Regulation (EU) No 1303/2013 is amended as follows:
(1)
in Article 25a, the following paragraph is inserted:
‘1a. By way of derogation from Article 60(1) and the first and fourth subparagraphs of Article 120(3), a co-financing rate of 100 % may be applied to expenditure declared in payment applications for the accounting year starting 1 July 2021 and ending 30 June 2022 for one or more priority axes in a programme supported by the ERDF, the ESF or the Cohesion Fund.
By way of derogation from Article 30(1) and (2) and Article 96(10), the application of the co-financing rate of 100 % shall not require a Commission decision approving a programme amendment. The Member State shall notify the revised financial tables to the Commission following approval by the monitoring committee. The co-financing rate of 100 % shall apply only if the financial tables are notified to the Commission before the submission of the final application for an interim payment for the accounting year starting 1 July 2021 and ending 30 June 2022 in accordance with Article 135(2).
The total additional payments resulting from the application of the 100 % co-financing rate shall not exceed EUR 5 000 000 000 in 2022 and EUR 1 000 000 000 in 2023.
The Commission shall make interim payments by applying the co-financing rate applicable to the priority axes concerned before the notification referred to in the second subparagraph. By way of derogation from Article 135(5), the Commission shall pay the additional amounts resulting from the application of the 100 % co-financing rate following receipt of all final applications for interim payment for the accounting year 2021/2022, where necessary on a pro-rata basis to respect the ceilings set out in the third subparagraph.
By way of derogation from Article 139(7), remaining amounts resulting from the application of the 100 % co-financing rate which, in order to respect the ceilings set out in the third subparagraph, cannot be paid following the acceptance of the accounts, shall be paid in 2024 or later.’;
(2)
in Article 65(10), the following subparagraph is added:
‘By way of derogation from paragraph 9, expenditure for operations addressing the migratory challenges as a result of the military aggression by the Russian Federation shall be eligible as of 24 February 2022.’;
(3)
in Article 98, the following paragraph is added:
‘4. Operations addressing the migratory challenges as a result of the military aggression by the Russian Federation may be financed either by the ERDF or the ESF on the basis of the rules applicable to the other Fund.
In such cases, those operations shall be programmed under a dedicated priority axis of that other Fund contributing to its corresponding investment priorities.
Where data on participants is required to be reported for operations under the dedicated priority axis referred to in the second subparagraph, that data shall be based on informed estimates and shall be limited to the total number of supported persons and the number of children under 18 years of age.
This paragraph shall not apply to programmes under the European territorial cooperation goal.’.