Source: EURLEX
Language: en
Format: md

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| European flag | Official Journal  of the European Union | EN  L series |

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|  | 2024/1251 | 7.5.2024 |

COMMISSION IMPLEMENTING DECISION (EU) 2024/1251

of 25 April 2024

granting derogations to certain Member States regarding the transmission of statistics under Regulation (EU) No 549/2013 of the European Parliament and of the Council concerning the European system of national and regional accounts

(notified under document C(2024) 2534)

(Only the Bulgarian, Croatian, Danish, Dutch, English, Finnish, French, German, Greek, Irish, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovak and Swedish texts are authentic)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to 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 [(1)](#ntr1-L_202401251EN.000101-E0001), and in particular Article 6(1) thereof,

Whereas:

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| (1) | In line with Article 6(1) of Regulation (EU) No 549/2013, the Commission is to grant temporary derogations to Member States, in so far as national statistical systems necessitate major adaptations to apply the new statistical requirements introduced by that Regulation. Derogations are to be granted on duly justified grounds, for a maximum duration of 3 years. |

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| (2) | Bulgaria, Denmark, Germany, Ireland, Greece, Croatia, Italy, Cyprus, Lithuania, Luxembourg, the Netherlands, Poland, Portugal, Romania, Slovakia, Finland and Sweden have submitted requests to be granted temporary derogations, pursuant to Article 6(3) of Regulation (EU) No 549/2013, in order to comply with the new statistical requirements under that Regulation introduced by Regulation (EU) 2023/734 of the European Parliament and of the Council [(2)](#ntr2-L_202401251EN.000101-E0002). |

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| (3) | In accordance with the information provided in those requests the Commission considers that major adaptations to the national statistical systems of the Member States concerned are necessary. The derogations envisaged by Article 6(1) of Regulation (EU) No 549/2013 are therefore justified and should be granted to Bulgaria, Denmark, Germany, Ireland, Greece, Croatia, Italy, Cyprus, Lithuania, Luxembourg, the Netherlands, Poland, Portugal, Romania, Slovakia, Finland and Sweden. |

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| (4) | The measures provided for in this Decision are in line with the opinion of the European Statistical System Committee, established by Article 7 of Regulation (EC) No 223/2009 of the European Parliament and of the Council [(3)](#ntr3-L_202401251EN.000101-E0003) on European statistics. |

HAS ADOPTED THIS DECISION:

Article 1

The derogations from Regulation (EC) No 549/2013 set out in the Annex to this Decision shall be granted to the Member States listed therein.

Article 2

This Decision is addressed to the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland, and the Kingdom of Sweden.

Done at Brussels, 25 April 2024.

For the Commission

Paolo GENTILONI

Member of the Commission

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ANNEX

Country: Bulgaria

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| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 - household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995Q1-2025Q2 | September 2025 |
| 1A | National accounts main aggregates – annual: P.51g\_AN.1132 - gross fixed capital formation in ICT equipment at t+9 months after the reference period | Derogation on transmission of variable | 1995-2026 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.76r VAT- and GNI-based EU own resources, revenue | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - memo: own resource collection costs | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 8 | Non-financial accounts by sector – annual: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1999-2025 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: all variables | Longer transmission deadline: transmission at t+3 months after the reference period instead of at t+85 days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 801SA | Non-financial accounts by sector – quarterly – seasonally and calendar adjusted data: all variables | Longer transmission deadline: transmission at t+3 months + 3 working days after the reference period instead of at t+85 days + 3 working days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 11 | General government expenditure by function (COFOG) – annual: all variables | Longer transmission deadline: transmission at t+12 months after the reference year instead of at t+11 months after the reference year | 1995-2025 | November 2027 |
| 22 | Gross fixed capital formation by economic activity and by asset (transactions) – annual: P.51g\_AN.1132 - ICT equipment, A\*10 industry breakdowns | Derogation on transmission of variables | 2000-2025 | September 2027 |
| 22 | Gross fixed capital formation by economic activity and by asset (transactions) – annual: P.51g\_AN.1132 - ICT equipment, A\*21 industry breakdowns | Derogation on transmission of variables | 2000-2024 | December 2027 |

Country: Denmark

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.3r\_S.212 subsidies, revenue from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2020 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2020 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2020 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2020 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: all variables | Longer transmission deadline: transmission at t+3 months after the reference period instead of at t+85 days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 801SA | Non-financial accounts by sector – quarterly – seasonally and calendar adjusted data: all variables | Longer transmission deadline: transmission at t+3 months + 3 working days after the reference period instead of at t+85 days + 3 working days | 1999Q1-2027Q1 | September 2027 |
| 27 | Financial accounts and balance sheets of general government – quarterly: all variables | Longer transmission deadline: first transmission at t + 88 days after the reference period instead of at t+85 days after the reference period | 1999Q1-2027Q1 | September 2027 |

Country: Germany

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 22 | Gross fixed capital formation by economic activity and by asset (transactions) – annual: P.51g\_AN.1132 - ICT equipment, A\*10 industry breakdowns | Derogation on transmission of variables | 2000-2025 | September 2027 |
| 22 | Gross fixed capital formation by economic activity and by asset (transactions) – annual: P.51g\_AN.1132 - ICT equipment, A\*21 industry breakdowns | Derogation on transmission of variables | 2000-2024 | December 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - average remaining maturity of debt (in years and months) | Until expiry of the derogation, the variable can be transmitted as estimated and confidential on the basis of available data for budgetary central and state government data | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - AF.32L long-term debt securities: zero-coupon bonds - balance sheet | Until expiry of the derogation, the variable can be transmitted as confidential | 2020-2026 | October 2027 |

Country: Ireland

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 6 | Financial accounts by sector – annual: all variables | First transmission at t + 6 months after the reference period instead of at t + 4 months after the reference period | 1995-2025 | April 2027 |
| 7 | Balance sheets for financial assets and liabilities – annual: all variables | First transmission at t + 6 months after the reference period instead of at t + 4 months after the reference period | 1995-2025 | April 2027 |

Country: Greece

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: all variables at t+2/(3) months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995Q1-2027Q2 | September 2027 |
| 1Q | National accounts main aggregates –quarterly: all variables at t+9 months after the reference period | Derogation on retransmission for consistency with table 1A at t+9 months after the reference period | 1995Q1-2027Q2 | September 2027 |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 – Household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995Q1-2025Q2 | September 2025 |
| 1A | National accounts main aggregates – annual: all variables at t+2/(3) and t+9 months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995-2026 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - memo: own resource collection costs | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.74r\_S.212 current international cooperation, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.74p\_S.212 current international cooperation, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.3r\_S.212 subsidies, revenue from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2019 | September 2027 |
| 5 | Household final consumption expenditure by purpose– annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 8 | Non-financial accounts by sector – annual | Derogation on consistency with table 801 at t+9 months after the reference period | 1995-2025 | September 2027 |
| 11 | General government expenditure by function (COFOG) – annual: all variables | Longer transmission deadline: transmission at t+12 months after the reference year instead of at t+11 months after the reference year | 1995-2025 | November 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity 1-5 (incl.) years | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity < 1 (incl.) year | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - average remaining maturity of debt (in years and months) | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt denominated in national currency (after swaps) - balance sheet | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt denominated in euro (after swaps) - balance sheet | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt denominated in foreign currencies (after swaps) - balance sheet | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value - original maturity > 1 year | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - original maturity > 1 year | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity 1-5 (incl.) years | Until expiry of the derogation, the variable can be partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity > 1 year | Transmission partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in national currency | Transmission partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in euro | Transmission partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in foreign currency | Transmission partly based on estimates (parts of variable not available) | 2020-2026 | October 2027 |

Country: Croatia

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: all variables at t+9 months after the reference period | Derogation on retransmission for consistency with table 1A at t+9 months | 1995Q1-2027Q2 | September 2027 |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 - Household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995Q1-2026Q2 | September 2027 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.3r\_S.212 subsidies, revenue from the institutions and bodies of the European Union | Derogation on transmission of variable | 2013-2014 | March 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2013-2014 | March 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2013-2014 | March 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2013-2014 | March 2026 |
| 5 | Household final consumption expenditure by purpose – annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 1999-2024 | September 2026 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 1999-2024 | September 2026 |
| 8 | Non-financial accounts by sector – annual: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1999-2024 | September 2026 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 1999Q1-2026Q1 | September 2026 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 1999Q1-2026Q1 | September 2026 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1999Q1-2026Q1 | September 2026 |

Country: Italy

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| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 8 | Non-financial accounts by sector– annual: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.13 general government - uses - D.42 distributed income of corporations | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801SA | Non-financial accounts by sector –quarterly – seasonally and calendar adjusted data: all variables | Longer transmission deadline: transmission at t+3 months +3 working days after the reference period instead of at t+85 days + 3 working days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 25 | Non-financial accounts of general government – quarterly: S.13 general government - D.92p investment grants, expenditure - non-seasonally adjusted | Derogation on transmission of variable | 2002Q1-2025Q3 | March 2026 |

Country: Cyprus

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| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 - Household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995Q1-2026Q2 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - memo: own resource collection costs | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.74r\_S.212 current international cooperation, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.76r VAT- and GNI-based EU own resources, revenue | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.74p\_S.212 current international cooperation, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.76p VAT- and GNI-based EU own resources, expenditure | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.13 general government - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.3r\_S.212 subsidies, revenue from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.7r\_S.212 other current transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9r\_S.212 capital transfers, revenue, from the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 2 | Main aggregates of general government and its subsectors – annual: S.1 total economy - D.9p\_S.212 capital transfers, expenditure, to the institutions and bodies of the European Union | Derogation on transmission of variable | 2004-2013 | September 2026 |
| 5 | Household final consumption expenditure by purpose – annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 2018-2025 | September 2027 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 2018-2025 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly: S.2 rest of the world - resources - D.45 rent | Derogation on transmission of variable | 2018Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly: S.2 rest of the world - uses - D.45 rent | Derogation on transmission of variable | 2018Q1-2027Q1 | September 2027 |
| 11 | General government expenditure by function (COFOG) – annual: all variables | Longer transmission deadline: transmission at t+12 months after the reference year instead of at t+11 months after the reference year | 1995-2024 | November 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - original maturity > 1 year | Derogation on transmission of variable | 2020-2024 | April 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity 1-5 (incl.) years | Derogation on transmission of variable | 2020-2024 | April 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity > 1 year | Derogation on transmission of variable | 2020-2024 | April 2026 |

Country: Lithuania

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| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 5 | Household final consumption expenditure by purpose – annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2019 | September 2027 |

Country: Luxembourg

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| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 5 | Household final consumption expenditure by purpose – annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households in current prices | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 5 | Household final consumption expenditure by purpose – annual: All Coicop breakdowns (01-13) of individual consumption expenditure of households in previous year’s prices and chain linked volumes | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2025 | September 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - original maturity > 1 year | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity 1-5 (incl.) years | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity > 1 year | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity 1-5 (incl.) years | Variable or parts of variable not available: Transmission as non-publishable estimates for budgetary central government | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity < 1 (incl.) year | Variable or parts of variable not available: Transmission as non-publishable estimates for budgetary central government | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - average remaining maturity of debt (in years and months) | Variable or parts of variable not available: Transmission as non-publishable estimates for budgetary central government | 2020-2026 | October 2027 |

Country: Netherlands

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity 1-5 (incl.) years | Until expiry of the derogation, the variable can be transmitted as non-publishable estimates (variable or parts of variable not available) | 2020-2025 | October 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity 1-5 (incl.) years | Until expiry of the derogation, the variable can be transmitted as non-publishable estimates (variable or parts of variable not available) | 2020-2025 | October 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt - balance sheet - remaining maturity < 1 (incl.) year | Until expiry of the derogation, the variable can be transmitted as non-publishable estimates (variable or parts of variable not available) | 2020-2025 | October 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - average remaining maturity of debt (in years and months) | Until expiry of the derogation, the variable can be transmitted as non-publishable estimates (variable or parts of variable not available) | 2020-2025 | October 2026 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity > 1 year | Until expiry of the derogation, the variable can be transmitted as non-publishable estimates (variable or parts of variable not available) | 2020-2025 | October 2026 |

Country: Poland

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: all variables at t+2/(3) months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995Q1-2027Q2 | September 2027 |
| 1Q | National accounts main aggregates – quarterly: all variables at t+9 months after the reference period | Derogation on retransmission for consistency with table 1A at t+9 months after the reference period | 1995Q1-2027Q2 | September 2027 |
| 1A | National accounts main aggregates – annual: all variables at t+2/(3) and t+9 months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995-2026 | September 2027 |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: all variables | Longer transmission deadline: transmission at t+3 months after the reference period instead of at t+85 days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 801SA | Non-financial accounts by sector – quarterly – seasonally and calendar adjusted data: all variables | Longer transmission deadline: transmission at t+3 months +3 working days after the reference period instead of at t+85 days + 3 working days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 11 | General government expenditure by function (COFOG) – annual: all variables | Longer transmission deadline: transmission at t+12 months after the reference year instead of at t+11 months after the reference year | 1995-2025 | November 2027 |
| 27 | Financial accounts and balance sheets of general government – quarterly: all variables | Until expiry of the derogation, no transmission of provisional data at t+85 days after the reference period. | 1999Q1-2027Q1 | September 2027 |

Country: Portugal

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 - household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995Q1-2026Q2 | September 2026 |
| 1Q | National accounts main aggregates – quarterly: P.6 - P.7 geographical breakdowns of exports and imports in current prices | Transmission according to the actual composition at the end of the last reference period (‘fixed composition’) | 2008Q1-2026Q2 | September 2026 |
| 1Q | National accounts main aggregates – quarterly: P.6 - P.7 geographical breakdowns of exports and imports in previous year’s prices and chain linked volumes | Transmission according to the actual composition at the end of the last reference period (‘fixed composition’) | 2012Q1-2026Q2 | September 2026 |
| 1A | National accounts main aggregates – quarterly: P.6 - P.7 geographical breakdowns of exports and imports in current prices | Transmission according to the actual composition at the end of the last reference period (‘fixed composition’) | 2008-2026 | September 2026 |
| 1A | National accounts main aggregates – quarterly: P.6 - P.7 geographical breakdowns of exports and imports | Transmission according to the actual composition at the end of the last reference period (‘fixed composition’) | 2012-2026 | September 2026 |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2020 | September 2026 |

Country: Romania

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 1Q | National accounts main aggregates – quarterly: all variables at t+2/(3) months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995Q1-2027Q2 | September 2027 |
| 1Q | National accounts main aggregates – quarterly: P.3\_S.14 – household final consumption expenditure by durability, breakdowns of semi-durable goods, non-durable goods and services | Derogation on transmission of variables | 1995-2018 | September 2025 |
| 1A | National accounts main aggregates –quarterly: all variables at t+2/(3) and t+9 months after the reference period | Derogation on retransmission for consistency at t+3 months after the reference period | 1995-2026 | September 2027 |
| 1A | National accounts main aggregates – quarterly: P.51g\_AN.1132 – gross fixed capital formation in ICT equipment at t+9 months after the reference period | Derogation on transmission of variable | 1995-2023 | September 2025 |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2018 | September 2025 |
| 8 | Non-financial accounts by sector– annual: S.2 rest of the world – resources – D.45 rent | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 8 | Non-financial accounts by sector – annual: S.2 rest of the world – uses – D.45 rent | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 8 | Non-financial accounts by sector – annual: S.13 general government – uses – D.42 distributed income of corporations | Derogation on transmission of variable | 1995-2025 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world – resources – D.45 rent | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.2 rest of the world – uses – D.45 rent | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: S.13 general government – uses – D.42 distributed income of corporations | Derogation on transmission of variable | 1999Q1-2027Q1 | September 2027 |
| 801 | Non-financial accounts by sector – quarterly – non-adjusted: all variables | Longer transmission deadline: transmission at t+3 months after the reference period instead of at t+85 days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 801SA | Non-financial accounts by sector – quarterly – seasonally and calendar adjusted data: all variables | Longer transmission deadline: transmission at t+3 months +3 working days after the reference period instead of at t+85 days + 3 working days after the reference period | 1999Q1-2027Q1 | September 2027 |
| 20 | Fixed assets by economic activity and by asset (stocks) – annual: AN.11 fixed assets, A\*10/A\*21 industry breakdowns | Derogation on transmission of variables | 2000-2024 | December 2027 |
| 20 | Fixed assets by economic activity and by asset (stocks) – annual: AN.117 intellectual property products, A\*10/A\*21 industry breakdowns | Derogation on transmission of variables | 2000-2024 | December 2027 |
| 27 | Financial accounts and balance sheets of general government – quarterly: all variables | Until expiry of the derogation, no transmission of provisional data at t+85 days after the reference period. | 1999Q1-2027Q1 | September 2027 |

Country: Slovakia

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |

Country: Finland

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 5 | Household final consumption expenditure by purpose – annual: all Coicop breakdowns (01-13) of individual consumption expenditure of households | Derogation on transmission of breakdowns based on the Coicop 2018 classification | 1995-2023 | September 2025 |
| 11 | General government expenditure by function (COFOG) – annual: all variables | Longer transmission deadline: transmission at t+12 months after the reference year instead of at t+11 months after the reference year | 1995-2023 | November 2025 |

Country: Sweden

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table | Table title: Series, code(s) and/or variable(s) concerned | Description of the derogation | Reference period(s) covered by derogation | First compliant transmission in |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - original maturity > 1 year | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity 1-5 (incl.) years | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 general government - total gross debt at variable interest - balance sheet - remaining maturity > 1 year | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in national currency | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in euro | Derogation on transmission of variable | 2020-2026 | October 2027 |
| 28A | General government gross debt (Maastricht debt) structure – annual: S.13 - general government transactions in Maastricht debt liabilities at market value, denominated in foreign currency | Derogation on transmission of variable | 2020-2026 | October 2027 |

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ELI: http://data.europa.eu/eli/dec\_impl/2024/1251/oj

ISSN 1977-0677 (electronic edition)

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