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.
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Decision
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)
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.
Schedules & Appendices
ANNEXFinancial Corrections
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
-9 251,72
0,00
-9 251,72
Total BG:
EUR
-9 251,72
0,00
-9 251,72
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
-7 578,39
0,00
-7 578,39
Total DK:
EUR
-7 578,39
0,00
-7 578,39
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
- 272 113,96
0,00
- 272 113,96
Total FR:
EUR
- 272 113,96
0,00
- 272 113,96
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
-10 433 526,62
- 569 006,67
-9 864 519,95
Total GR:
EUR
-10 433 526,62
- 569 006,67
-9 864 519,95
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
- 716 992,75
0,00
- 716 992,75
Clearance of Accounts - Financial Clearance
2022
Debt management EAGF
ONE OFF
EUR
- 696 050,38
0,00
- 696 050,38
Clearance of Accounts - Financial Clearance
2023
EAGF debt management
ONE OFF
EUR
- 546 814,09
0,00
- 546 814,09
Wine - Promotion in third countries
2018
Flat rate 10% FY2018/2019 advance payments
FLAT RATE
10,00%
EUR
- 545 246,07
- 260,29
- 544 985,78
Wine - Promotion in third countries
2019
Flat rate 10% FY2018/2019 advance payments
FLAT RATE
10,00%
EUR
-6 702 942,47
0,00
-6 702 942,47
Wine - Promotion in third countries
2021
Flat rate 10% FY2021, 2022, 2023 adv+bal
FLAT RATE
10,00%
EUR
-3 423 913,56
0,00
-3 423 913,56
Wine - Promotion in third countries
2022
Flat rate 10% FY2021, 2022, 2023 adv+bal
FLAT RATE
10,00%
EUR
- 707 692,13
0,00
- 707 692,13
Wine - Promotion in third countries
2023
Flat rate 10% FY2021, 2022, 2023 adv+bal
FLAT RATE
10,00%
EUR
- 488 175,87
0,00
- 488 175,87
Wine - Promotion in third countries
2020
Flat rate 2020 10% advance payments
FLAT RATE
10,00%
EUR
-3 224 667,99
0,00
-3 224 667,99
Wine - Promotion in third countries
2018
Ineligible securities paid
ONE OFF
EUR
-40 984,08
0,00
-40 984,08
Wine - Promotion in third countries
2019
Ineligible securities paid
ONE OFF
EUR
- 481 468,20
0,00
- 481 468,20
Wine - Promotion in third countries
2020
Ineligible securities paid
ONE OFF
EUR
- 200 671,45
0,00
- 200 671,45
Wine - Promotion in third countries
2021
Ineligible securities paid
ONE OFF
EUR
- 234 742,62
0,00
- 234 742,62
Total IT:
EUR
-18 010 361,66
- 260,29
-18 010 101,37
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
- 131 463,48
0,00
- 131 463,48
Clearance of Accounts - Financial Clearance
2022
Negligence in the recovery of debt cases
ONE OFF
EUR
-53 599 366,63
0,00
-53 599 366,63
Total PL:
EUR
-53 730 830,11
0,00
-53 730 830,11
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
-81 196,97
0,00
-81 196,97
Total PT:
EUR
-81 196,97
0,00
-81 196,97
Member State
Measure
FY
Reason
Type
Correction %
Currency
Gross Amount
Deductions
Net Decided
RO
Clearance of Accounts - Financial Clearance
2022
—
Debt management issues - known error
—
Unjustified cancellation of debts
—
Legality and regularity of the expenditure - random and known errors
ONE OFF
EUR
-1 517 580,45
0,00
-1 517 580,45
Total RO:
EUR
-1 517 580,45
0,00
-1 517 580,45
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
-64 700,43
0,00
-64 700,43
Total SK:
EUR
-64 700,43
0,00
-64 700,43
Currency
Gross Amount
Deductions
Net Decided
EUR
-84 127 955,91
- 569 266,96
-83 558 688,95
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
- 597 940,87
-2 989,71
- 594 951,16
Total GR:
EUR
- 597 940,87
-2 989,71
- 594 951,16
Currency
Gross Amount
Deductions
Net Decided
EUR
- 597 940,87
-2 989,71
- 594 951,16
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
-6 000,00
0,00
-6 000,00
Clearance of Accounts - Financial Clearance
2021
EAFRD NIACS PIR
ESTIMATED BY AMOUNT
EUR
-3 352 204,61
0,00
-3 352 204,61
Clearance of Accounts - Financial Clearance
2021
Errors in EAGF and EAFRD
ONE OFF
EUR
- 980,17
0,00
- 980,17
Total BG:
EUR
-3 359 184,78
0,00
-3 359 184,78
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
- 164 278,78
0,00
- 164 278,78
Total DK:
EUR
- 164 278,78
0,00
- 164 278,78
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
-5 368 741,85
-26 843,75
-5 341 898,10
Total GR:
EUR
-5 368 741,85
-26 843,75
-5 341 898,10
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
-3 279 669,57
0,00
-3 279 669,57
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
-3 506 249,13
0,00
-3 506 249,13
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
-3 446 634,53
0,00
-3 446 634,53
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
-1 674 905,39
0,00
-1 674 905,39
Rural Development EAFRD Knowledge and innovation
2021
Measure 1.2 Group information sessions
ONE OFF
EUR
-6 208,83
0,00
-6 208,83
Rural Development EAFRD Knowledge and innovation
2022
Measure 1.2 Group information sessions
ONE OFF
EUR
-8 030,16
0,00
-8 030,16
Rural Development EAFRD Knowledge and innovation
2023
Measure 1.2 Group information sessions
ONE OFF
EUR
-5 827,23
0,00
-5 827,23
Rural Development EAFRD Knowledge and innovation
2019
Measure 6.4 2019-2023
FLAT RATE
25,00%
EUR
-1 900 938,92
0,00
-1 900 938,92
Rural Development EAFRD Knowledge and innovation
2020
Measure 6.4 2019-2023
FLAT RATE
25,00%
EUR
-3 256 818,70
-1 063,11
-3 255 755,59
Rural Development EAFRD Knowledge and innovation
2021
Measure 6.4 2019-2023
FLAT RATE
25,00%
EUR
-2 622 754,69
-2 583,66
-2 620 171,03
Rural Development EAFRD Knowledge and innovation
2022
Measure 6.4 2019-2023
FLAT RATE
25,00%
EUR
-1 296 164,25
- 283,81
-1 295 880,44
Rural Development EAFRD Knowledge and innovation
2023
Measure 6.4 2019-2023
FLAT RATE
25,00%
EUR
- 588 617,47
0,00
- 588 617,47
Rural Development EAFRD Knowledge and innovation
2024
Measure 6.4 2024
FLAT RATE
25,00%
EUR
- 201 927,60
0,00
- 201 927,60
Total HU:
EUR
-21 794 746,47
-3 930,58
-21 790 815,89
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
- 418 568,95
0,00
- 418 568,95
Total IT:
EUR
- 418 568,95
0,00
- 418 568,95
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
- 121 814,06
0,00
- 121 814,06
Total LV:
EUR
- 121 814,06
0,00
- 121 814,06
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
- 133 680,20
0,00
- 133 680,20
Clearance of Accounts - Financial Clearance
2016
Negligence in the recovery procedure
ONE OFF
EUR
-16 900,10
0,00
-16 900,10
Total PL:
EUR
- 150 580,30
0,00
- 150 580,30
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
-3 106 867,14
0,00
-3 106 867,14
Total SK:
EUR
-3 106 867,14
0,00
-3 106 867,14
Currency
Gross Amount
Deductions
Net Decided
EUR
-34 484 782,33
-30 774,33
-34 454 008,00
Financial Corrections
Total Net Decided
EAGF
Financial corrections - excluding cross-compliance
-83 558 688,95
EAFRD
Financial corrections - excluding cross-compliance
-35 048 959,16
TOTAL:
- 118 607 648,11
Reimbursements
Total Net Decided
TOTAL:
0,00
3 articles
Cite this act
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) (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32026D1323
© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.
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