Transmission of information
Article 30
1. For the purpose of the clearance of accounts pursuant to Article 51 of Regulation (EU) No 1306/2013, each Member State shall send to the Commission: (a) the items included in the annual accounts, as referred to in Article 29 of this Regulation; (b) the opinion and reports established by the certification body or bodies, as referred to in Article 5(3) and (4) of this Regulation; (c) complete records of all the accounting information required for statistical and control purposes; (d) the management declaration as referred to in Article 3 of this Regulation; 2. The documents and the accounting information referred to in paragraph 1 shall be sent to the Commission by 15 February at the latest of the year following the end of the financial year to which they relate. The documents referred to in points (a), (b) and (d) of that paragraph shall be sent in one copy together with an electronic copy in accordance with the format and under the conditions established by the Commission pursuant to Article 24. 3. At the request of the Commission or on the initiative of a Member State, further information concerning the clearance of accounts may be addressed to the Commission within a time period determined by the Commission, taking into account the amount of work required for providing that information. In the absence of such information, the Commission may clear the accounts on the basis of the information in its possession. 4. In duly justified cases, the Commission may accept a request for late submission of information, if that request is addressed to it before the submission deadline.