Foreign trade reported by non-resident VAT traders (NR-VATT), ESA 2010 Methodological note – 2025 edition
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Summary
This methodological note guides compilers of BOP and NA statistics on following the principle of economic ownership change per ESA 2010 and BPM6 for foreign trade by NR-VATT. It details recommendations on identifying NR-VATT, excluding certain cross-border movements, and including certain resident transactions, ensuring accurate EU data collection.
Additional information
- Product code: KS-GQ-24-020
- ISBN 978-92-68-19575-8
- ISSN 2315-0815
- doi: 10.2785/38844
- Themes: Economy and finance
- Collection: Manuals and guidelines