The Nomenclature of Territorial Units for Statistics (NUTS) is a geocodestandard for referencing the subdivisions of Estonia for statistical purposes.[1] The standard is developed and regulated by the European Union.[2] The NUTS standard is instrumental in delivering the European Union's Structural Funds. The NUTS code for Estonia is EE and a hierarchy of three levels is established by Eurostat. Below these is a further levels of geographic organisation - the local administrative unit (LAU). In Estonia, the LAU 1 is counties and the LAU 2 are municipalities.