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 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.

Financial Corrections

ANNEXSupplementary provisions

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