1. Item III.6: VAT based 3rd Resource
Training on general introduction to ESA 2010
Luxembourg, December Eurostat, JMO M4

2. ESA 95
VAT- based third EU own resource which is collected in Member States by government and remitted to the Institutions of the European Union was recorded as taxes on production and imports (D2) directly paid to the rest of the world

3. ESA 2010
VAT-based third EU own resource is recorded as a current transfer paid by the government of each Member State to the Institutions of the European Union
This contribution to the budget of the Institutions of the European Union is recorded under the heading D76 “VAT and GNI-based EU own resources”

4. Consequence of the change
new treatment does not impact GDP
but in the passage from GDP to GNI, the amounts of taxes on production and imports (D2) payable to the rest of the world will decrease
GNI will increase by the amount of the VAT based third EU own resource

5. Numerical example: ESA 95
Source: GNI Inventory Sweden, version 5

6. Numerical example: ESA 2010
VAT- based third EU own resource remitted to the Institutions of the European Union is 8000
Calculate GNI on an ESA 2010 basis