Implementing Regulation (EU) 2022/128 is amended as follows:
(1)
in Article 10, the following paragraph is added:
‘4. By way of derogation from paragraph 1, second subparagraph, and paragraph 2, point (a)(i), in respect of claim year 2026, advances paid prior to 16 October 2026 for interventions in the form of direct payments and for aid constituting direct payments under the measures referred to in Chapter IV of Regulation (EU) No 228/2013 and in Chapter IV of Regulation (EU) No 229/2013 shall count as having been made in the month of November and shall be communicated and declared by Member States in the declaration relating to that month.’
;
(2)
in Article 11, the following paragraph is added:
‘5. By way of derogation from paragraph 1, first subparagraph, in respect of claim year 2026, expenditure for advances effected by the paying agency prior to 16 October 2026 for interventions in the form of direct payments and for aid constituting direct payments under the measures referred to in Chapter IV of Regulation (EU) No 228/2013 and in Chapter IV of Regulation (EU) No 229/2013 shall, for the purposes of the monthly declaration, be deemed to have been effected during the month of November.’
.