Contents
THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up the Farm Sustainability Data Networknote, and in particular Article 5(1), third subparagraph, Article 5a(2), Article 8(4) and Article 19(4) thereof,Whereas:
(1)Commission Implementing Regulation (EU) 2024/2746note lays down the thresholds of economic size per Member State in Annex I thereto, the number of returning holdings per Member State and per Farm Sustainability Data Network (FSDN) division in Annex II thereto, the form and layout of presentation of the sustainability data in Annex VIII thereto and the amount payable to Member States for the reporting years 2025, 2026 and 2027 in Annex X thereto.
(2)Bulgaria requested to change the threshold of economic size and the number of returning holdings due to structural changes in its agriculture, which have led to an overall decrease in the number of holdings, in particular smaller ones. By implementing the revised economic size threshold, adjusting the number of returning holdings, and adapting the financial contributions accordingly from the reporting year 2026 onwards, Bulgaria would be provided with sufficient time to implement the necessary changes.
(3)In certain cases, interest earned on liquid assets necessary for the operation of an agricultural holding can constitute a substantial portion of the holding's income. Currently, this interest is reported in Table L in Annex VIII to Implementing Regulation (EU) 2024/2746, under ‘other OGA directly related to the farm’. In order to facilitate the identification of this amount, refine the calculation of farm income using FSDN data, and enhance comparability with the Economic Accounts for Agriculture, it is necessary to report this interest separately in Table I in Annex VIII to that Implementing Regulation, under ‘other products and receipts’.
(4)Table J in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting the type of housing for animals on returning agricultural holdings. To ensure data consistency and accuracy, the codes for types of housing should be harmonised to assign identical codes to identical types of housing, thereby facilitating comparable and reliable data analysis.
(5)Table ST in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on soil tests conducted on returning agricultural holdings. In order to provide clarity in the reporting of soil texture, Table ST should be amended accordingly.
(6)Table I1 in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on the use of plant protection products by returning holdings, with options for reporting at either farm or crop level. In order to convey the reporting requirements for each of these levels, Table I1 should be amended accordingly.
(7)Table J1 in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on the use of antimicrobials by returning holdings. In order to facilitate the reporting of information and to provide clarity on the reporting requirements, Table J1 should be amended accordingly.
(8)Article 12(3) of Implementing Regulation (EU) 2024/2746 allows the Commission to exempt Member States from submitting data on specific variables listed in Annex VIII to that Implementing Regulation for the reporting years 2026 and 2027, provided that the Member State submits a justified request. Following the submission of additional justified requests by Germany and France prior to 31 May 2025, it is necessary to amend Annexes IX and X to that Implementing Regulation accordingly.
(9)Implementing Regulation (EU) 2024/2746 should therefore be amended accordingly.
(10)The measures provided for in this Regulation are in accordance with the opinion of the Farm Sustainability Data Network Committee,
HAS ADOPTED THIS REGULATION:
Article 1#
Annexes I, II, VIII, IX and X to Implementing Regulation (EU) 2024/2746 are amended in accordance with the Annex to this Regulation.
Article 2#
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
(1)in Annex I, the entry for Bulgaria is replaced by the following:Bulgaria | 8000
(2)in Annex II, the entry for Bulgaria is replaced by the following:BULGARIA831 | Северозападен (Severozapaden) | 338832 | Северен централен (Severen tsentralen) | 305833 | Североизточен (Severoiztochen) | 351834 | Югозападен (Yugozapaden) | 231835 | Южен централен (Yuzhen tsentralen) | 409836 | Югоизточен (Yugoiztochen) | 368Total Bulgaria | 2002
(3)Annex VIII is amended as follows:
(a)under ‘A.OT.232.C Number of members of Producer Organisations (POs)’ in Table A, the last sentence is replaced by the following:‘Germany is exempt from submitting data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C for the reporting year 2026.’;
(b)in the categories of crop in Table I, under “Other products and receipts”, below the entry “90330 – Other by-products”, the following new entry is added:90400 | Interest received on liquid assets necessary for running the holding
(c)under the group of information J.TH Type of housing in Table J, the table is replaced by the following:Type of housing codesCode | Type of animal | Type of housing10 | Bovine animals (categories 210 to 269) | Tied stalls (slurry)20 | Tied stalls (solid manure)30 | Loose/cubicle housing (slurry)40 | Loose/cubicle housing (solid manure)50 | Always outdoor60 | Other type of housing (slurry)70 | Other type of housing (solid manure)80 | Sheep and goats (categories 311 to 329) | Deep litter90 | Slatted floor100 | Solid floor50 | Always outdoor120 | Pigs (categories 410 to 499) | Fully slatted floor130 | Partially slatted floor140 | Solid floor (solid manure)80 | Entire surface is deep litter50 | Outdoor (free range)60 | Other type of housing (slurry)70 | Other type of housing (solid manure)80 | Poultry (categories 510 to 530) | Deep litter200 | Aviary house210 | Cages with manure belt220 | Cages with deep pit230 | Cages with stilt house50 | Outdoor (free range)250 | Other type of housing
(d)the information in Table ST is replaced by the following:‘Soil testThis information is optional for Member States. In case Member States decide to provide this information, soil test results may be submitted if they are available and have been conducted within the last five years. The soil test pertains to a single parcel, where the sampling occurred. If more than one test was conducted on the same parcel within the last five years, the most recent one is to be provided. If data related to more than one parcel are available, multiple entries are possible.Structure of the table| Parcel ID | Code (*) | || Categories of test | Code (**) | ||Group of information | Value | CodeV | CST | Soil test | |The categories are to be selected from the list below:Code (**) | Description | V | C100 | Bulk density in topsoil (g/cm3) | | -110 | Bulk density in subsoil (g/cm3) | | -120 | Soil water holding capacity (% of volume of water / volume of saturated soil) | | -130 | Soil erosion rate (ton/ha/year) | | -140 | Soil basal respiration (mm3 O2/g/hr) in dry soil | | -150 | Soil texture | - |160 | Soil acidity (pH) | | -170 | Soil Organic Carbon (SOC) concentration (g/kg) | | -180 | Electrical conductivity (dS/m - deci-Siemens per meter) | | -190 | CaCO3 (m/m %) | | -200 | Nitrogen in soil (mg/g) | | -210 | Extractable phosphorous (mg/kg) (according to ISO 11263:1994) | | -220 | K2O (mg/kg) | | -230 | Cd (mg/kg) | | -240 | Cu (mg/kg) | | -250 | Pb (mg/kg) | | -260 | Zn (mg/kg) | | -Parcel IDThe parcel ID shall include both the reference parcel ID as referred to in Article 2(2) of Commission Delegated Regulation (EU) 2022/1172note and the agricultural parcel ID as referred to in Article 8(3), point (a), of Commission Implementing Regulation (EU) 2022/1173note.Description of columnsValue (V)The value represents the specific measurement of various soil properties, such as physical, chemical, and biological characteristics. The unit of measurement is indicated for each variable and reflects the appropriate standard for that specific property.Code (C)Code refers to soil texture (category 150), which classifies soil based on the relative proportions of sand, silt and clay.notenote
(e)the information in Table I1 is replaced by the following:‘Plant protection product useStructure of the tableParcel ID (optional) | Code (*)Category (crop level is optional) | Code (**)Unit | Code (***)Active substance | Code (****)Group of information | ColumnsQuantityQPP | Plant protection product use |The categories are to be selected from the list below:Code (**) | Description | Q10000 | PPP use |10110 | Common wheat and spelt |…/… | |90900 | Other |GROUPS OF INFORMATION IN TABLE I1Quantity of plant protection product applied during the reporting year shall be provided by active substances.Category 10000 shall be used when the active substance is recorded at farm level, with no data available at the crop level at all. If the active substance is recorded at the crop level, codes 10110 to 90900 shall be used, corresponding to the crop categories set out in Table I. Parcel ID shall be recorded only on crop level. The data provided on crop level is optional for Member States.Multiple entries are possible.The types of unit codes are to be selected form the list below:Code (***) | Description1 | Gram2 | Millilitre3 | OtherParcel IDThe parcel ID shall include both the reference parcel ID as referred to in Article 2(2) of Delegated Regulation (EU) 2022/1172 and the agricultural parcel ID as referred to in Article 8(3), point (a), of Implementing Regulation (EU) 2022/1173. The data provided on parcel level is optional for Member States.Description of columnsQuantity (Q): Quantity of product (active substance) applied during the reporting year.’;
(f)the information in Table J1 is replaced by the following:‘Antimicrobial useStructure of the tableCategory | Code (*)Active substance | Code (**)Unit | Code (***)Group of information | ColumnsQuantityQAU | Antimicrobial use |The following category is to be used:Code (*) | Description | Q100 | Antimicrobial use |GROUPS OF INFORMATION IN TABLE J1Antimicrobial use (AU)Antimicrobials that are used during the reporting year in livestock production to maintain health and productivity.Description of columnsQuantity (Q)Total quantity of antimicrobials that are used during the reporting year by active substances.The types of unit codes are to be selected form the list below:Code (***) | Description1 | Gram2 | Millilitre3 | Other
(4)in Annex IX, the table is replaced by the following:Annex VIII tables and new FSDN variables | First reporting year | Exemptions from submitting specific variables (the first reporting year is indicated)2025 | 2027 |Table A - General information on the holding | X | | Not applicable except for:A.CL.142.DT. Year in which the farm started conversion to organic | | Greece, France, Cyprus, Slovakia in 2026Germany, Romania in 2027A.CL.145.C. Share of organic farming products sold as organic in certified farms | | Greece, Cyprus, Slovakia, Sweden in 2026Germany, Romania in 2027France in 2028A.OT.240.C Participation in mutual funds | | Greece, France, Cyprus, Slovakia, Sweden in 2026Germany, Romania in 2027A.OT.241.C Compensation of losses | | Greece, Cyprus, Slovakia, Sweden in 2026Germany, Romania in 2027France in 2028Table B - Type of occupation | X | | Not applicableTable C – Labour | X | | Not applicable except for:C.EX Externals | | Greece, Cyprus, Portugal, Sweden in 2026Germany, Latvia, Romania in 2027France, Malta in 2028Column G – Gender (for workers) | | Greece, Cyprus, Portugal in 2026Germany, Latvia, Romania in 2027Columns AW - Wages and social security costs per year / per hour | | Greece, Cyprus, Portugal in 2026France, Latvia, Malta, Romania, Sweden in 2027Column R - Retirement | | Greece, Cyprus, Portugal in 2026France, Latvia, Malta, Romania in 2027Table D - Assets and investments | X | | Not applicableTable E - Quotas and other rights | X | | Not applicableTable F - Debts/credits | X | | Not applicableTable G - Value added tax (VAT) | X | | Not applicableTable H – Inputs | X | | Not applicable except for:5035. Of which other origin | | Greece, Cyprus in 2026Malta, Romania in 2027Table I - Land use and crops | X | | Not applicable except for:Columns of which is fully organic – of which in conversion to organic | | Greece, Cyprus in 2026Latvia, Romania in 2027Luxembourg in 2028Table J - Livestock production | X | | Not applicable except for:J. OR Organic - J. CO in conversion to organic | | Greece, France, Cyprus in 2026Croatia, Latvia, Romania, Slovakia in 2027J.DL Number of deaths, including emergency killings | | Greece, Cyprus, Sweden in 2026Romania in 2027France in 2028J.TH Type of housing | | Belgium, Greece, Cyprus, Sweden in 2026Germany, Latvia, Romania in 2027France in 2028J. TO Time spent outdoor | | Belgium, Greece, Cyprus, Sweden in 2026Germany, Latvia, Romania in 2027France in 2028Table K - Animal products and services | X | | Not applicableTable L - OGA directly related to the farm | X | | Not applicableTable M – Subsidies | X | | Not applicable except for:3770 - Knowledge exchange and dissemination of information | | Greece, France, Cyprus, Slovakia in 2026Germany, Malta, Romania in 20273780 - Cooperation | | Greece, France, Cyprus, Slovakia in 2026Germany, Malta, Romania in 2027Table MI - Market integration | X | | Czechia, Greece, Cyprus, Portugal, Sweden in 2026Belgium,Germany, Croatia, Latvia, Malta, Romania, Slovakia, in 2027France in 2028Table DI – Innovation and digitalisation | | X | France, Malta in 2028Table OF - Indicative share of off-farm income | | X | France, Malta in 2028Table FP1 - Farming practices | X | | Greece, Cyprus, Portugal, Sweden in 2026Belgium, Czechia, Denmark,Germany, Estonia, Croatia, Latvia, Romania, Slovakia in 2027France, Malta in 2028Table FP2 - Farming practices | | X | France, Malta in 2028Table NM1 - Nutrient use and management – Manure storage | X | | Belgium, Greece, Cyprus, Latvia, Sweden in 2026Czechia,Germany, Croatia, Romania, Slovakia in 2027France, Malta in 2028Table NM2 - Nutrient use and management – Manure application | X | | Greece, Cyprus, Latvia, Sweden in 2026Belgium, Czechia,Germany, Estonia, Croatia, Romania, Slovakia in 2027France, Malta in 2028Table NM3 - Nutrient use and management – Feed input | | X | France, Malta, Spain in 2028Table ST - Soil test (optional) | X | |Table BD1 - Biodiversity – Landscape features | X | | Greece, Cyprus in 2026Germany, Romania in 2027France, Luxembourg, Malta in 2028Table BD2 - Biodiversity – Biological control and grassland management | | X | France, Luxembourg, Malta in 2028Table WT - Water management | | X | France, Malta in 2028Table I1 - Plant protection product use | | X | France, Malta, Spain in 2028Table J1 - Antimicrobial use | | X | France, Malta, Spain in 2028Table CS - Environmental certification schemes | X | | Belgium, Greece, Cyprus, Sweden in 2026Germany, Malta, Romania, Slovakia in 2027Table EN – Energy | | X | France, Malta in 2028Table FL - On-farm loss of production for food and feed uses | | X | France, Croatia, Luxembourg, Malta in 2028Table TR – Training | | X | France, Malta in 2028Table SA – Safety | X | | Greece, Cyprus in 2026Germany, Romania in 2027France, Malta in 2028Table SI - Social inclusion | X | | Greece, Cyprus in 2026Germany, Romania in 2027France, Malta in 2028Table SE - Services accessible to farmers | X | | Greece, Cyprus, Sweden in 2026Germany, Malta, Romania in 2027Table GR - Generational renewal | X | | Greece, Cyprus, Sweden in 2026Germany, Romania, Slovakia in 2027France, Malta in 2028
(5)in Annex X, the table is replaced by the following:| Reporting year 2025 | Reporting year 2026 | Reporting year 2027| Amount as referred to in Article 17(1), point (a) | Amount as referred to in Article 17(1), point (b) | Amount as referred to in Article 17(1), point (c) | Maximum amount | Amount as referred to in Article 17(1), point (a) | Amount as referred to in Article 17(1), point (b) | Amount as referred to in Article 17(1), point (c) | Maximum amount | Amount as referred to in Article 17(1), point (a) | Amount as referred to in Article 17(1), point (c) | Maximum amountBELGIUM | 198000 | 397600 | 136702 | 732302 | 198000 | 375196 | 183260 | 756456 | 198000 | 503223 | 701223BULGARIA | 396360 | 352436 | 501697 | 1250493 | 360360 | 352830 | 457933 | 1171123 | 360360 | 915865 | 1276225CZECHIA | 230760 | 386620 | 185874 | 803254 | 230760 | 373715 | 213581 | 818056 | 230760 | 586483 | 817243DENMARK | 261000 | 400883 | 300331 | 962214 | 261000 | 401314 | 301636 | 963950 | 261000 | 663339 | 924339GERMANY | 919980 | 1985289 | 105861 | 3011130 | 919980 | 1986914 | 110464 | 3017358 | 919980 | 2338155 | 3258135ESTONIA | 104400 | 223399 | 108119 | 435918 | 104400 | 223635 | 108641 | 436676 | 104400 | 265336 | 369736IRELAND | 162000 | 368882 | 205053 | 735935 | 162000 | 369293 | 205864 | 737157 | 162000 | 411728 | 573728GREECE | 533880 | 1013146 | 61433 | 1608459 | 533880 | 706768 | 678435 | 1919083 | 533880 | 1356871 | 1890751SPAIN | 1566000 | 1606195 | 1982182 | 5154377 | 1566000 | 1607987 | 1990016 | 5164003 | 1566000 | 3439438 | 5005438FRANCE | 1368000 | 2553255 | 472244 | 4393499 | 1368000 | 2555402 | 479088 | 4402490 | 1368000 | 485932 | 1853932CROATIA | 225180 | 372981 | 181379 | 779540 | 225180 | 373339 | 182506 | 781025 | 225180 | 546390 | 771570ITALY | 1695240 | 1623948 | 2145769 | 5464957 | 1695240 | 1625760 | 2154250 | 5475250 | 1695240 | 4308500 | 6003740CYPRUS | 90000 | 265654 | 10356 | 366010 | 90000 | 214111 | 114369 | 418480 | 90000 | 228738 | 318738LATVIA | 180000 | 295256 | 144987 | 620243 | 180000 | 274827 | 187313 | 642140 | 180000 | 457475 | 637475LITHUANIA | 180000 | 306954 | 227837 | 714791 | 180000 | 307297 | 228738 | 716035 | 180000 | 457475 | 637475LUXEMBOURG | 81000 | 201967 | 93206 | 376173 | 81000 | 202188 | 93611 | 376799 | 81000 | 177902 | 258902HUNGARY | 342000 | 463433 | 432890 | 1238323 | 342000 | 463951 | 434601 | 1240552 | 342000 | 869203 | 1211203MALTA | 96480 | 251602 | 11102 | 359184 | 96480 | 251821 | 11586 | 359887 | 96480 | 45373 | 141853NETHERLANDS | 270000 | 702640 | 341756 | 1314396 | 270000 | 703424 | 343106 | 1316530 | 270000 | 686213 | 956213AUSTRIA | 324000 | 367386 | 410107 | 1101493 | 324000 | 367796 | 411728 | 1103524 | 324000 | 823455 | 1147455POLAND | 1620000 | 1377272 | 2050533 | 5047805 | 1620000 | 1378809 | 2058638 | 5057447 | 1620000 | 4117275 | 5737275PORTUGAL | 414000 | 553417 | 428748 | 1396165 | 414000 | 506343 | 526096 | 1446439 | 414000 | 1052193 | 1466193ROMANIA | 918000 | 1359686 | 105634 | 2383320 | 918000 | 1360614 | 110226 | 2388840 | 918000 | 2333123 | 3251123SLOVENIA | 163440 | 258693 | 206876 | 629009 | 163440 | 258982 | 207694 | 630116 | 163440 | 415387 | 578827SLOVAKIA | 101160 | 280835 | 58202 | 440197 | 101160 | 281110 | 58708 | 440978 | 101160 | 257101 | 358261FINLAND | 117000 | 275514 | 148094 | 540608 | 117000 | 275822 | 148679 | 541501 | 117000 | 297359 | 414359SWEDEN | 184500 | 377326 | 84921 | 646747 | 184500 | 303358 | 234456 | 722314 | 184500 | 468912 | 653412EU total | 12742380 | 18622269 | 11141893 | 42506542 | 12706380 | 18102606 | 12235222 | 43044208 | 12706380 | 28508444 | 41214824Reserve for advance deliveries | | | | 2493458 | | | | 1955792 | | |
Annexes I, II, VIII, IX and X to Implementing Regulation (EU) 2024/2746 are amended as follows:
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