The list of issues to ensure the reliability, exhaustiveness and comparability of the GNI data to be addressed in every verification cycle shall include the following subjects:
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definition of geographic territory,
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principles of estimating dwelling services,
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treatment of repayments of VAT,
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measures on exhaustiveness,
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treatment of non-collected VAT.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of Commission Delegated Regulation (EU) 2020/2147 (LawPlayer, data as of 2026-07-04)