Commission Implementing Regulation (EU) 2026/1906

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013^note, and in particular Article 47(2), point (a), and Article 92, points (a)(i) and (v), thereof,Whereas:

(1)Commission Implementing Regulation (EU) 2022/128^note lays down, inter alia, rules on the communication of information and general rules on declarations of expenditure for interventions and measures relating to operations financed by the European Agricultural Guarantee Fund (EAGF).

(2)Regulation (EU) 2026/1768 of the European Parliament and of the Council^note amended Regulation (EU) 2021/2116 by introducing more flexible rules on payments of advances for direct payments in response to the increase in fertiliser prices resulting from the Middle East crisis. The amendments concern, in particular, the timing of such advances in respect of claim year 2026 and provide for the possibility to pay them prior to 16 October 2026. To ensure that such advances are still reimbursed from the budget of the following year, advances for direct payments in respect of claim year 2026 that are paid to beneficiaries prior to 16 October 2026 should be deemed to have been effected during the month of November 2026 and declared by Member State with the declaration related to that month so that they can be reimbursed by the Commission in the beginning of the year 2027.

(3)Article 10 of Implementing Regulation (EU) 2022/128 sets out the rules on the form, content and deadline of transmitting to the Commission the declarations of expenditure for interventions and measures under the EAGF. Paragraph 1, second subparagraph, of that Article provides that the communication on expenditure effected between 1 and 15 October is to be sent by Member States by 25 October. Paragraph 2, point (a)(i), of that Article sets out that the declaration of expenditure is to consist, in particular, of a statement covering the expenditure effected during the preceding month. A derogation from the above provisions should be provided for to allow that advances paid prior to 16 October 2026 can be communicated and declared with the declaration relating to the month of November in accordance with Article 21(2) of Regulation (EU) 2021/2116.

(4)Article 11 of Implementing Regulation (EU) 2022/128 sets out the general rules on the declaration of expenditure and on assigned revenue for EAGF. Paragraph 1, first subparagraph, of that Article provides that expenditure declared by paying agencies in respect of a given month is to correspond to payments actually effected during that month. A derogation from that provision is necessary to allow advances for direct payments paid prior to 16 October 2026 to be deemed to have been effected during the month of November 2026 in accordance with Article 21(2) of Regulation (EU) 2021/2116.

(5)Implementing Regulation (EU) 2022/128 should therefore be amended accordingly.

(6)In order to ensure legal certainty and clarity by aligning the rules laid down in Implementing Regulation (EU) 2022/128 with Article 21(2) of Regulation (EU) 2021/2116, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union and should apply from the date of entry into force of Regulation (EU) 2026/1768.

(7)The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,

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