(3)

Annex VIII is amended as follows: (a) the paragraphs below the title are replaced by the following: ‘The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is: <table letter>.<group>.<category code>(.<other specific category codes).column Specific data values are captured at column level. In the tables set out below, clear cells are where data values can be accepted; greyed cells marked with a “—” have no meaning in the group context, so no data is accepted in those. Examples: — B.UT.20.A (column A of the group UT, category 20, from table B) represents the “Area” of “Rented UAA” to be recorded under the “UAA for tenant farming” in table B. — I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of “Common wheat and spelt” for type of crop 1 “Field scale crops – main crop, combined crop” and missing data code 0“No data missing”. — M.S.1150.1.2.V (column V of the group S, category 1150 with other specific category codes 1 and 2 from table M) represents the subsidy value of “Basic Income Support for Sustainability – based on payments entitlements” that is financed solely from the Union budget and is granted per ha. When a value is not relevant or missing for any particular holding, do not enter value “0”. Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters. For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes. The data in a farm return should be given with the following degrees of accuracy: financial values: values in EUR or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the EUR, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the FADN, to express the values in hundreds or thousands of national currency units, physical quantities: in quintals (1 q = 100 kg) except in the case of eggs, which will be expressed in thousands and wine and related products which will be expressed in hectolitres, areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area and except in Table M “Subsidies”, where basic units are to be registered in ha, average livestock numbers: to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be given in number of occupied hives, labour units: to two decimal places. For each table category and column value, further definitions and instructions are set out after the table concerned.’; (b) Table A (General information on the holding) is amended as follows: (i) in the first and the second part of the table, the column ‘Number of the accounting office’ (AO) is deleted; (ii) the second part of the table is amended as follows: (1) the row for code 50 is deleted; (2) the rows for codes 230, 231 and 232 are replaced by the following: ‘Code(*) Description Group R S H DG MI N DT W TF ES C 230 Member of Producer Organisations (POs) OT - - - - - - - - - - AOT230C 231 Economic relevance of Producer Organisations (POs) to the farm OT - - - - - - - - - - AOT231C 232 Number of members of Producer Organisations (POs) OT - - - - - - - - - - AOT232C’ (c) the explanatory notes to Table A are amended as follows: (i) the notes for codes 60 and 70 under A.AI. (Accounting information) of Table A are replaced by the following: ‘A.AI. Accounting information A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used: 1. Double-entry accounting. 2. Single-entry accounting. 3. None. A.AI.70.DT. Date of closure of accounts : to be recorded in format “YYYY-MM-DD”, for example 2009-06-30 or 2009-12-31.’; (ii) the note for code 230 under A.OT. (Other particulars concerning the holding) of Table A, is replaced by the following: ‘A.OT.230.C Member of Producer Organisations (POs) : Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farm’s products are marketed by the producer organisation (choose all sectors covered by POs the farm is a member of). For the purpose of this survey, “producer organisations” refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders. 0. not a member of a producer organisation A member of a producer organisation to share production, administrative and investments costs and/or, a member of a producer organisation to market the farm’s products such as: 31. cereals 32. oilseeds and protein crops 33. fruits and vegetables (including citrus fruits, but excluding olives) 34. olives 35. vineyards 36. beef 37. cow’s milk 38. pigmeat 39. sheep and goats (milk and meat) 40. poultry meat 41. eggs 42. other sector.’; (d) Table C (Labour) is replaced by the following: ‘Category of labour Code(*)

Columns Group of information General Total work on the holding (agricultural work and work for OGA directly related to the holding) Share of work for OGA directly related to the holding Number of persons Gender Year of birth Agricultural training of the manager Annual time worked Number of Annual Work Units (AWU) % of annual time worked P G B T Y1 W1 Y2 Integer Enter code Four digits Enter code (hours) (AWU) % UR Unpaid regular UC Unpaid casual - - - - - PR Paid regular PC Paid casual - - - - -

Code(*) Description Group P G B T Y1 W1 Y2 10 Holder(s)/manager(s) UR - - 20 Holder(s)/not manager(s) UR - - - 30 Manager(s)/not holder(s) UR - - 40 Spouse(s)/partner(s) of holder(s) UR - - - 50 Other UR, PR - - - 60 Casual work UC, PC - - - - - 70 Paid manager PR - -’ (e) the explanatory notes to Table C are amended as follows: (i) the notes to items under C.PR (Paid regular labour) are replaced by the following: ‘C.PR. Paid regular labour Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding. The following categories are to be shown: C.PR.70. Paid manager Salaried person responsible for the day-to-day management of the holding. C.PR.50. Other All regular paid labour (except for the holding’s salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.’; (ii) in the notes to the columns in Table C, the note to ‘Share of work for OGA in % of annual work units (column W2)’ is deleted; (f) in Table D (Assets), the second part is replaced by the following: ‘Code (*) Description of categories OV AD DY IP S SA CV 1005 Cash, receivables, other current assets and equivalents - - - - -’ 1040 Inventories - - 2010 Biological assets – plants 3010 Agricultural land - - 3020 Land improvements 3030 Farm buildings 4010 Machinery and equipment 5010 Forest land including standing timber - - 7005 Intangible assets 8010 Other non-current assets (g) the explanatory notes to Table D are amended as follows: (i) the notes to codes 1010, 1020 and 1030 are deleted and the following note is inserted before the note to code 1040: ‘1005. Cash, receivables, other current assets and equivalents Cash and other assets that can be easily converted to cash. Short-term assets, amounts owed to the holding, normally arising from business activities. Any other assets that are easily sold or expected to be paid within a year.’; (ii) the notes to codes 7010 and 7020 are deleted and the following note is inserted after the note to code 5010: ‘7005. Intangible assets All intangible assets both that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists) as well as that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.’; (h) in Table H (Inputs), the second part is replaced by the following: ‘Code(*) Group Description of categories V Q 1010 LM Wages and social security costs for paid labour - 1020 LM Contract work and machinery hire - 1030 LM Current upkeep of machinery and equipment - 1040 LM Motor fuels and lubricants - 1050 LM Car expenses - 2010 SL Purchased concentrated feedstuffs for grazing stock (equines, ruminants) - 2020 SL Purchased coarse fodder for grazing stock (equines, ruminants) - 2030 SL Purchased feedstuffs for pigs - 2040 SL Purchased feedstuffs for poultry and other small animals - 2050 SL Farm-produced feedstuffs for grazing stock (equines, ruminants) - 2060 SL Farm-produced feedstuffs for pigs - 2070 SL Farm-produced feedstuffs for poultry and other small animals - 2080 SL Veterinary expenses - 2090 SL Other specific livestock costs - 3010 SC Seeds and seedlings purchased - 3020 SC Seeds and seedlings produced and used on the farm - 3030 SC Fertilisers and soil improvers - 3031 SC Quantity of N used in mineral fertilisers - 3032 SC Quantity of P2O5 used in mineral fertilisers - 3033 SC Quantity of K2O used in mineral fertilisers - 3034 SC Purchased manure - 3040 SC Crop protection products - 3090 SC Other specific crop costs - 4010 OS Specific costs for forestry and wood processing - 4020 OS Specific costs for crop processing - 4030 OS Specific costs for cow’s milk processing - 4045 OS Specific costs for other animals’ milk processing - 4070 OS Specific costs for meat processing and other animal products processing - 4090 OS Other specific costs for other gainful activities - 5010 FO Current upkeep of land improvements and buildings - 5020 FO Electricity - 5030 FO Heating fuels, total - 5031 FO of which natural gas and manufactured gases - 5032 FO of which oil and petroleum products - 5033 FO of which solid fossil fuels - 5034 FO of which renewable fuels (wood, straw, biogas, …) - 5040 FO Water - 5051 FO Agricultural insurance - 5055 FO Other farm insurance - 5061 FO Taxes and other dues - 5062 FO Taxes and other charges on land and buildings - 5070 FO Rent paid, total - 5071 FO of which rent paid for land - 5080 FO Interest and financial charges paid - 5090 FO Other farming overheads -’ (i) the explanatory notes to Table H are amended as follows: (1) the notes to codes 4040, 4050 and 4060 are deleted and the following note is inserted after the note to code 4030: ‘4045. Specific costs for other animals’ milk processing Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of other animals’ (e.g.: buffalo, sheep, goat) milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.’; (2) the note to code 5030 is replaced by the following: ‘5030. Heating fuels (total) Total consumption value of purchased heating fuels for farm business use, including the heating of glasshouses. This category includes heating consumption of purchased fossil fuels: natural and manufactures gases, oil, petroleum products and solid fossil fuels as well as consumption of purchased renewable energy sources (e.g. wood, straw, pellets, biogas). 5031. Of which natural gas and manufactured gases Total consumption of natural gas and other manufactured, fossil-based gases for farm business use, including the heating of glasshouses. 5032. Of which oil and petroleum products Total consumption of oil and petroleum products for farm business use, including the heating of glasshouses. 5033. Of which solid fossil fuels Total consumption of solid fossil fuels (e.g. coal) for farm business use, including the heating of glasshouses. 5034. Of which renewable fuels Total consumption of renewable fuels (e.g. wood, straw, pellets, biogas) for farm business use, including the heating of glasshouses. The submission of data relating to variables 5031, 5032, 5033 and 5034 is voluntary as from the accounting year 2023 and mandatory as from the accounting year 2025.’; (j) Table I (Crops) is amended as follows: (i) in the second part of the table, the entries under the title ‘Roots and Tubers’ are replaced by the following: ‘Roots and Tubers 10300 Potatoes (including early potatoes and seed potatoes) 10310 - of which potatoes for starch 10390 - of which other potatoes 10400 Sugar beet (excluding seed) 10500 Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops n.e.c.’ (ii) the fourth part of the table on the missing data codes is replaced by the following: ‘The missing data codes are to be selected from the list below: Code (***) Description 0 Code 0 is entered when no data are missing. 1 Code 1 should be entered when the area covered by a crop cannot be reported, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than 1 year on an occasional basis. 2 Code 2 should be entered when the actual production cannot be determined in quintals (or hectolitres for wine and wine-related products) because of the conditions of sale or when there is no actual production. 4 Code 4 should be entered when the area covered by a crop cannot be reported and there is no actual production or actual production cannot be determined in quintals (or hectolitres for wine and wine-related products).’ (k) in the explanatory notes to the groups of information in Table I, the note to items under I.PR (Production) is replaced by the following: ‘I.PR Production For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products). These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined, the missing data code 2 should be entered. For the 10790 “Other vegetables” and 90900 “Other”, the quantity should not be provided.’; (l) in Table K (Animal products and services) the second part on the description of products and services and the third part on the missing data codes are replaced by the following: ‘Code (*) Description 261 Cows’ milk 262 Buffalo’s cows’ milk 311 Sheep’s milk 321 Goat’s milk 330 Wool 531 Eggs for human consumption (all poultry) 532 Eggs for hatching (all poultry) 700 Honey and products of beekeeping 800 Manure 900 Other animal products 1100 Contract rearing 1200 Other animal services

Code (**) Description 0 Code 0 is entered when no data are missing. 2 Code 2 should be entered for when the actual production cannot be determined in quintals (or thousands of eggs) because of the conditions of sale. 4 Code 4 should be entered when there are only stocks and no actual production.’ (m) the explanatory notes to Table K are amended as follows: (i) the note to code 1100 is replaced by the following: ‘1100. Contract rearing Amount of receipts for contract rearing corresponding mainly to payment for services rendered and where the holder does not assume the economic risk normally involved in rearing or fattening these animals, e.g.: cattle, sheep, goats, pigs, poultry.’; (ii) the notes to the missing data codes are deleted; (iii) the third paragraph under the title ‘Groups of information in Table K’ is replaced by the following: ‘For animal services such as contract rearing (codes 1100) and others (code 1200) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).’; (n) in Table L (OGA directly related to the farm), the second part on the description of the OGA codes and the third part on the missing data codes are replaced by the following: ‘Code (*) Description 261 Processing of cow’s milk 263 Processing of other animals’ milk 900 Processing of meat or other animal products 1010 Processing of crop 1020 Forestry and wood processing 2010 Contractual work 2020 Tourism, accommodation, catering and other leisure activities 2030 Production of renewable energy 9000 Other “other gainful activities” directly related to the farm

Code (**) Description 0 Code 0 is entered when no data are missing. 1 Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crops products. 2 Code 2 should be entered when the actual production cannot be determined in quintals because of the conditions of sale. 4 Code 4 should be entered when there are only stocks and no actual production.’ (o) the explanatory notes to Table L are amended as follows: (i) the note to code 262 is replaced by the following: ‘263. Processing of other animals’ milk, e.g. buffalo’s milk, sheep’s milk, goat’s milk’; (ii) the notes to the missing data codes are deleted; (iii) the second paragraph under the title ‘Groups of information in Table L’ (Quantity (column Q)) is replaced by the following: ‘In the case of milk processed products (codes 261, 263), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).’; (p) Table M (Subsidies) and the pertaining explanatory notes are replaced by the following: ‘Structure of the table Category of subsidy/administrative information Code (*) Financing Code (**) Basic unit Code (***) Group of information Columns Number of basic units Value Type N V T S Subsidy - AI Administrative information - The categories are to be selected from the list below: Code (*) Group Description of categories Columns N V T Decoupled payments 1250 S Basic Income Support for Sustainability - 1300 S Complementary redistributive income support for sustainability - 1400 S Schemes for the climate, the environment and animal welfare (eco-schemes) - 1600 S Complementary income support for young farmers - 1700 S Payments for small farmers - Coupled Income Support Arable crops COP (cereals, oilseeds and protein crops) 23111 S Cereals - 23112 S Oilseeds - 23114 S Protein crops & grain legumes - 2312 S Potatoes - 23121 S Of which potatoes for starch - 2313 S Sugar beet - Industrial crops 23141 S Flax - 23142 S Hemp - 23143 S Hops - 23144 S Sugar cane - 23145 S Chicory - 23149 S Other industrial crops - 2315 S Vegetables - 2316 S Fallow land - 2317 S Rice - 2319 S Arable crops not defined - 2320 S Permanent grassland - 2321 S Dried fodder - 2322 S Crop specific payment for cotton - 2323 S National restructuring programme for the cotton sector - 2324 S Seed production - Permanent crops 23311 S Berries - 23312 S Nuts - 2332 S Pome and stone fruit - 2333 S Citrus plantations - 2334 S Olive plantations – olive oil and table olives - 2335 S Vineyards - 2339 S Permanent crops not mentioned elsewhere - Animals 2341 S Dairy - 2342 S Beef and veal - 2343 S Cattle (type not specified) - 2344 S Sheep and goat - 2345 S Pigs and poultry - 2346 S Silkworms - 2347 S Apiculture products - 2349 S Animals not mentioned elsewhere - 2410 S Short rotation coppices - 2490 S Other coupled payments not mentioned elsewhere - Grants and subsidies of exceptional character 2810 S Disaster payments - 2890 S Other grants and subsidies of exceptional character - 2900 S Other direct payments not mentioned elsewhere - Rural development 3100 S Investments, including in irrigation - 3200 S Setting-up of young farmers and new farmers and rural business start-up - 3310 S Management commitments (environmental, climate-related and other) (excluding animal welfare and organic farming) - 3320 S Animal welfare payments - 3350 S Organic farming - 3400 S Area-specific disadvantages resulting from certain mandatory requirements (e.g. Natura 2000, Water Framework Directive) - 3500 S Natural or other area-specific constraints - S Forestry/non-productive investments 3610 S Investments in forest area development and improvement of the viability of forests - 3620 S Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support - 3750 S Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions - 3760 S Risk management tools - 3900 S Other payments for rural development - Grants and subsidies on costs 4100 S Wages and social security - 4200 S Motor fuels - Livestock 4310 S Feed for grazing livestock - 4320 S Feed for pig and poultry - 4330 S Other livestock costs - Crop 4410 S Seeds - 4420 S Fertilisers - 4430 S Crop protection - 4440 S Other specific crop costs - Farming overheads 4510 S Electricity - 4520 S Heating fuels, total - 4521 S of which natural gas and manufactured gases - 4522 S of which oil and petroleum products - 4523 S of which solid fossil fuels - 4524 S of which renewable fuels - 4530 S Water - 4540 S Insurance - 4550 S Interest - 4600 S Costs for OGA - 4900 S Other costs - Grants and subsidies on livestock purchases 5100 S Dairy purchases - 5200 S Beef purchases - 5300 S Sheep and goat purchases - 5400 S Pigs and poultry purchases - 5900 S Other animals purchases - 9000 S Differences from the previous accounting years - Obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, 8 and 9) 10010 AI GAEC 2 on wetland and peatlands - - 10011 AI GAEC 2: number of hectares of wetland and peatlands – permanent grassland - - 10012 AI GAEC 2: number of hectares of wetland and peatlands – arable land - - 10013 AI GAEC 2: number of hectares of wetland and peatlands – permanent crops - - 10300 AI GAEC 8: the minimum share of arable land devoted to non-productive areas and features - - 10310 AI GAEC 8: number of hectares of land laying fallow - - 10311 AI GAEC 8: number of hectares of terraces - - 10312 AI GAEC 8: number of hectares of hedgerows, individual or group of trees, trees rows - - 10313 AI GAEC 8: number of hectares of field margins, patches or buffer strips - - 10318 AI GAEC 8: number of hectares of catch crops - - 10319 AI GAEC 8: number of hectares of nitrogen-fixing crops - - 10324 AI GAEC 8: number of hectares of ditches - - 10325 AI GAEC 8: number of hectares of streams - - 10326 AI GAEC 8: number of hectares of small ponds; - - 10327 AI GAEC 8: number of hectares of small wetlands - - 10328 AI GAEC 8: number of hectares of stonewalls - - 10329 AI GAEC 8: number of hectares of cairns - - 10330 AI GAEC 8: number of hectares of cultural features - - 10400 AI GAEC 9: ban on conversion or ploughing - - 10401 AI GAEC 9: number of hectares of permanent grassland in Natura 2000 sites - - 10402 AI GAEC 9: number of hectares of designated environmentally sensitive permanent grassland in Natura 2000 sites protected under GAEC 9 and declared by farmers; - - 10403 AI GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9 and declared by farmers, where applicable. - - The codes describing how the subsidy is financed are to be selected form the list below: Code (**) Description 0 Not applicable: this code is to be used in the case of administrative information 1 The subsidy is financed solely from the EU budget. 2 The measure is co-financed by the EU and the Member State. 3 The measure is not financed from the EU budget but by other public sources. The codes defining the basic units are to be selected form the list below: Code (***) Description 0 Not applicable: this code is to be used in the case of administrative information 1 The subsidy is granted per head of livestock. 2 The subsidy is granted per ha. 3 The subsidy is granted per tonne. 4 Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories. Table M “SUBSIDIES” covers grants and subsidies received by agricultural holdings from public bodies, both national and EU. It also covers administrative information on greening payments. GROUPS OF INFORMATION IN TABLE M S Subsidies Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ. As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year). AI Administrative information Certain obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, 8 and 9) are defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table. The number of basic units (N) corresponds to area concerned by GAEC standards are expressed in hectares. The type (T) refers to the application of the GAEC at farm level and is to be selected from the list below: Code Description 1 Agricultural holding has an obligation to comply with the administrative requirement. 2 Agricultural holding benefits from an exemption specified in GAEC.’