European system of national and regional accounts ESA 2010 is the most up-to-date internationally comparable accounting framework EU for systematic and detailed description of economy. It is implemented since 1st September 2014 and after this date data transmission from Member States to Eurostat is regulated by rules of Data Transmission Programme ESA 2010.

Changes in methodology of the system of national accounts ESA 2010 in comparison with previously used system ESA 95 are oriented on capturing changes of economic reality in conditions of increasing globalisation.

ESA 2010 structure is consistent with worldwide guidelines on national accounting set in methodology of System of national accounts 2008 (SNA 2008), with the exception of some differences in presentation and high grade of precision of some terminology in ESA 2010, which are specifically used for EU purposes. Responsibility for preparation of this methodology was shared by the United Nations (UN), International Monetary Fund (IMF), the Statistical Office of the European Union (Eurostat), Organisation for Economic Co-operation and Development (OECD) and the World Bank. Methodology ESA 2010 is focused on conditions and data needs within the European Union. Similarly to SNA 2008, ESA 2010 is in accordance with definitions and classifications used in many other social and economic statistics (i.e. labour statistics, business statistics and foreign trade statistics). ESA 2010 therefore serves as central reference framework for social and economic statistics of EU and its Member States.

ESA 2010 manual was published in Official Journal of the European Union as Annex A of Regulation (EU) No 549/2013 of the European Parliament and of the Council and Annex B of this regulation consists of Data Transmission Programme ESA 2010.