Chapter II, Section 3, Article 22, Paragraph 2. · Commission Implementing Regulation (EU) No 908/2014

Contents

2.Once the Commission has approved a rural development programme, Member States shall send to the Commission, in accordance with point (c)(i) of the first subparagraph of Article 102(1) of Regulation (EU) No 1306/2013, their declarations of expenditure by the following deadlines:

(a)by 30 April at the latest in the case of expenditure in the period 1 January to 31 March;

(b)by 31 July at the latest in the case of expenditure in the period 1 April to 30 June;

(c)by 10 November at the latest in the case of expenditure in the period 1 July to 15 October;

(d)by 31 January at the latest in the case of expenditure in the period 16 October to 31 December.

However, all expenditure paid by paying agencies to the beneficiaries in accordance with Article 65(2) of Regulation (EU) No 1303/2013 until the end of the last period, as specified in the first subparagraph of this paragraph, prior to the approval of a rural development programme as referred to in Article 6 of Regulation (EU) No 1305/2013 is made under the Member States' responsibility and shall be declared to the Commission in the first declaration of expenditure following the approval of that programme. The same rule shall apply mutatis mutandis in case of amendment of a rural development programme as referred to in Article 11 of Regulation (EU) No 1305/2013, except for financing plan adjustments as referred to in Article 23(2) of this Regulation.As regards financial instruments set up in accordance with Article 38(1)(b) and (c) of Regulation (EU) No 1303/2013, the expenditure shall be declared in respect of the reference periods referred to in the first subparagraph once the conditions for each subsequent application for interim payment as laid down in Article 41(1) of that Regulation are met.