Statistics on gross national income and weighted average VAT rate for own resources
Gross national income is compiled according to the European System of National and Regional Accounts (ESA 2010). The weighted average value added tax rate is calculated according to ESA 2010. | |
Statistical Classification of Products by Activity in the European Economic Community (CPA 2008) Estonian Classification of Economic Activities (EMTAK 2008) based on NACE Rev. 2 ESA: Classification of transactions 2010 | |
Non-financial corporations Financial corporations General government Households Non-profit institutions serving households (NPISH) | |
Gross National Income equals to GDP (Gross Domestic Product) + primary income receivable by resident institutional units from the rest of the world - primary incomes payable to the rest of the world. | |
Transaction subject to VAT | |
Not applicable FRAME Not applicable | |
Estonia as a whole | |
2004–… | |
Not applicable |
DIRECTLY APPLICABLE LEGAL ACTS 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) (Text with EEA relevance.) 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 (Text with EEA relevance) COMMISSION REGULATION (EC, Euratom) No 116/2005 of 26 January 2005 on the treatment of repayments of VAT to non-taxable persons and to taxable persons for their exempt activities, for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices Commission Regulation (EC) No 1722/2005 of 20 October 2005 on the principles for estimating dwelling services for the purpose of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices Commission Regulation (EC) No 109/2005 of 24 January 2005 on the definition of the economic territory of Member States for the purposes of Council Regulation (EC, Euratom) No 1287/2003 on the harmonisation of gross national income at market prices Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OTHER LEGAL ACTS COUNCIL DECISION of 26 May 2014 on the system of own resources of the European Union (2014/335/EU, Euratom) Comission Decision of 21 November 2005 authorising the Republic of Estonia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document number C(2005) 4423) (Only the Estonian text is authentic) (2005/816/EC, Euratom) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment 2007/436/EC, Euratom: Council Decision of 7 June 2007 on the system of the European Communities’ own resources OTHER AGREEMENTS Statistical Office of the European Union (Eurostat) DG BUDG |
The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 32, § 34, § 35, § 38 of the Official Statistics Act. | |
The dissemination of data collected for the production of official statistics is based on the requirements laid down in §§ 34 and 35 of the Official Statistics Act. The principles for treatment of confidential data can be found here. |
Not published | |
Not published | |
Not published | |
Not applicable | |
Data on gross national income (GNI) for the previous financial year (the GNI questionnaire) and the annual quality report on GNI data are submitted to the European Commission by 22 September each year. The description of the methodology and data sources for GNI estimates are compiled and submitted to Eurostat within one year of the GDP revision or at least every five years. The weighted average VAT rate calculations and the description of the methodology are submitted to the Ministry of Finance by 20 July each year for the preparation of the annual report on VAT base. | |
Manual on sources and methods for the compilation of COFOG statistics. Classification of the Functions of Government (COFOG), Eurostat (2019) | |
According to Commission implementing Regulation (EU) 2016/2304, the quality report on data transmitted pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council |
To assure the quality of processes and products, Statistics Estonia applies the EFQM Excellence Model, the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the requirements in § 7. “Principles and quality criteria of producing official statistics” of the Official Statistics Act. | |
Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions. |
Ministry of Finance | |
Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys. All results are available on the website of Statistics Estonia in the section User surveys. | |
The data are in compliance with Eurostat rules. |
The gross national income (GNI) data (GNI questionnaire) for the previous financial year and the Quality report are transmitted to European Commission by 22 September each year. A descripion of the methods and data sources used to calculate gross national income are compiled and transmitted to Eurostat within one year of the GDP revision or at least every five years. The weighted average VAT rate calculations with description of methodology are transmitted to the Ministry of Finance by 20 July each year. | |
The data are submitted on time. |
The geographical comparability of national accounts in Member States of the European Union is ensured by the application of common definitions of the European System of Accounts (ESA 2010). Worldwide geographical comparison is also possible as most non-European countries apply the System of National Accounts (SNA 2008) guidelines, and SNA 2008 is consistent with ESA 2010. | |
The European System of Accounts (ESA) 95 methodology is applied to the gross national income (GNI) time series 2004–2013. In September 2014, Statistics Estonia replaced ESA 95 with the ESA 2010 methodology. The new methodology is applied to the GNI time series starting from the entering into force of the new GNI Regulation. | |
Within the system of national accounts there is full consistency between the domains: annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables. However, in practice full consistency may not always be possible and temporary discrepancies might occur. They are usually the result of vintage differences. Primary statistics like structural business statistics (SBS), short term statistics (STS) and labour force statistics (LFS) are widely used as input for national accounts. However, there is no full consistency between these statistical domains and national accounts. Main reasons are differences in concepts/definitions and in coverage. Balance of payments is also used as an important source for national accounts. The definitions and coverage of balance of payments, as defined in the BPM6 manual, are fully harmonised with those in ESA 2010. Therefore, balance of payments variables are in principle fully coherent with the corresponding national accounts variables. | |
Within the system of national accounts there is full consistency between the domains: annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables. However, in practice full consistency may not always be possible and temporary discrepancies might occur. They are usually the result of vintage differences. |
The data revision policy and notification of corrections are described in the section Principles of dissemination of official statistics of the website of Statistics Estonia. | |
Not applicable |
SURVEY DATA Not used ADMINISTRATIVE DATA Annual reports of enterprises (with a turnover of 0–16,000 euros, starting from 2011) are received from the commercial register of the Centre of Registers and Infomation Systems. Data on the following tax returns are received from the Estonian Tax and Customs Board: value added tax return (form KMD) and business income of a resident natural person (form E). Information on changes in VAT rates is received from the Ministry of Finance. DATA FROM OTHER STATISTICAL ACTIVITIES Data from statistical activities 21401 “National accounts (annual)” and 21408 “Supply and use tables” are used. | |
Annual | |
Administrative data are obtained from FTP-server and via X-Road, directly from a database, as an Excel table by e-mail and from the website of the data source. | |
The data are compared with the data of previous periods. | |
The collected data are converted into statistical output. This includes calculation of additional indicators. | |
Not applied |