Commission Implementing Decision (EU) 2026/1323 of 12 June 2026 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2026) 3911) (Only the Bulgarian, Danish, French, Greek, Hungarian, Italian, Latvian, Polish, Portuguese, Romanian and Slovak texts are authentic)
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Address https://gelex.eu/eli/EU/decision/2026/1323@2026-06-12/en
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013, and in particular Articles 55 and 104 thereof,
Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Article 52 thereof,
After consulting the Committee on the Agricultural Funds,
Whereas:
(1) Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116.
(2) In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.
(3) In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014, and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128, some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures.
(4) In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraphs of that Regulation.
(5) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD.
(6) The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116.
(7) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
(8) As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject.
(9) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 April 2026.
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the Republic of Bulgaria, the Kingdom of Denmark, the Hellenic Republic, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Poland, the Portuguese Republic, Romania and the Slovak Republic.
Done at Brussels, 12 June 2026. For the Commission Christophe Hansen Member of the Commission
ANNEX
ANNEX Financial Corrections EAGF Financial corrections - excluding cross-compliance
Budget Item: 6200
Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of Accounts - Financial Clearance 2021 Errors in EAGF and EAFRD ONE OFF EUR -9251,72 0,00 -9251,72 Total BG: EUR -9251,72 0,00 -9251,72 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of Accounts - Financial Clearance 2023 CEB/2024/021/DK - 1.1. Follow up of irregularities arising from scrutiny checks ONE OFF EUR -7578,39 0,00 -7578,39 Total DK: EUR -7578,39 0,00 -7578,39 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided FR Clearance of Accounts - Financial Clearance 2023 Debt management - EAGF ONE OFF EUR -272113,96 0,00 -272113,96 Total FR: EUR -272113,96 0,00 -272113,96 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Decoupled Direct Aids 2023 Correct calculation of the aid including administrative reductions and penalties ONE OFF EUR -10433526,62 -569006,67 -9864519,95 Total GR: EUR -10433526,62 -569006,67 -9864519,95 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Wine - Promotion in third countries 2020 10% flat rate FY2020 balance payments FLAT RATE 10,00% EUR -716992,75 0,00 -716992,75 Clearance of Accounts - Financial Clearance 2022 Debt management EAGF ONE OFF EUR -696050,38 0,00 -696050,38 Clearance of Accounts - Financial Clearance 2023 EAGF debt management ONE OFF EUR -546814,09 0,00 -546814,09 Wine - Promotion in third countries 2018 Flat rate 10% FY2018/2019 advance payments FLAT RATE 10,00% EUR -545246,07 -260,29 -544985,78 Wine - Promotion in third countries 2019 Flat rate 10% FY2018/2019 advance payments FLAT RATE 10,00% EUR -6702942,47 0,00 -6702942,47 Wine - Promotion in third countries 2021 Flat rate 10% FY2021, 2022, 2023 adv+bal FLAT RATE 10,00% EUR -3423913,56 0,00 -3423913,56 Wine - Promotion in third countries 2022 Flat rate 10% FY2021, 2022, 2023 adv+bal FLAT RATE 10,00% EUR -707692,13 0,00 -707692,13 Wine - Promotion in third countries 2023 Flat rate 10% FY2021, 2022, 2023 adv+bal FLAT RATE 10,00% EUR -488175,87 0,00 -488175,87 Wine - Promotion in third countries 2020 Flat rate 2020 10% advance payments FLAT RATE 10,00% EUR -3224667,99 0,00 -3224667,99 Wine - Promotion in third countries 2018 Ineligible securities paid ONE OFF EUR -40984,08 0,00 -40984,08 Wine - Promotion in third countries 2019 Ineligible securities paid ONE OFF EUR -481468,20 0,00 -481468,20 Wine - Promotion in third countries 2020 Ineligible securities paid ONE OFF EUR -200671,45 0,00 -200671,45 Wine - Promotion in third countries 2021 Ineligible securities paid ONE OFF EUR -234742,62 0,00 -234742,62 Total IT: EUR -18010361,66 -260,29 -18010101,37 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2023 Financial correction - debt declared irrecoverable FY2023 - EAGF ONE OFF EUR -815,60 0,00 -815,60 Total LV: EUR -815,60 0,00 -815,60 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of Accounts - Financial Clearance 2023 Late initiation and negligence in the recovery procedure ONE OFF EUR -131463,48 0,00 -131463,48 Clearance of Accounts - Financial Clearance 2022 Negligence in the recovery of debt cases ONE OFF EUR -53599366,63 0,00 -53599366,63 Total PL: EUR -53730830,11 0,00 -53730830,11 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PT Clearance of Accounts - Financial Clearance 2023 Debt management ONE OFF EUR -81196,97 0,00 -81196,97 Total PT: EUR -81196,97 0,00 -81196,97 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided RO Clearance of Accounts - Financial Clearance 2022 ONE OFF EUR -1517580,45 0,00 -1517580,45 Total RO: EUR -1517580,45 0,00 -1517580,45 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SK Clearance of Accounts - Financial Clearance 2023 Debt management - EAGF ONE OFF EUR -64700,43 0,00 -64700,43 Total SK: EUR -64700,43 0,00 -64700,43 Currency Gross Amount Deductions Net Decided EUR -84127955,91 -569266,96 -83558688,95
Debt management issues - known error
Unjustified cancellation of debts
Legality and regularity of the expenditure - random and known errors
EAFRD Financial corrections - excluding cross-compliance
Budget Item: 5040
Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Rural Development EAFRD measures subject to IACS 2023 Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State ONE OFF EUR -597940,87 -2989,71 -594951,16 Total GR: EUR -597940,87 -2989,71 -594951,16 Currency Gross Amount Deductions Net Decided EUR -597940,87 -2989,71 -594951,16
Budget Item: 6201
Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided BG Clearance of Accounts - Financial Clearance 2021 EAFRD debt management - cancellation of debts ONE OFF EUR -6000,00 0,00 -6000,00 Clearance of Accounts - Financial Clearance 2021 EAFRD NIACS PIR ESTIMATED BY AMOUNT EUR -3352204,61 0,00 -3352204,61 Clearance of Accounts - Financial Clearance 2021 Errors in EAGF and EAFRD ONE OFF EUR -980,17 0,00 -980,17 Total BG: EUR -3359184,78 0,00 -3359184,78 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided DK Clearance of Accounts - Financial Clearance 2023 Financial correction EAFRD - 1.2. Column W of Annex II ONE OFF EUR -164278,78 0,00 -164278,78 Total DK: EUR -164278,78 0,00 -164278,78 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GR Rural Development EAFRD measures subject to IACS 2023 Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State ONE OFF EUR -5368741,85 -26843,75 -5341898,10 Total GR: EUR -5368741,85 -26843,75 -5341898,10 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided HU Rural Development EAFRD Knowledge and innovation 2021 Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023 ONE OFF EUR -3279669,57 0,00 -3279669,57 Rural Development EAFRD Knowledge and innovation 2022 Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023 ONE OFF EUR -3506249,13 0,00 -3506249,13 Rural Development EAFRD Knowledge and innovation 2023 Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023 ONE OFF EUR -3446634,53 0,00 -3446634,53 Rural Development EAFRD Knowledge and innovation 2024 Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2024 ONE OFF EUR -1674905,39 0,00 -1674905,39 Rural Development EAFRD Knowledge and innovation 2021 Measure 1.2 Group information sessions ONE OFF EUR -6208,83 0,00 -6208,83 Rural Development EAFRD Knowledge and innovation 2022 Measure 1.2 Group information sessions ONE OFF EUR -8030,16 0,00 -8030,16 Rural Development EAFRD Knowledge and innovation 2023 Measure 1.2 Group information sessions ONE OFF EUR -5827,23 0,00 -5827,23 Rural Development EAFRD Knowledge and innovation 2019 Measure 6.4 2019-2023 FLAT RATE 25,00% EUR -1900938,92 0,00 -1900938,92 Rural Development EAFRD Knowledge and innovation 2020 Measure 6.4 2019-2023 FLAT RATE 25,00% EUR -3256818,70 -1063,11 -3255755,59 Rural Development EAFRD Knowledge and innovation 2021 Measure 6.4 2019-2023 FLAT RATE 25,00% EUR -2622754,69 -2583,66 -2620171,03 Rural Development EAFRD Knowledge and innovation 2022 Measure 6.4 2019-2023 FLAT RATE 25,00% EUR -1296164,25 -283,81 -1295880,44 Rural Development EAFRD Knowledge and innovation 2023 Measure 6.4 2019-2023 FLAT RATE 25,00% EUR -588617,47 0,00 -588617,47 Rural Development EAFRD Knowledge and innovation 2024 Measure 6.4 2024 FLAT RATE 25,00% EUR -201927,60 0,00 -201927,60 Total HU: EUR -21794746,47 -3930,58 -21790815,89 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided IT Clearance of Accounts - Financial Clearance 2022 OLAF case EAFRD ONE OFF EUR -418568,95 0,00 -418568,95 Total IT: EUR -418568,95 0,00 -418568,95 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided LV Clearance of Accounts - Financial Clearance 2023 Financial Correction - Debt declared irrecoverable FY2023 ONE OFF EUR -121814,06 0,00 -121814,06 Total LV: EUR -121814,06 0,00 -121814,06 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided PL Clearance of Accounts - Financial Clearance 2023 Late initiation of the recovery procedure ONE OFF EUR -133680,20 0,00 -133680,20 Clearance of Accounts - Financial Clearance 2016 Negligence in the recovery procedure ONE OFF EUR -16900,10 0,00 -16900,10 Total PL: EUR -150580,30 0,00 -150580,30 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided SK Clearance of Accounts - Financial Clearance 2023 Debt management - EAFRD ONE OFF EUR -3106867,14 0,00 -3106867,14 Total SK: EUR -3106867,14 0,00 -3106867,14 Currency Gross Amount Deductions Net Decided EUR -34484782,33 -30774,33 -34454008,00 Financial Corrections Total Net Decided EAGF Financial corrections - excluding cross-compliance -83558688,95 EAFRD Financial corrections - excluding cross-compliance -35048959,16 TOTAL: -118607648,11 Reimbursements Total Net Decided TOTAL: 0,00