
Article 1 
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:

— definition of geographic territory,
— principles of estimating dwelling services,
— treatment of repayments of VAT,
— measures on exhaustiveness,
— treatment of non-collected VAT.
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 8 October 2020.
For the Commission
The President
Ursula VON DER LEYEN