Decision of the EEA Joint Committee No 110/2026 of 20 March 2026 amending Annex XXI (Statistics) to the EEA Agreement [2026/1302]

Official Journal EN of the European Union L series 2026/1302 25.6.2026 DECISION OF THE EEA JOINT COMMITTEENo 110/2026 of 20 March 2026 amending Annex XXI (Statistics) to the EEA Agreement [2026/1302] THE EEA JOINT COMMITTEE, Having regard to the Agreement on the European Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,

Whereas:

(1) Commission Implementing Regulation (EU) 2023/1470 of 17 July 2023 laying down the methodological and technical specifications in accordance with Regulation (EU) 2016/792 of the European Parliament and of the Council as regards the house price index and the owner-occupied housing price index, and amending Commission Regulation (EU) 2020/1148(1)is to be incorporated into the EEA Agreement.

(2) Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices(2) is to be incorporated into the EEA Agreement.

(3) Annex XXI to the EEA Agreement should therefore be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Annex XXI to the EEA Agreement is amended as follows:

1. The following point is inserted after point 19ab (Commission Delegated Regulation (EU) 2020/2147): ‘19ac. 32023 R 2493: Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation

(EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices (OJ L, 2023/2493, 16.11.2023).’

2. The following indent is added in point 19ba (Commission Implementing Regulation (EU) 2020/1148): ‘— 32023 R 1470: Commission Implementing Regulation (EU) 2023/1470 of 17 July 2023 (OJ L 181,

18.7.2023, p. 1).’

3. The following point is inserted after point 19bc (Commission Implementing Regulation (EU) 2025/1182): ‘19bd. 32023 R 1470: Commission Implementing Regulation (EU) 2023/1470 of 17 July 2023 laying down the methodological and technical specifications in accordance with Regulation (EU) 2016/792 of the European Parliament and of the Council as regards the house price index and the owner-occupied housing price index, and amending Commission Regulation (EU) 2020/1148 (OJ L 181, 18.7.2023, p. 1).’

(1) OJ L 181, 18.7.2023, p. 1.

(2) OJ L, 2023/2493, 16.11.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2493/oj.

ELI: http://data.europa.eu/eli/dec/2026/1302/oj 1/2EN OJ L, 25.6.2026 Article 2 The texts of Implementing Regulations (EU) 2023/1470 and (EU) 2023/2493 in the Icelandic and Norwegian languages, to be published in the EEA Supplement to the Official Journal of the European Union, shall be authentic.

Article 3 This Decision shall enter into force on 21 March 2026, provided that all the notifications under Article 103(1) of the EEA Agreement have been made(*).

Article 4 This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.

Done at Brussels, 20 March 2026.

For the EEA Joint Committee The President Nicolas VON LINGEN (*) No constitutional requirements indicated.

2/2 ELI: http://data.europa.eu/eli/dec/2026/1302/oj