EU Accounting Directive (Directive 2013/34/EU)
Chapter 10: Report on payments to governments – EU Accounting Directive (Directive 2013/34/EU)

EU Accounting Directive (Directive 2013/34/EU) A43: Content of the report on payments to governments

What does A43 require?

Payments below EUR 100 000 in a year, singly or as a series, may be left out. The report shows, for the year, the total paid to each government, the total per payment type to each government and, where payments are attributed to a project, the total per type and the overall total for each project, with entity-level obligations reportable at entity level. Payments in kind are reported in value and, where applicable, volume, with notes explaining the valuation. Disclosure follows the substance of each payment or activity; carving payments up or lumping them together to escape the rules is prohibited.

Maintained by Gerard Blokdyk

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