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 
• Thematic section: National accounts legislation including previous legislation