For the assessment of emission inventories matching pairs of activities (emission explaining variables) and emission factors are used. Simpler and detailed methodologies are proposed within the emission inventory handbooks. The data sets needed to serve the detailed methodologies have not been at public disposal so far. Therefore, this paper investigates the applicability of simpler methodologies to the statistical data sets of activities officially available in Germany. The statistical data base for the assessment of emissions from fertilised soils is adequate if one assumes that fertilisers sold in one financial year are applied in the same year. For grassland, statistical data describing the actual management do not exist. Lack of nitrogen inputs with crop residues and due to nitrogen fixation make it impossible to deduce the respective emissions. The assessment of indirect emissions due to reactions of leached nitrogen is also impossible. For extensively managed grasslands, data concerning fertiliser application or grazing are missing when calculating emissions. The determination of emissions from organic soils presupposes the knowledge of both the area concerned and the degree of mineralisation which has been attained at the time of the inventory. The results of the biennial animal census meet the requirements of the simpler methodologies. However, the assumptions made to evaluate the mean emission factors are not correct in many cases, as far as animal performance, housing, storage and application of animal excreta are concerned. The simpler methodologies are biassed, as the emission factors are (Northwest) European means. Changes in the raising of statistical data make the construction of meaningful time-series difficult.