Article 7
By way of derogation from Article 50(1) and the third subparagraph of Article 60(2) of Implementing Regulation (EU) No 809/2014, where due to the measures put in place to address the pandemic of COVID-19 Member States are not in a position to carry out on-the-spot checks as required by those provisions, the following rules shall apply: (a) Member States may decide to substitute the on-the-spot checks by any relevant documentary evidence, including geotagged photos, to be provided by the beneficiary and which would permit definitive conclusions to be drawn to the satisfaction of the competent authority concerning the realisation of the operation; (b) in calendar year 2020, the control sample for on-the-spot checks shall cover at least 3 % of the expenditure referred to in Article 46 of Implementing Regulation (EU) No 809/2014 and co-financed by the European Agricultural Fund for Rural Development (EAFRD) which is claimed to the paying agency and which does not concern operations for which only advance payments have been claimed. The results of the checks carried out in accordance with point (b) of the first paragraph shall not be taken into account in respect of the following calendar year for the purposes of Article 50(5) of Implementing Regulation (EU) No 809/2014. However, the increase in control rate that should have been applied in calendar year 2020 in accordance with Article 50(5) of that Regulation, shall be applied by means of a corresponding increase in calendar year 2021.