A. FINANCING OF THE UNION’S ANNUAL BUDGET

Calculation of the financing of the budget

Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget

Revenue description Budget 2021 (1) Budget 2020 (2) Change (%) Miscellaneous revenue (Titles 3 to 6) 9 249 005 264 2 174 450 061 + 325,35 Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) 1 768 617 610 3 218 373 955 -45,05 Balances and Adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) p.m. -1 116 600 000 — Total revenue for Titles 2 to 6 11 017 622 874 4 276 224 016 + 157,65 Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 17 348 140 020 18 507 300 000 -6,26 VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 17 940 791 850 17 344 303 050 +3,44 Plastic packaging waste resource (table 3, Chapter 17) 5 827 020 000 — — Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) 115 877 408 110 123 980 214 681 -6,54 Appropriations to be covered by the own resources referred to in Article 2 of Council Decision (EU, Euratom) 2020/2053 (3), (4) 156 993 359 980 159 831 817 731 -1,78 Total revenue (5) 168 010 982 854 164 108 041 747 +2,38 (1) (2) (3) (4) (5)





TABLE 1

Calculation of capping of value added tax (VAT) bases pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053

Member State 1 % of non-capped VAT base 1 % of gross national income Capping rate (in %) 1 % of gross national income multiplied by capping rate 1 % of capped VAT base (6) Member States whose VAT base is capped (1) (2) (3) (4) (5) (6) Belgium 1 968 028 000 4 809 725 000 50 2 404 862 500 1 968 028 000 Bulgaria 312 604 000 634 551 000 50 317 275 500 312 604 000 Czechia 908 761 000 2 156 905 000 50 1 078 452 500 908 761 000 Denmark 1 245 582 000 3 330 002 000 50 1 665 001 000 1 245 582 000 Germany 14 720 933 000 35 901 554 000 50 17 950 777 000 14 720 933 000 Estonia 136 803 000 281 030 000 50 140 515 000 136 803 000 Ireland 948 726 000 2 925 354 000 50 1 462 677 000 948 726 000 Greece 783 273 000 1 715 687 000 50 857 843 500 783 273 000 Spain 5 516 775 000 12 049 829 000 50 6 024 914 500 5 516 775 000 France 11 331 698 000 24 703 961 000 50 12 351 980 500 11 331 698 000 Croatia 346 562 000 530 313 000 50 265 156 500 265 156 500 Croatia Italy 6 862 380 000 17 547 747 000 50 8 773 873 500 6 862 380 000 Cyprus 155 171 000 212 181 000 50 106 090 500 106 090 500 Cyprus Latvia 135 446 000 306 727 000 50 153 363 500 135 446 000 Lithuania 204 747 000 493 494 000 50 246 747 000 204 747 000 Luxembourg 318 107 000 429 977 000 50 214 988 500 214 988 500 Luxembourg Hungary 568 750 000 1 401 802 000 50 700 901 000 568 750 000 Malta 74 315 000 123 814 000 50 61 907 000 61 907 000 Malta Netherlands 3 496 836 000 8 297 523 000 50 4 148 761 500 3 496 836 000 Austria 1 782 862 000 3 905 235 000 50 1 952 617 500 1 782 862 000 Poland 2 564 465 000 5 232 329 000 50 2 616 164 500 2 564 465 000 Portugal 1 076 895 000 2 104 318 000 50 1 052 159 000 1 052 159 000 Portugal Romania 774 900 000 2 305 749 000 50 1 152 874 500 774 900 000 Slovenia 221 025 000 480 758 000 50 240 379 000 221 025 000 Slovakia 367 923 000 944 979 000 50 472 489 500 367 923 000 Finland 953 114 000 2 501 759 000 50 1 250 879 500 953 114 000 Sweden 2 296 707 000 5 357 907 000 50 2 678 953 500 2 296 707 000 Total 60 073 388 000 140 685 210 000 70 342 605 000 59 802 639 500 (6)





TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2 paragraph (1) (b) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 3)

Member State 1 % of capped VAT base Uniform rate of VAT own resource (in %) VAT-based own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 1 968 028 000 0,30 590 408 400 Bulgaria 312 604 000 0,30 93 781 200 Czechia 908 761 000 0,30 272 628 300 Denmark 1 245 582 000 0,30 373 674 600 Germany 14 720 933 000 0,30 4 416 279 900 Estonia 136 803 000 0,30 41 040 900 Ireland 948 726 000 0,30 284 617 800 Greece 783 273 000 0,30 234 981 900 Spain 5 516 775 000 0,30 1 655 032 500 France 11 331 698 000 0,30 3 399 509 400 Croatia 265 156 500 0,30 79 546 950 Italy 6 862 380 000 0,30 2 058 714 000 Cyprus 106 090 500 0,30 31 827 150 Latvia 135 446 000 0,30 40 633 800 Lithuania 204 747 000 0,30 61 424 100 Luxembourg 214 988 500 0,30 64 496 550 Hungary 568 750 000 0,30 170 625 000 Malta 61 907 000 0,30 18 572 100 Netherlands 3 496 836 000 0,30 1 049 050 800 Austria 1 782 862 000 0,30 534 858 600 Poland 2 564 465 000 0,30 769 339 500 Portugal 1 052 159 000 0,30 315 647 700 Romania 774 900 000 0,30 232 470 000 Slovenia 221 025 000 0,30 66 307 500 Slovakia 367 923 000 0,30 110 376 900 Finland 953 114 000 0,30 285 934 200 Sweden 2 296 707 000 0,30 689 012 100 Total 59 802 639 500 17 940 791 850





TABLE 3

Breakdown of own resources accruing from plastic packaging waste pursuant to Article 2 paragraph (1) (c) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 7)

Member State Plastic packaging waste that is not recycled (kg) Call rate per Kg in EUR Gross contribution Lump sum reduction Net contribution (1) (2) (3) = (1) × (2) (4) (5) = (3) - (4) Belgium 188 765 800 151 012 640 151 012 640 Bulgaria 55 217 400 44 173 920 22 000 000 22 173 920 Czechia 113 991 000 91 192 800 32 187 600 59 005 200 Denmark 155 649 800 124 519 840 124 519 840 Germany 1 653 958 100 1 323 166 480 1 323 166 480 Estonia 33 101 300 26 481 040 4 000 000 22 481 040 Ireland 182 203 700 145 762 960 145 762 960 Greece 101 292 800 81 034 240 33 000 000 48 034 240 Spain 785 268 600 628 214 880 142 000 000 486 214 880 France 1 559 059 400 1 247 247 520 1 247 247 520 Croatia 36 471 100 29 176 880 13 000 000 16 176 880 Italy 1 166 477 100 0,80 933 181 680 184 048 000 749 133 680 Cyprus 7 972 400 6 377 920 3 000 000 3 377 920 Latvia 26 008 800 20 807 040 6 000 000 14 807 040 Lithuania 24 671 400 19 737 120 9 000 000 10 737 120 Luxembourg 17 519 700 14 015 760 14 015 760 Hungary 231 488 200 185 190 560 30 000 000 155 190 560 Malta 10 744 000 8 595 200 1 415 900 7 179 300 Netherlands 256 365 000 205 092 000 205 092 000 Austria 185 195 500 148 156 400 148 156 400 Poland 611 296 800 489 037 440 117 000 000 372 037 440 Portugal 248 276 500 198 621 200 31 322 000 167 299 200 Romania 220 954 900 176 763 920 60 000 000 116 763 920 Slovenia 20 773 200 16 618 560 6 279 700 10 338 860 Slovakia 65 362 700 52 290 160 17 000 000 35 290 160 Finland 86 758 500 69 406 800 69 406 800 Sweden 127 997 800 102 398 240 102 398 240 Total 8 172 841 500 6 538 273 200 711 253 200 5 827 020 000





TABLE 4

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2 paragraph (1) (d) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 4)

Member State 1 % of gross national income Uniform rate of ‘additional base’ own resource ‘Additional base’ own resource at uniform rate (1) (2) (3) = (1) × (2) Belgium 4 809 725 000 3 961 599 565 Bulgaria 634 551 000 522 657 109 Czechia 2 156 905 000 1 776 566 001 Denmark 3 330 002 000 2 742 804 313 Germany 35 901 554 000 29 570 834 237 Estonia 281 030 000 231 474 424 Ireland 2 925 354 000 2 409 510 135 Greece 1 715 687 000 1 413 150 414 Spain 12 049 829 000 9 925 015 947 France 24 703 961 000 20 347 774 800 Croatia 530 313 000 436 799 973 Italy 17 547 747 000 14 453 455 630 Cyprus 212 181 000 174 765 950 Latvia 306 727 000 0,8236645 (7) 252 640 130 Lithuania 493 494 000 406 473 471 Luxembourg 429 977 000 354 156 775 Hungary 1 401 802 000 1 154 614 493 Malta 123 814 000 101 981 192 Netherlands 8 297 523 000 6 834 374 836 Austria 3 905 235 000 3 216 603 294 Poland 5 232 329 000 4 309 683 462 Portugal 2 104 318 000 1 733 251 958 Romania 2 305 749 000 1 899 163 515 Slovenia 480 758 000 395 983 280 Slovakia 944 979 000 778 345 622 Finland 2 501 759 000 2 060 609 986 Sweden 5 357 907 000 4 413 117 598 Total 140 685 210 000 115 877 408 110 (7)





TABLE 5

Calculation of the financing of the annual GNI contribution reduction for certain Member States pursuant to Article 2 paragraph (4) of Council Decision (EU, Euratom) 2020/2053 (Chapter 1 6)

Member State Gross reduction Percentage share of GNI base Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden (1) (2) (3) (4) = (1) + (3) Belgium 3,42 263 254 981 263 254 981 Bulgaria 0,45 34 731 448 34 731 448 Czechia 1,53 118 055 811 118 055 811 Denmark - 381 822 181 2,37 182 263 978 - 199 558 203 Germany -3 717 955 506 25,52 1 965 031 870 -1 752 923 636 Estonia 0,20 15 381 866 15 381 866 Ireland 2,08 160 116 017 160 116 017 Greece 1,22 93 906 231 93 906 231 Spain 8,57 659 534 069 659 534 069 France 17,56 1 352 143 996 1 352 143 996 Croatia 0,38 29 026 096 29 026 096 Italy 12,47 960 456 533 960 456 533 Cyprus 0,15 11 613 492 11 613 492 Latvia 0,22 16 788 363 16 788 363 Lithuania 0,35 27 010 849 27 010 849 Luxembourg 0,31 23 534 316 23 534 316 Hungary 1,00 76 726 083 76 726 083 Malta 0,09 6 776 822 6 776 822 Netherlands -1 945 571 377 5,90 454 155 748 -1 491 415 629 Austria - 572 226 876 2,78 213 748 721 - 358 478 155 Poland 3,72 286 385 744 286 385 744 Portugal 1,50 115 177 519 115 177 519 Romania 1,64 126 202 623 126 202 623 Slovenia 0,34 26 313 758 26 313 758 Slovakia 0,67 51 722 381 51 722 381 Finland 1,78 136 931 013 136 931 013 Sweden -1 082 673 505 3,81 293 259 117 - 789 414 388 Total -7 700 249 445 100,00 7 700 249 445 0 EU GDP price deflator, in EUR, (spring 2020 economic forecast) : (a) 2020 EU27 = 105,9188 / (b) 2021 EU27 = 107,2736 Lump sum for Denmark in 2021 prices: 377 000 000 EUR × [ (b/a) ] = 381 822 181 EUR Lump sum for Germany in 2021 prices: 3 671 000 000 EUR × [ (b/a) ] = 3 717 955 506 EUR Lump sum for Netherlands in 2021 prices: 1 921 000 000 EUR × [ (b/a) ] = 1 945 571 377 EUR Lump sum for Austria in 2021 prices: 565 000 000 EUR × [ (b/a) ] = 572 226 876 EUR Lump sum for Sweden in 2021 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 082 673 505 EUR





TABLE 6

Summary of financing (8) of the general budget by type of own resource and by Member State

Member State Traditional own resources (TOR) VAT, GNI and Plastics based own resources Total own resources (9) Net sugar sector levies Net customs duties Total net traditional own resources Collection costs (p.m.) VAT-based own resource Plastics own resource GNI-based own resource Reduction in favour of certain Member States Total‘national contributions’ Share in total‘national contributions’ (%) (1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) +(7) + (8) (10) (11) = (3) + (9) Belgium p.m. 1 888 440 775 1 888 440 775 601 810 797 590 408 400 151 012 640 3 961 599 565 263 254 981 4 966 275 586 3,56 6 854 716 361 Bulgaria p.m. 85 474 779 85 474 779 27 239 215 93 781 200 22 173 920 522 657 109 34 731 448 673 343 677 0,48 758 818 456 Czechia p.m. 243 996 233 243 996 233 77 757 041 272 628 300 59 005 200 1 776 566 001 118 055 811 2 226 255 312 1,59 2 470 251 545 Denmark p.m. 331 083 549 331 083 549 105 510 142 373 674 600 124 519 840 2 742 804 313 - 199 558 203 3 041 440 550 2,18 3 372 524 099 Germany p.m. 3 792 780 321 3 792 780 321 1 208 688 234 4 416 279 900 1 323 166 480 29 570 834 237 -1 752 923 636 33 557 356 981 24,03 37 350 137 302 Estonia p.m. 32 591 652 32 591 652 10 386 351 41 040 900 22 481 040 231 474 424 15 381 866 310 378 230 0,22 342 969 882 Ireland p.m. 229 920 491 229 920 491 73 271 365 284 617 800 145 762 960 2 409 510 135 160 116 017 3 000 006 912 2,15 3 229 927 403 Greece p.m. 198 605 750 198 605 750 63 291 942 234 981 900 48 034 240 1 413 150 414 93 906 231 1 790 072 785 1,28 1 988 678 535 Spain p.m. 1 311 244 027 1 311 244 027 417 868 976 1 655 032 500 486 214 880 9 925 015 947 659 534 069 12 725 797 396 9,11 14 037 041 423 France p.m. 1 619 582 164 1 619 582 164 516 130 580 3 399 509 400 1 247 247 520 20 347 774 800 1 352 143 996 26 346 675 716 18,87 27 966 257 880 Croatia p.m. 36 894 750 36 894 750 11 757 667 79 546 950 16 176 880 436 799 973 29 026 096 561 549 899 0,40 598 444 649 Italy p.m. 1 551 004 874 1 551 004 874 494 276 278 2 058 714 000 749 133 680 14 453 455 630 960 456 533 18 221 759 843 13,05 19 772 764 717 Cyprus p.m. 25 180 413 25 180 413 8 024 527 31 827 150 3 377 920 174 765 950 11 613 492 221 584 512 0,16 246 764 925 Latvia p.m. 37 686 500 37 686 500 12 009 984 40 633 800 14 807 040 252 640 130 16 788 363 324 869 333 0,23 362 555 833 Lithuania p.m. 98 240 542 98 240 542 31 307 425 61 424 100 10 737 120 406 473 471 27 010 849 505 645 540 0,36 603 886 082 Luxembourg p.m. 18 897 265 18 897 265 6 022 205 64 496 550 14 015 760 354 156 775 23 534 316 456 203 401 0,33 475 100 666 Hungary p.m. 173 496 399 173 496 399 55 290 061 170 625 000 155 190 560 1 154 614 493 76 726 083 1 557 156 136 1,12 1 730 652 535 Malta p.m. 12 547 412 12 547 412 3 998 626 18 572 100 7 179 300 101 981 192 6 776 822 134 509 414 0,10 147 056 826 Netherlands p.m. 3 111 631 069 3 111 631 069 991 618 692 1 049 050 800 205 092 000 6 834 374 836 -1 491 415 629 6 597 102 007 4,72 9 708 733 076 Austria p.m. 205 350 267 205 350 267 65 441 294 534 858 600 148 156 400 3 216 603 294 - 358 478 155 3 541 140 139 2,54 3 746 490 406 Poland p.m. 776 900 972 776 900 972 247 583 826 769 339 500 372 037 440 4 309 683 462 286 385 744 5 737 446 146 4,11 6 514 347 118 Portugal p.m. 160 530 051 160 530 051 51 157 928 315 647 700 167 299 200 1 733 251 958 115 177 519 2 331 376 377 1,67 2 491 906 428 Romania p.m. 180 048 775 180 048 775 57 378 181 232 470 000 116 763 920 1 899 163 515 126 202 623 2 374 600 058 1,70 2 554 648 833 Slovenia p.m. 76 324 163 76 324 163 24 323 085 66 307 500 10 338 860 395 983 280 26 313 758 498 943 398 0,36 575 267 561 Slovakia p.m. 78 017 738 78 017 738 24 862 796 110 376 900 35 290 160 778 345 622 51 722 381 975 735 063 0,70 1 053 752 801 Finland p.m. 136 516 073 136 516 073 43 505 122 285 934 200 69 406 800 2 060 609 986 136 931 013 2 552 881 999 1,83 2 689 398 072 Sweden p.m. 472 972 974 472 972 974 150 727 651 689 012 100 102 398 240 4 413 117 598 - 789 414 388 4 415 113 550 3,16 4 888 086 524 United Kingdom p.m. 462 180 042 462 180 042 115 545 011 — — — — — — 462 180 042 Total p.m. 17 348 140 020 17 348 140 020 5 496 785 002 17 940 791 850 5 827 020 000 115 877 408 110 0 139 645 219 960 100,00 156 993 359 980 (9)

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

Title Heading Budget 2021 Amending budget No 4/2021 New amount 1 OWN RESOURCES 157 049 324 730 –55 964 750 156 993 359 980 2 SURPLUSES, BALANCES AND ADJUSTMENTS 1 768 617 610 1 768 617 610 3 ADMINISTRATIVE REVENUE 1 725 783 332 1 725 783 332 4 FINANCIAL REVENUE, DEFAULT INTEREST AND FINES 119 376 456 395 856 920 515 233 376 5 BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS p.m. p.m. 6 REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES 7 347 880 726 – 339 892 170 7 007 988 556 GRAND TOTAL 168 010 982 854 168 010 982 854

TITLE 1

OWN RESOURCES

Title Chapter Heading Budget 2021 Amending budget No 4/2021 New amount 1 1 LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) p.m. p.m. 1 2 CUSTOMS DUTIES AND OTHER DUTIES 17 605 700 000 – 257 559 980 17 348 140 020 1 3 OWN RESOURCES BASED ON THE VALUE ADDED TAX 17 967 491 250 –26 699 400 17 940 791 850 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME 121 476 133 480 –5 598 725 370 115 877 408 110 1 5 CORRECTION OF BUDGETARY IMBALANCES — — 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES — — 1 7 OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED 5 827 020 000 5 827 020 000 Title 1 — Total 157 049 324 730 –55 964 750 156 993 359 980 CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (POINT (A) OF ARTICLE 2(1) OF DECISION 2014/335/EU, EURATOM) CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES CHAPTER 1 3 — OWN RESOURCES BASED ON THE VALUE ADDED TAX CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME CHAPTER 1 5 — CORRECTION OF BUDGETARY IMBALANCES CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES CHAPTER 1 7 — OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 1 2 CUSTOMS DUTIES AND OTHER DUTIES 1 2 0 Customs duties and other duties 17 605 700 000 – 257 559 980 17 348 140 020 CHAPTER 1 2 — TOTAL 17 605 700 000 – 257 559 980 17 348 140 020 CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES

1 2 0

Customs duties and other duties

Budget 2021 Amending budget No 4/2021 New amount 17 605 700 000 – 257 559 980 17 348 140 020

Remarks

The assignment of customs duties as own resources to the financing of common expenditure is the logical consequence of the free movement of goods within the Union. This article may comprise levies, premiums, additional or compensatory amounts, additional amounts or factors, Common Customs Tariff duties and other duties established or to be established by the institutions of the European Union in respect of trade with third countries and customs duties on products under the expired Treaty establishing the European Coal and Steel Community.

Figures are net of collection costs.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (a) of Article 2(1) thereof.

Member State Budget 2021 Amending budget No. 4/2021 New amount Belgium 2 077 800 000 - 189 359 225 1 888 440 775 Bulgaria 82 400 000 3 074 779 85 474 779 Czechia 265 200 000 -21 203 767 243 996 233 Denmark 338 600 000 -7 516 451 331 083 549 Germany 3 940 700 000 - 147 919 679 3 792 780 321 Estonia 39 700 000 -7 108 348 32 591 652 Ireland 252 900 000 -22 979 509 229 920 491 Greece 243 000 000 -44 394 250 198 605 750 Spain 1 306 000 000 5 244 027 1 311 244 027 France 1 698 600 000 -79 017 836 1 619 582 164 Croatia 38 400 000 -1 505 250 36 894 750 Italy 1 708 400 000 - 157 395 126 1 551 004 874 Cyprus 25 800 000 - 619 587 25 180 413 Latvia 40 000 000 -2 313 500 37 686 500 Lithuania 100 500 000 -2 259 458 98 240 542 Luxembourg 19 300 000 - 402 735 18 897 265 Hungary 183 100 000 -9 603 601 173 496 399 Malta 16 100 000 -3 552 588 12 547 412 Netherlands 2 614 300 000 497 331 069 3 111 631 069 Austria 201 100 000 4 250 267 205 350 267 Poland 780 600 000 -3 699 028 776 900 972 Portugal 197 800 000 -37 269 949 160 530 051 Romania 174 500 000 5 548 775 180 048 775 Slovenia 83 800 000 -7 475 837 76 324 163 Slovakia 82 700 000 -4 682 262 78 017 738 Finland 147 600 000 -11 083 927 136 516 073 Sweden 448 800 000 24 172 974 472 972 974 United Kingdom 498 000 000 -35 819 958 462 180 042 Article 1 2 0 — Total 17 605 700 000 - 257 559 980 17 348 140 020

CHAPTER 1 3 — OWN RESOURCES BASED ON THE VALUE ADDED TAX

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 1 3 OWN RESOURCES BASED ON THE VALUE ADDED TAX 1 3 0 Own resources based on the value added tax 17 967 491 250 –26 699 400 17 940 791 850 CHAPTER 1 3 — TOTAL 17 967 491 250 –26 699 400 17 940 791 850 CHAPTER 1 3 — OWN RESOURCES BASED ON THE VALUE ADDED TAX

1 3 0

Own resources based on the value added tax

Budget 2021 Amending budget No 4/2021 New amount 17 967 491 250 –26 699 400 17 940 791 850

Remarks

The applied uniform rate valid for all Member States to the VAT bases determined in accordance with Union rules is fixed at 0,30 %. The base to be taken into account for this purpose shall not exceed 50 % of GNI for each Member State.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (b) of Article 2(1) thereof.

Member State Budget 2021 Amending budget No. 4/2021 New amount Belgium 608 620 200 -18 211 800 590 408 400 Bulgaria 87 345 000 6 436 200 93 781 200 Czechia 273 401 100 - 772 800 272 628 300 Denmark 362 573 100 11 101 500 373 674 600 Germany 4 434 159 600 -17 879 700 4 416 279 900 Estonia 40 446 300 594 600 41 040 900 Ireland 285 432 300 - 814 500 284 617 800 Greece 226 431 900 8 550 000 234 981 900 Spain 1 709 546 400 -54 513 900 1 655 032 500 France 3 384 884 700 14 624 700 3 399 509 400 Croatia 77 974 800 1 572 150 79 546 950 Italy 2 102 007 300 -43 293 300 2 058 714 000 Cyprus 31 612 200 214 950 31 827 150 Latvia 39 327 600 1 306 200 40 633 800 Lithuania 59 602 800 1 821 300 61 424 100 Luxembourg 68 987 850 -4 491 300 64 496 550 Hungary 170 938 800 - 313 800 170 625 000 Malta 18 620 400 -48 300 18 572 100 Netherlands 1 001 400 600 47 650 200 1 049 050 800 Austria 550 181 400 -15 322 800 534 858 600 Poland 744 246 750 25 092 750 769 339 500 Portugal 314 104 050 1 543 650 315 647 700 Romania 260 728 200 -28 258 200 232 470 000 Slovenia 70 111 500 -3 804 000 66 307 500 Slovakia 110 249 700 127 200 110 376 900 Finland 319 248 600 -33 314 400 285 934 200 Sweden 615 308 100 73 704 000 689 012 100 Article 1 3 0 — Total 17 967 491 250 -26 699 400 17 940 791 850

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 1 4 OWN RESOURCES BASED ON GROSS NATIONAL INCOME 1 4 0 Own resources based on gross national income 121 476 133 480 –5 598 725 370 115 877 408 110 CHAPTER 1 4 — TOTAL 121 476 133 480 –5 598 725 370 115 877 408 110 CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME

1 4 0

Own resources based on gross national income

Budget 2021 Amending budget No 4/2021 New amount 121 476 133 480 –5 598 725 370 115 877 408 110

Remarks

The GNI-based resource is an‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments, plastic based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget is always balanced ex ante.

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (plastic based own resource, VAT-based resource, traditional own resources and other revenue). Thus, a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States’ GNI for financial year 2021 is 0,8237 %.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (d) of Article 2(1) thereof.

Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(1) thereof.

Member State Budget 2021 Amending budget No. 4/2021 New amount Belgium 4 218 117 290 - 256 517 725 3 961 599 565 Bulgaria 535 820 625 -13 163 516 522 657 109 Czechia 1 754 306 749 22 259 252 1 776 566 001 Denmark 2 785 332 401 -42 528 088 2 742 804 313 Germany 31 449 100 394 -1 878 266 157 29 570 834 237 Estonia 243 636 347 -12 161 923 231 474 424 Ireland 2 312 568 065 96 942 070 2 409 510 135 Greece 1 577 475 623 - 164 325 209 1 413 150 414 Spain 10 629 780 344 - 704 764 397 9 925 015 947 France 21 732 997 976 -1 385 223 176 20 347 774 800 Croatia 450 801 475 -14 001 502 436 799 973 Italy 15 298 751 141 - 845 295 511 14 453 455 630 Cyprus 182 761 948 -7 995 998 174 765 950 Latvia 269 819 900 -17 179 770 252 640 130 Lithuania 421 132 620 -14 659 149 406 473 471 Luxembourg 398 844 556 -44 687 781 354 156 775 Hungary 1 173 688 859 -19 074 366 1 154 614 493 Malta 107 651 495 -5 670 303 101 981 192 Netherlands 6 946 702 327 - 112 327 491 6 834 374 836 Austria 3 494 467 632 - 277 864 338 3 216 603 294 Poland 4 302 768 745 6 914 717 4 309 683 462 Portugal 1 815 952 960 -82 701 002 1 733 251 958 Romania 1 923 559 361 -24 395 846 1 899 163 515 Slovenia 419 533 492 -23 550 212 395 983 280 Slovakia 826 038 080 -47 692 458 778 345 622 Finland 2 089 007 539 -28 397 553 2 060 609 986 Sweden 4 115 515 536 297 602 062 4 413 117 598 Article 1 4 0 — Total 121 476 133 480 -5 598 725 370 115 877 408 110

CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 1 6 GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES 1 6 0 Gross reduction in the annual GNI-based contribution granted to certain Member States — 0 CHAPTER 1 6 — TOTAL — 0 CHAPTER 1 6 — GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES

1 6 0

Gross reduction in the annual GNI-based contribution granted to certain Member States

Budget 2021 Amending budget No 4/2021 New amount — 0 0

Remarks

This article is intended to record reductions in the annual GNI contributions of certain Member States in accordance with Council Decision (EU, Euratom) 2020/2053.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 2(4) thereof.

Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39), and in particular Article 10a(6) thereof.

Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource based on plastic packaging waste that is not recycled, on the methods and procedure for making available that own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on gross national income (OJ L 165, 11.5.2021, p. 15), and in particular Article 4(2) thereof.

Member State Budget 2021 Amending budget No. 4/2021 New amount Belgium — 263 254 981 263 254 981 Bulgaria — 34 731 448 34 731 448 Czechia — 118 055 811 118 055 811 Denmark — - 199 558 203 - 199 558 203 Germany — -1 752 923 636 -1 752 923 636 Estonia — 15 381 866 15 381 866 Ireland — 160 116 017 160 116 017 Greece — 93 906 231 93 906 231 Spain — 659 534 069 659 534 069 France — 1 352 143 996 1 352 143 996 Croatia — 29 026 096 29 026 096 Italy — 960 456 533 960 456 533 Cyprus — 11 613 492 11 613 492 Latvia — 16 788 363 16 788 363 Lithuania — 27 010 849 27 010 849 Luxembourg — 23 534 316 23 534 316 Hungary — 76 726 083 76 726 083 Malta — 6 776 822 6 776 822 Netherlands — -1 491 415 629 -1 491 415 629 Austria — - 358 478 155 - 358 478 155 Poland — 286 385 744 286 385 744 Portugal — 115 177 519 115 177 519 Romania — 126 202 623 126 202 623 Slovenia — 26 313 758 26 313 758 Slovakia — 51 722 381 51 722 381 Finland — 136 931 013 136 931 013 Sweden — - 789 414 388 - 789 414 388 Article 1 6 0 — Total — 0 0

CHAPTER 1 7 — OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 1 7 OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED 1 7 0 Own resources based on plastic packaging waste not recycled 5 827 020 000 5 827 020 000 CHAPTER 1 7 — TOTAL 5 827 020 000 5 827 020 000 CHAPTER 1 7 — OWN RESOURCES BASED ON PLASTIC PACKAGING WASTE NOT RECYCLED

1 7 0

Own resources based on plastic packaging waste not recycled

Budget 2021 Amending budget No 4/2021 New amount 5 827 020 000 5 827 020 000

Remarks

New item

This article is intended to record the payments as a result of the application of a uniform call rate to the weight of plastic packaging waste generated in each Member State that is not recycled. The uniform call rate shall be EUR 0,80 per kilogram. Certain Member States shall be entitled to annual lump sum reductions.

Legal basis

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular point (c) of Article 2(1), and Article 2(2) thereof.

Member State Budget 2021 Amending budget No. 4/2021 New amount Belgium 151 012 640 151 012 640 Bulgaria 22 173 920 22 173 920 Czechia 59 005 200 59 005 200 Denmark 124 519 840 124 519 840 Germany 1 323 166 480 1 323 166 480 Estonia 22 481 040 22 481 040 Ireland 145 762 960 145 762 960 Greece 48 034 240 48 034 240 Spain 486 214 880 486 214 880 France 1 247 247 520 1 247 247 520 Croatia 16 176 880 16 176 880 Italy 749 133 680 749 133 680 Cyprus 3 377 920 3 377 920 Latvia 14 807 040 14 807 040 Lithuania 10 737 120 10 737 120 Luxembourg 14 015 760 14 015 760 Hungary 155 190 560 155 190 560 Malta 7 179 300 7 179 300 Netherlands 205 092 000 205 092 000 Austria 148 156 400 148 156 400 Poland 372 037 440 372 037 440 Portugal 167 299 200 167 299 200 Romania 116 763 920 116 763 920 Slovenia 10 338 860 10 338 860 Slovakia 35 290 160 35 290 160 Finland 69 406 800 69 406 800 Sweden 102 398 240 102 398 240 Article 1 7 0 — Total 5 827 020 000 5 827 020 000

TITLE 4

FINANCIAL REVENUE, DEFAULT INTEREST AND FINES

Title Chapter Heading Budget 2021 Amending budget No 4/2021 New amount 4 0 REVENUE FROM INVESTMENTS AND ACCOUNTS 13 376 456 13 376 456 4 1 DEFAULT INTEREST 5 000 000 5 000 000 4 2 FINES AND PENALTIES 101 000 000 395 856 920 496 856 920 Title 4 — Total 119 376 456 395 856 920 515 233 376 CHAPTER 4 0 — REVENUE FROM INVESTMENTS AND ACCOUNTS CHAPTER 4 1 — DEFAULT INTEREST CHAPTER 4 2 — FINES AND PENALTIES

CHAPTER 4 2 — FINES AND PENALTIES

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 4 2 FINES AND PENALTIES 4 2 0 Fines in connection with the implementation of the rules on competition 100 000 000 332 595 848 432 595 848 4 2 1 Penalty payments and lump sums imposed on a Member State p.m. 60 714 472 60 714 472 4 2 2 Fines imposed for fraud and irregularities which are damaging to the Union’s financial interests p.m. p.m. 4 2 3 Fines in the framework of the Union's economic governance — Assigned revenue p.m. p.m. 4 2 4 Interest connected with fines and penalty payments 1 000 000 1 000 000 4 2 8 Other fines and penalty payments — Assigned revenue p.m. p.m. 4 2 9 Other non-assigned fines and penalty payments p.m. 2 546 600 2 546 600 CHAPTER 4 2 — TOTAL 101 000 000 395 856 920 496 856 920 CHAPTER 4 2 — FINES AND PENALTIES

4 2 0

Fines in connection with the implementation of the rules on competition

Budget 2021 Amending budget No 4/2021 New amount 100 000 000 332 595 848 432 595 848

Remarks

The Commission may impose fines, periodic penalty payments and other penalties on undertakings and associations of undertakings for not respecting bans or not carrying out their obligations under the Regulations below or under Articles 101 and 102 TFEU.

The fines must normally be paid within three months of the Commission decision being notified. However, the Commission will not collect the amount due if the undertaking has lodged an appeal with the Court of Justice of the European Union. The undertaking must provide the Commission with either a provisional payment or a financial guarantee covering both the principal of the debt and the interest or surcharges by the final date for payment.

Legal basis

Council Regulation (EC) No 1/2003 of 16 December 2002 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty (OJ L 1, 4.1.2003, p. 1).

Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (OJ L 24, 29.1.2004, p. 1), and in particular Articles 14 and 15 thereof.

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).

4 2 1

Penalty payments and lump sums imposed on a Member State

Budget 2021 Amending budget No 4/2021 New amount p.m. 60 714 472 60 714 472

Remarks

This article is intended to record penalty payments and lump sums imposed on a Member State, for instance for not complying with a judgment of the Court of Justice of the European Union on its failure to fulfil an obligation under the Treaty.

Legal basis

Treaty on the Functioning of the European Union, and in particular Article 260(2) thereof.

4 2 9

Other non-assigned fines and penalty payments

Budget 2021 Amending budget No 4/2021 New amount p.m. 2 546 600 2 546 600

Remarks

This article is intended to accommodate any revenue not provided for in other parts of Chapter 4 2 which is not used in accordance with Article 21 of the Financial Regulation.

TITLE 6

REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES

Title Chapter Heading Budget 2021 Amending budget No 4/2021 New amount 6 0 SINGLE MARKET, INNOVATION AND DIGITAL p.m. p.m. 6 1 COHESION, RESILIENCE AND VALUES p.m. p.m. 6 2 NATURAL RESOURCES AND ENVIRONMENT p.m. p.m. 6 3 MIGRATION AND BORDER MANAGEMENT p.m. p.m. 6 4 SECURITY AND DEFENCE p.m. p.m. 6 5 NEIGHBOURHOOD AND THE WORLD p.m. p.m. 6 6 OTHER CONTRIBUTIONS AND REFUNDS 7 347 880 726 – 339 892 170 7 007 988 556 6 7 COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021 p.m. p.m. Title 6 — Total 7 347 880 726 – 339 892 170 7 007 988 556 CHAPTER 6 0 — SINGLE MARKET, INNOVATION AND DIGITAL CHAPTER 6 1 — COHESION, RESILIENCE AND VALUES CHAPTER 6 2 — NATURAL RESOURCES AND ENVIRONMENT CHAPTER 6 3 — MIGRATION AND BORDER MANAGEMENT CHAPTER 6 4 — SECURITY AND DEFENCE CHAPTER 6 5 — NEIGHBOURHOOD AND THE WORLD CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS CHAPTER 6 7 — COMPLETION FOR OUTSTANDING RECOVERY ORDERS PRIOR TO 2021

CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS

Title Chapter Article Item Heading Budget 2021 Amending budget No 4/2021 New amount 6 6 OTHER CONTRIBUTIONS AND REFUNDS 6 6 0 Special contributions and refunds 6 6 0 0 EFTA contributions — Assigned revenue p.m. p.m. 6 6 0 1 Innovation Fund — Assigned revenue p.m. p.m. 6 6 0 2 Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement 7 197 880 726 – 376 548 626 6 821 332 100 6 6 0 3 Contributions by the United Kingdom after the transition period p.m. p.m. 6 6 0 4 Contributions from the European Coal and Steel Community (ECSC) in liquidation 36 656 456 36 656 456 Article 6 6 0 — Total 7 197 880 726 – 339 892 170 6 857 988 556 6 6 1 Solidarity mechanisms (special instruments) 6 6 1 1 European Globalisation Adjustment Fund — Assigned revenue p.m. p.m. 6 6 1 2 European Union Solidarity Fund — Assigned revenue p.m. p.m. Article 6 6 1 — Total p.m. p.m. 6 6 2 Decentralised agencies — Assigned revenue p.m. p.m. 6 6 3 Pilot projects, preparatory actions, prerogatives and other actions p.m. p.m. 6 6 8 Other contributions and refunds — Assigned revenue p.m. p.m. 6 6 9 Other contributions and refunds — Non-assigned revenue 150 000 000 150 000 000 CHAPTER 6 6 — TOTAL 7 347 880 726 – 339 892 170 7 007 988 556 CHAPTER 6 6 — OTHER CONTRIBUTIONS AND REFUNDS

6 6 0

Special contributions and refunds

6 6 0 2

Contributions by the United Kingdom linked to Article 148 of the Withdrawal Agreement

Budget 2021 Amending budget No 4/2021 New amount 7 197 880 726 – 376 548 626 6 821 332 100

Remarks

This item is intended to record the net contributions from the United Kingdom resulting from the payments made in accordance with Article 148 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

The net contribution corresponds to the differences between the amounts due by the United Kingdom to the Union and the amounts due by the Union to the United Kingdom.

The reference dates for payments by the United Kingdom to the Union or by the Union to the United Kingdom made after 31 December 2020 shall be 30 June and 31 October of every year. Payments shall be made in four equal monthly instalments for payments that have a reference date of 30 June and in eight equal monthly instalments for payments that have a reference date of 31 October. All payments shall be made by the last working day of each month, starting on the reference date or, where the reference date is not a working day, the last working day before the reference date.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

6 6 0 4

Contributions from the European Coal and Steel Community (ECSC) in liquidation

Budget 2021 Amending budget No 4/2021 New amount 36 656 456 36 656 456

Remarks

New item

This item is intended to record the annual contributions from the European Coal and Steel Community (ECSC) in liquidation to the Union’s annual budget for the years 2021 to 2025 that are resulting from the application of the Article 145 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.

According to this Article, the Union is liable to the United Kingdom for its share in the net assets of the ECSC in liquidation on 31 December 2020 (EUR 183 282 282) and the related reimbursement shall be made in five equal annual instalments (EUR 36 656 456) from 2021 to 2025.

These contributions from the ECSC in liquidation therefore aim at fully compensating the effects of the corresponding reductions accounted for in the contributions to the Union’s annual budget of the United Kingdom, as recorded under the item 6 6 0 2.

Reference acts

Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ L 29, 31.1.2020, p. 7).

(1) The figures in this column correspond to those in the 2021 budget (OJ L 93, 17.3.2021, p. 1) plus AB No 1/2021 to AB No 4/2021.

(2) The figures in this column correspond to those in the 2020 budget (OJ L 57, 27.2.2020, p. 1) plus AB No 1/2020 to AB No 9/2020.

(3) The own resources for the 2021 budget are determined on the basis of the budget forecasts adopted at the 181st meeting of the Advisory Committee on Own Resources on 26 May 2021.

(4) This amount includes EUR 34 591 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Council Decision (EU, Euratom) 2020/2053.

(5) The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union reads:‘The revenue and expenditure shown in the budget shall be in balance’.

(6) The base to be used does not exceed 50 % of GNI.

(7) Calculation of rate: (115 877 408 110) / (140 685 210 000) = 0,823664464160803.

(8) p.m. (own resources + other revenue = total revenue = total expenditure); (156 993 359 980 + 11 017 622 874 = 168 010 982 854).

(9) Total own resources as percentage of GNI: (156 993 359 980) / (14 068 521 000 000) = 1,12 %; own resources ceiling as percentage of GNI: 1,40 %.