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Harmonising gross national income statistics at the European Union level
Harmonising gross national income statistics at the European Union level
Harmonising gross national income statistics at the European Union level
Regulation (EU) 2019/516 on the harmonisation of gross national income at market prices
Definitions
The regulation requires that GNI and gross domestic product at market prices (GDP)* be defined in accordance with ESA 2010.
Transmission of data and additional information to the European Commission
EU Member States have to:
Procedures and checks on the calculation of GNI
An expert group, set up by a Commission Decision and comprising representatives from the Member States, has been set up to:
With regard to the inventories provided by the Member States, the Commission will verify the sources and their uses and methods, including by carrying out information visits.
Implementing and delegated acts
The regulation gives the Commission powers to adopt:
In October 2020, the Commission adopted Implementing Regulation (EU) 2020/1546, which sets out the structure and detailed arrangements of the inventory of the sources and methods used to produce GNI aggregates and their components in accordance with ESA 2010.
In November 2021, the Commission adopted:
In November 2023, the Commission adopted Implementing Regulation (EU) 2023/2493 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts).
European Statistical System Committee
Eurostat is assisted and advised by the European Statistical System Committee, which is composed of representatives from Member States and chaired by the Commission.
Report
The Commission presented its report to the European Parliament and the Council of the European Union on the regulation’s application before its deadline of 1 January 2023.
It has applied since 18 April 2019.
For further information, see:
Production approach. 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). It is also the balancing item in the total economy production account.
Expenditure approach. GDP is the sum of final uses of goods and services by resident institutional units (final consumption and gross capital formation) plus exports and minus imports of goods and services.
Income approach. GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).
Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, pp. 19–24).
Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (OJ L, 2023/2493, 16.11.2023).
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, pp. 1–8).
Commission Implementing Regulation (EU) 2021/1947 of 10 November 2021 on the definition of the geographic territory of Member States for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 91/450/EEC, Euratom and Commission Regulation (EC) No 109/2005 (OJ L 398, 11.11.2021, pp. 1–3).
Commission Implementing Regulation (EU) 2021/1948 of 10 November 2021 on the treatment of repayments of value added tax to non-taxable persons and to taxable persons for their exempt activities for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 1999/622/EC, Euratom and Commission Regulation (EC, Euratom) No 116/2005 (OJ L 398, 11.11.2021, pp. 4–5).
Commission Implementing Regulation (EU) 2021/1949 of 10 November 2021 on the principles for estimating dwelling services for the purposes of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (GNI Regulation) and repealing Commission Decision 95/309/EC, Euratom and Commission Regulation (EC) No 1722/2005 (OJ L 398, 11.11.2021, pp. 6–18).
Commission Implementing Regulation (EU) 2020/1546 of 23 October 2020 establishing the structure and detailed arrangements of the inventory of the sources and methods used to produce gross national income aggregates and their components in accordance with the European System of Accounts (ESA 2010) (OJ L 354, 26.10.2020, pp. 1–3).
Commission Delegated Regulation (EU) 2020/2147 of 8 October 2020 supplementing Regulation (EU) 2019/516 of the European Parliament and of the Council by defining the list of issues to be addressed in every verification cycle (OJ L 428, 18.12.2020, p. 9).
Commission Decision of 17 May 2019 setting up the Commission expert group on gross national income (OJ C 174, 21.5.2019, pp. 5–8).
Consolidated version of the Treaty on the Functioning of the European Union – Part Seven – General and final provisions – Article 338 (ex Article 285 TEC) (OJ C 202, 7.6.2016, pp. 192–193).
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union (OJ L 168, 7.6.2014, pp. 105–111).
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 (OJ L 174, 26.6.2013, pp. 1–727).
Successive amendments to Regulation (EU) No 549/2013 have been incorporated into the original document. This consolidated version is of documentary value only.
Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, pp. 164–173).
See consolidated version.
last update 08.01.2024