(7)In the absence of any specific transitional period allowing for a clearly distinguishable phase of preparation before implementation, the new requirements introduced by Regulation (EU) 2023/2674 of the European Parliament and of the Councilnote, which amends Regulation (EC) No 1217/2009, should be applied gradually by the Member States from the start of the first data collection cycle following the entry into force of Regulation (EU) 2023/2674, i.e., the cycle relating to reporting year 2025. This implies that Member States have been urged to start adapting their systems immediately after the entry into force of the new requirements in early 2024 so that they are able to have the first adaptations in place before the end of October 2024, when the collection cycle of the new data starts. To meet this deadline and implement the new requirements successfully, Member States have been encouraged to advance the implementation of the actions necessary for transitioning to the FSDN. Consequently and to avoid Member States being penalised for having started to implement the new requirements as soon as possible in 2024, Member States should be authorised to consider costs incurred as of 1 January 2024 as eligible for Union financial contributions referred to in Article 19(2) of Regulation (EC) No 1217/2009.
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