Commission Implementing Regulation (EU) 2025/2251

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THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to 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)^note, and in particular Article 5(3) thereof,Whereas:

(1)The measures on exhaustiveness are one of the issues listed in Commission Delegated Regulation (EU) 2020/2147^note.

(2)Since the entry into force of Commission Decision 94/168/EC, Euratom^note, significant improvements have been made in the harmonisation and quality of the measures on exhaustiveness applied by Member States. Despite these improvements, for the data on gross national income (GNI) to be reliable, exhaustive and comparable, the measures on exhaustiveness need to be further harmonised, taking into account the results of verification in this field. In particular, GNI verification has revealed a need to further harmonise the measures relating to: (i) the comparison between employment data according to demographic sources and employment underlying estimates of gross domestic product at market prices (GDP); (ii) statistical adjustments pertaining to income in kind and tips or gratuities; (iii) the use of information from fiscal audits for improving the exhaustiveness of GDP estimates; and (iv) the statistical adjustments pertaining to illegal economic activities.

(3)Demographic sources (such as the labour force survey, population censuses) are an efficient means of validating the employment underlying GDP estimates (pertinent to GDP compilations by the production and income approaches) or of making adjustments to GDP for non-observed production and income. The labour force survey has been conducted in a consistent manner in all Member States based on Regulation (EU) 2019/1700 of the European Parliament and of the Council^note and on Commission Implementing Regulation (EU) 2019/2240^note. Business statistics sources, such as structural business statistics and statistical business registers, used to compile GDP in all Member States comply with Regulation (EU) 2019/2152 of the European Parliament and of the Council^note (the ‘EBS Regulation’) and with Commission Implementing Regulation (EU) 2020/1197^note.

(4)Income in kind and tips or gratuities are phenomena present in all Member States, and the estimates of GDP may require adjustments to capture them.

(5)Personal and corporate income tax and value added tax systems, together with corresponding fiscal audit mechanisms, exist in all Member States. Information from fiscal audits may be used to make adjustments for misreported production and income.

(6)Since the entry into force of Regulation (EU) No 549/2013 of the European Parliament and of the Council^note (‘ESA 2010’), all Member States have made adjustments to GDP, where appropriate, to account for illegal economic activities that fall within the production boundary.

(7)Statistical and administrative infrastructure that enables a further harmonisation of those measures on exhaustiveness therefore exists in all Member States.

(8)GNI aggregates and their components should comply with the relevant definitions and accounting rules of ESA 2010.

(9)To further harmonise the measures on exhaustiveness, the measures laid down in Decision 94/168/EC, Euratom should be replaced, and Decision 94/168/EC, Euratom should therefore be repealed.

(10)The measures set out in this Regulation are in accordance with the opinion of the European Statistical System Committee,

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Commission Implementing Regulation (EU) 2025/2251

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