Legislation

Key legal documents

• EU regulation 549/2013 on the European system of regional and national accounts (ESA 2010)
• EU decision 2014/403 on granting derogations to Member States
• EU regulation 724/2014 on the interchange standard for the transmission of data
• EU regulation 2015/1342 amending the methodology for the classification of products by activity
• EU regulation 2015/1365 on the transmission format for research and development expenditure data
• EU regulation 2016/2304 on the modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted regarding EU regulation 549/2013
• EU decision 2018/1891 on granting derogations to Member States
• EU regulation 2023/734 amending the European system of regional and national accounts (ESA 2010)

Further information

• The European System of Accounts - ESA 2010 - interactive version
• European system of accounts - ESA 2010 - edited version 
• ESA 2010 Transmission Programme - edited version 

For further information, please consult our thematic section on ESA 2010.

Previous legislation

• EU regulation 2223/96 on ESA 95 Regulation
• EU regulation 448/98 on FISIM
• EU decision 98/715 on Price and volume measures (1)
• EU regulation 264/2000 on Short-term public finance statistics
• EU regulation 1500/2000 on General government expenditure and revenue
• EU regulation 2516/2000 on Taxes and social contributions
• EU regulation 995/2001 on Taxes and social contributions (implementing act)
• EU regulation 2558/2001 on Swaps arrangements and forward rate agreements
• EU regulation 113/2002 on Classification of expenditure
• EU regulation 359/2002 on Use of ESA 95 for VAT own resources
• EU regulation 1889/2002 on FISIM (implementing act)
• EU decision No 2002/990 on Price and volume measures (2)
• EU regulation No 1267/2003 on Transmission of data
• EU regulation 501/2004 on Quarterly financial accounts for general government
• EU regulation 1161/2005 on Quarterly non-financial sector accounts
• EU decision No 2006/209 on Derogations for Member States
• EU regulation 1392/2007 on Transmission programme of national accounts data
• EU regulation 400/2009 on Implementing powers of the Commission
• EU regulation 715/2010 on NACE Rev. 2