assurance and all procedures that describe the quality policy in the Agency for Statistics of BiH can be found in the document „Quality Management Policy and Mechanisms in the Agency for Statistics of BiH“
Data is collected from reliable administrative sources, applying high standards about the methodology and ensuring a high degree of comparability.
12.1. Relevance - User Needs
Users of data on environmental taxes and charges are governmental organizations, legal entities, universities, and the general public.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Most of the data are not available, and the completeness of the data is difficult to express in percentages. The data is partially available.
Aggregate data by tax category was submitted: taxes on energy, transport, pollution, and resources.
12.3.1. Data completeness - rate
Not applicable.
Not applicable
13.1. Accuracy - overall
Not applicable
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
On April 15, 2026, the Agency for Statistics of Bosnia and Herzegovina forwarded data for 2020-2024 to Eurostat Aggregated data (by environmental categories) on environmental taxes were submitted through the ETEA questionnaire in 2025 through EDAMIS.
14.1.1. Time lag - first result
April 15, 2026, forwarded EUROSTAT data for the period 2020-2024. The data will be published at the national level in November 2026.
14.1.2. Time lag - final result
Final results will be available after the validation process.
14.2. Punctuality
The ETEA is published nationally according to the national publishing calendar and reported to Eurostat at the latest April 30 st. current year.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
The submitted ETEA Aggregate data is compiled in accordance with harmonized guidelines provided by Eurostat and is therefore comparable to other countries as all EU member states use the same methodology.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Taxes are calculated for the time series 2017 to 2024 and data are comparable.
15.2.1. Length of comparable time series
2017-2024
15.2.2. Comparability - over time detailed
Tax type
Reference period
Reasons for breaks
Energy taxes
2017-2024
no
Transport taxes
2017-2024
no
Pollution taxes
2017-2024
no
Resource taxes
2017-2024
no
15.3. Coherence - cross domain
Not applicable
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
The list of environmental taxes for Bosnia and Herzegovina was prepared in coordination with the Department of National Accounts (based on the existing non-validated NTL).
15.3.2.1. Coherence - National Accounts detailed
Tax type
Discrepancy
Size of discrepancy
Reasons
Energy taxes
no
0
Transport taxes
no
0
Pollution taxes
no
0
Resource taxes
no
0
15.4. Coherence - internal
Not applicable
There are no special costs for the collection of statistical data.
17.1. Data revision - policy
The Agency for Statistics of BiH does not have an official document on revision policy.
17.2. Data revision - practice
Data revisions are carried out in the case of a change in methodology, subsequent data, or calculation error that significantly impacts the calculation. The users of statistical data are informed about revision (revised data) on the website.
17.2.1. Data revision - average size
Will be calculated and provided by EUROSTAT.
17.2.2. Status of data
Transmitted data can be considered as final, but some corrections and revisions may occur during the validation process.
Data will be final after validation.
18.1. Source data
The list of environmental taxes for Bosnia and Herzegovina was prepared. All identified environmental taxes are grouped into 4 categories: energy taxes, transport taxes, pollution and resources. The list of CO2 taxes, as well as other CO2 taxes, do not exist in Bosnia and Herzegovina for the reporting period.
Environmental taxes are based on administrative data, identified in tax data sources. The institution is responsible for taxes at the state level is the Administration for Indirect Taxation of Bosnia and Herzegovina. The institution responsible for taxes in the Republika Srpska entity is the Tax Administration of the Republika Srpska. The institution responsible for taxes in the Federation of Bosnia and Herzegovina is the Ministry of Finance, Tax Administration. At the level of the Brčko District, the Finance Directorate is in charge of taxes.
18.1.1. Source data detailed
Environmental taxes are based on the existing National Tax List (NTL) by the Central Bank of Bosnia and Herzegovina, which EUROSTAT has never validated.
The list of environmental taxes for Bosnia and Herzegovina was developed through IPA MBP 2019 SP 5.5 Environmental Accounts
The National Accounts Department is not working on updating the existing NTL list.
All identified environmental taxes are grouped into 4 categories: energy taxes, transport taxes, pollution taxes, and resource taxes.
CO2 taxes, other CO2 taxes are not yet applied in Bosnia and Herzegovina.
All data are collected directly from administrative sources:
Indirect Taxation Authority of Bosnia and Herzegovina;
Tax Administration of the Republic of Srpska;
Tax Administration Federation of Bosnia and Herzegovina and
Finance Directorate of the Brcko District
18.2. Frequency of data collection
Annually
18.3. Data collection
Data are obtained from administrative sources in electronic form (Indirect Taxation Authority of Bosnia and Herzegovina, Tax Administration of the Republic of Srpska, Tax Administration Federation of Bosnia and Herzegovina, Finance Directorate of the Brcko District).
18.4. Data validation
BHAS does not perform data validation because all data is obtained from administrative sources.
18.5. Data compilation
The development and establishment of environmental tax accounts (ETEA) in Bosnia and Herzegovina started in 2022 through the statistical project IPA 2019 MBP SP 5.5 Environmental and Forestry Accounts. In Bosnia and Herzegovina, there are taxes at the state level (indirect taxes) and at the entity level (direct taxes). The Agency for Statistics of Bosnia and Herzegovina (BHAS), together with colleagues from entity statistical institutions, identified data sources for tax data for all levels. For Bosnia and Herzegovina, environmental taxes were identified according to the economic activity accounts (ETEA) and divided by category. Statistics used the Eurostat statistical guide for the 2013 edition of Environmental Taxes for the allocation of tax revenues. It is important to note that supply and use tables (SUT) of national accounts are not available. The lack of support from national accounts makes the development of monetary environmental accounts difficult. For this reason, statisticians working on ETEA directly contact tax institutions with a request for data. Administrative sources submitted data in aggregated form, by environmental categories. However, the more demanding part of submitting data according to the industrial classification NACE Rev. 2 A*64 is rejected by tax institutions. The signing of a Memorandum of Understanding between statistical institutions in BiH and tax administrations at all levels is a condition for submitting data. These activities were carried out during 2024 through the IPA Twinning 2019 EU 4 project, which aimed to increase the use of administrative data sources in the production of official statistics in Bosnia and Herzegovina. A technical protocol for data exchange between selected administrative data holders and statistical institutions in BiH was developed with a specification for the purposes of obtaining data on paid revenues from environmental taxes according to NACE Rev. 2 A*64. The Memorandum of Understanding was not completed or signed by the end of 2025. According to the information we have, the 2019 EU 4 ADMIN Project has been extended until September 2026. For this reason, the Statistics Agency is not able to provide data on paid revenues from environmental taxes according to NACE Rev. 2 A*64 this year either. We believe that the Memorandum of Understanding will finally be signed in 2026. Also, the absence of an official, validated NTL list by EUROSTAT creates problems in the work on taxes for environmental protection according to economic activity accounts (ETEA).
In 2024, the Central Bank of Bosnia and Herzegovina stopped working on the production of the NTL list that was regularly sent to Eurostat. In February 2026, the Agency for Statistics of Bosnia and Herzegovina and the Central Bank of Bosnia and Herzegovina signed an MoU. With the signing of this document, the CBBIH started working again on the production of data for the NTL list; however, the NTL list for 2024 will be completed only in the fall of 2026. It is important to note that ESA 2010 has not been implemented, which creates major problems for the NTL list of Bosnia and Herzegovina.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
Tax type
Reference years
Method for breaking down revenue to payer
Transport taxes
2017-2024
Not applicable.
Energy taxes
2017-2024
Not applicable.
Pollution taxes
2017-2024
Not applicable.
Resources taxes
2017-2024
Not applicable.
18.5.3. Compilation of estimations
Not applicable.
18.5.4. Compilation of revenue payable by non-residents
Not applicable.
18.5.5. Compilation of revenue broken down by payer for years before 2008
We are unable to compile revenue broken down by payer for years before 2008.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
No
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes)
15 April 2026
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follow the ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to the government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics and is in line with the guidance, concepts and definitions of the System of Environmental and Economic Accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Bosnia and Herzegovina
The data refer to the calendar years.
Not applicable
Million National Currency (MNAC)
The development and establishment of environmental tax accounts (ETEA) in Bosnia and Herzegovina started in 2022 through the statistical project IPA 2019 MBP SP 5.5 Environmental and Forestry Accounts. In Bosnia and Herzegovina, there are taxes at the state level (indirect taxes) and at the entity level (direct taxes). The Agency for Statistics of Bosnia and Herzegovina (BHAS), together with colleagues from entity statistical institutions, identified data sources for tax data for all levels. For Bosnia and Herzegovina, environmental taxes were identified according to the economic activity accounts (ETEA) and divided by category. Statistics used the Eurostat statistical guide for the 2013 edition of Environmental Taxes for the allocation of tax revenues. It is important to note that supply and use tables (SUT) of national accounts are not available. The lack of support from national accounts makes the development of monetary environmental accounts difficult. For this reason, statisticians working on ETEA directly contact tax institutions with a request for data. Administrative sources submitted data in aggregated form, by environmental categories. However, the more demanding part of submitting data according to the industrial classification NACE Rev. 2 A*64 is rejected by tax institutions. The signing of a Memorandum of Understanding between statistical institutions in BiH and tax administrations at all levels is a condition for submitting data. These activities were carried out during 2024 through the IPA Twinning 2019 EU 4 project, which aimed to increase the use of administrative data sources in the production of official statistics in Bosnia and Herzegovina. A technical protocol for data exchange between selected administrative data holders and statistical institutions in BiH was developed with a specification for the purposes of obtaining data on paid revenues from environmental taxes according to NACE Rev. 2 A*64. The Memorandum of Understanding was not completed or signed by the end of 2025. According to the information we have, the 2019 EU 4 ADMIN Project has been extended until September 2026. For this reason, the Statistics Agency is not able to provide data on paid revenues from environmental taxes according to NACE Rev. 2 A*64 this year either. We believe that the Memorandum of Understanding will finally be signed in 2026. Also, the absence of an official, validated NTL list by EUROSTAT creates problems in the work on taxes for environmental protection according to economic activity accounts (ETEA).
In 2024, the Central Bank of Bosnia and Herzegovina stopped working on the production of the NTL list that was regularly sent to Eurostat. In February 2026, the Agency for Statistics of Bosnia and Herzegovina and the Central Bank of Bosnia and Herzegovina signed an MoU. With the signing of this document, the CBBIH started working again on the production of data for the NTL list; however, the NTL list for 2024 will be completed only in the fall of 2026. It is important to note that ESA 2010 has not been implemented, which creates major problems for the NTL list of Bosnia and Herzegovina.
The list of environmental taxes for Bosnia and Herzegovina was prepared. All identified environmental taxes are grouped into 4 categories: energy taxes, transport taxes, pollution and resources. The list of CO2 taxes, as well as other CO2 taxes, do not exist in Bosnia and Herzegovina for the reporting period.
Environmental taxes are based on administrative data, identified in tax data sources. The institution is responsible for taxes at the state level is the Administration for Indirect Taxation of Bosnia and Herzegovina. The institution responsible for taxes in the Republika Srpska entity is the Tax Administration of the Republika Srpska. The institution responsible for taxes in the Federation of Bosnia and Herzegovina is the Ministry of Finance, Tax Administration. At the level of the Brčko District, the Finance Directorate is in charge of taxes.
See concept 8.1
Annually
On April 15, 2026, the Agency for Statistics of Bosnia and Herzegovina forwarded data for 2020-2024 to Eurostat Aggregated data (by environmental categories) on environmental taxes were submitted through the ETEA questionnaire in 2025 through EDAMIS.
The submitted ETEA Aggregate data is compiled in accordance with harmonized guidelines provided by Eurostat and is therefore comparable to other countries as all EU member states use the same methodology.
Taxes are calculated for the time series 2017 to 2024 and data are comparable.
