COMMISSION IMPLEMENTING REGULATION (EU) No 991/2013

of 15 October 2013

laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (1), and in particular Article 42 thereof,

Whereas:

Article 8(1) of Commission Regulation (EC) No 885/2006 (2) provides that the form and content of the accounting information referred to in Article 7(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be established.

The form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD) as well as for monitoring and forecasting purposes are presently laid down in Commission Implementing Regulation (EU) No 799/2012 (3) .

The Annexes to Implementing Regulation (EU) No 799/2012 cannot be used for their intended purposes in the financial year 2014. Implementing Regulation (EU) No 799/2012 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year.

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

HAS ADOPTED THIS REGULATION:

Article 1

The form and content of the accounting information referred to in Article 7(1)(c) of Regulation (EC) No 885/2006 and the way it is to be forwarded to the Commission shall be as set out in Annexes I (X Table), II (Technical specifications for the transfer of computer files to the EAGF and EAFRD), III (Aide-mémoire) and IV (Structure of EAFRD budget codes [F109]) to this Regulation.

Article 2

Implementing Regulation (EU) No 799/2012 is repealed with effect from 16 October 2013.

Article 3

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.

It shall apply from 16 October 2013.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

(1) OJ L 209, 11.8.2005, p. 1.

(2) Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD (OJ L 171, 23.6.2006, p. 90)

(3) Commission Implementing Regulation (EU) No 799/2012 of 5 September 2012 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and EAFRD as well as for monitoring and forecasting purposes (OJ L 240, 6.9.2012, p. 3)

(4) Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( OJ L 209, 11.8.2005, p. 1 ).

(3) Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 ( OJ L 30, 31.1.2009, p. 16 ).

(2) Budget codes, for which no expenditure is declared, should not be included in the Annual Declaration file.

Note: You should first read the preliminary remark concerning "quantities" in chapter 5 of Annex III

If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete these files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information.

The coordinating body must send the computer files completely and only once.

The eDAMIS client includes a specific consignment type for this kind of tabular transfer i.e. “CODE-LIST”.

This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked.

In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through STATEL/eDAMIS in order to explain all these used codes.

The "difference-explanation" files shall be sent through STATEL/eDAMIS with consignment type “DIFFERENCE-EXPLANATION”.

The amount declared in the Annual Declaration is EUR 31.05 higher than the amount reported in the X-table due to a cut-off problem.

The amount declared in the Annual Declaration is EUR 125.80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on "administrative errors".

The amount declared in the Annual Declaration is EUR 505.90 smaller than the amount (wrongly) declared in the monthly declarations [Tables 104].

The amount declared in the Annual Declaration is EUR 505.90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104].

Files satisfying the rules shall follow the following structure (example for financial year 2008):

EAGF – 20 % retention on amounts recovered following irregularities (Article 32 of Council Regulation (EC) No 1290/2005 (4) )

EAGF – 25 % retention on amounts resulting from cross-compliance (Article 9 of Council Regulation (EC) No 1782/2003 and Article 25 of Council Regulation (EC) 73/2009 (3) )

Cut-off error (amount in X-table but not declared in Annual Declaration)

Cut-off error (amount in Annual Declaration but not reported in X-table)

Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF/EAFRD via the Annual Declaration)

Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration)

Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration)

Administrative error (outstanding amounts actually recovered but not yet deducted in the Quarterly Declarations during the reference period and credited to the EAFRD via the Annual Declaration)

Cut-off error (amount in T104 but not declared in Annual Declaration)

Cut-off error (amount in Annual Declaration but not reported in T104)

Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)

The explanation-reconciliation code must be expressed only once per budget code (F109) by a three-character code corresponding to the following code list:

The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields and in following order):

In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State shall send either one "difference-explanation" file for all paying agencies or separate "difference-explanation" files for each paying agency. Such file(s) shall explain, through standard codes, the difference by budget code between the annual declaration and monthly declaration (T104) or between annual declaration and quarterly declaration (SFC2007) or between annual declaration and the sum of the records (Σ F106) of the X-table data.

Annual declaration files shall be sent through STATEL/eDAMIS with consignment type “ANNUAL-DECLARATION”.

Files satisfying the rules shall follow the following structure (example for financial year 2007):

The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields (in this order):

The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file shall contain the total amounts by paying agency together with the budget and currency codes, for both EAGF and EAFRD measures (Article 6(b) and (c) of Regulation (EC) No 885/2006).

The computer program for checking the format of computer files before sending them to the Commission (“WinCheckCsv”) is included in the data transfer program (“eDAMIS client”). The paying agencies are invited to download the check program from CIRCA separately for offline validation purposes.

Data files with the characteristics as described under point 2.4 shall be sent with consignment type “X-TABLE-DATA” (see “eDAMIS client”).

(other data rows with the fields in the same order).

Files satisfying these rules shall follow the following structure (example for financial year 2004):

All fields: no spaces at the beginning or end of a field.

Quotation marks (“”) are not allowed at the beginning or at the end of the records. The semicolon field separator “;” must not be used in data in text format.

Budget code (field F109) required format without spaces: "999999999999999" (where "9" stands for any figure between 0 and 9).

Date field: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

No spaces between digits. No spaces or other signs between thousands.

Fixed number of decimals (the details are set out in the Annex III).

The symbol ("+" or "–") appears on the far left, followed immediately by the figures. For positive numbers, the "+" sign is optional.

BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GB

The file is in ASCII coding according to following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted:

Records vary in length. Each record ends with a code "CR LF" or “Carriage Return – Line Feed” (in hexadecimal: "0D 0A"). The header row never ends on a ";". Data rows only end on a ";" if the last field is empty.

The fields are separated by a semicolon (";"). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (“;;”) within the record, or as a single semicolon (";") at the end of the record.

The following records in the file are data (data rows), in the order indicated by the first record describing the file structure.

The first record in the file (header row) contains the file description. The field names comprise an “F” followed by the field number used in Annex I (the "X-table"). Only field names existing in that Annex are allowed.

The computer files must have the following characteristics:

All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed.

The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Make sure that no double counting occurs. (1)

The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists.

The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS. The Commission shall only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCA web-site of the agricultural funds.

These technical specifications apply in respect of the financial year 2013, which commenced on 16 October 2012.

Technical specifications for the transfer of computer files to the EAGF and EAFRD from 16 October 2013

ANNEX III

"AIDE-MÉMOIRE"

FINANCIAL YEAR 2014

TABLE OF CONTENTS

Annex III "Aide-mémoire"

1. Data relating to payments:

1.1. F100: name of paying agency

1.2. F101: reference number of payment

1.3. F103: type of payment

1.4. F105: payment with sanction

1.5. F105B: cross-compliance: reduction or exclusion from payments

1.6. F105C: amount (in euros) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks

1.7. F106: amount (in euros)

1.8. F106A: public expenditure (in euros)

1.9. F107: currency unit

1.10. F108: date of payment

1.11. F109: budget code

1.12. F110: marketing year or period

2. Data relating to beneficiary (applicant):

2.1. F200: identification code

2.2. F201: name

2.3. F202A: applicant's address (street and number)

2.4. F202B: applicant's address (international post code)

2.5. F202C: applicant's address (municipality or city)

2.6. F205: holding in less-favoured region

2.7. F207: region and sub-region in the Member State

2.8. F220: identification code of the intermediate organisation

2.9. F221: name of the intermediate organisation

2.10. F222B: organisation's address (international post code)

2.11. F222C: organisation's address (municipality or city)

3. Data relating to declaration/application:

3.1. F300: number of declaration/application

3.2. F300B: date of declaration/application

3.3. F301: number of contract/project (where applicable)

3.4. F304: authorising office

3.5. F305: number of certificate/licence

3.6. F306: date of issue of the certificate/licence

3.7. F307: office holding supporting documents

4. Data relating to security:

4.1. F402: amount of processing security (others than tender securities) (in euros)

5. Data relating to products:

5.1. F500: product code/rural development sub-measure code

5.2. F502: quantity paid (number of animals, hectares, etc.)

5.3. F503: quantity covered by payment application lodged (quantity claimed)

5.4. F508A: area covered by payment application lodged

5.5. F508B: area covered by payment made

5.6. F509A: area wrongly declared

5.7. F510: Union regulation and article number

5.8. F511: EAGF rate of aid (in euros) per unit of measurement

5.9. F531: total alcoholic strength by volume

5.10. F532: natural alcoholic strength by volume

5.11. F533: wine growing zone

6. Data relating to inspections:

6.1. F600: on-the-spot inspection

6.2. F601: date of inspection

6.3. F602: application reduced

6.4. F603: reason for reduction

7. Data relating to payment entitlements:

7.1. F700: amount of payment entitlement (in euros)

7.2. F702: area covered by payment made

7.3. A) Payment entitlements based on areas (normal entitlements)

7.4. F703: amount (in euros) of payment entitlement

7.5. F703A: area covered by payment application lodged

7.6. F703B: area determined

7.7. F703C: area not found

7.8. B) Payment entitlements subject to special conditions

7.9. F707: amount (in euros) of payment entitlement

7.10. F707A: number of livestock units (LU) in the reference period

7.11. F707B: number of LU declared

7.12. F707C: number of LU determined

8. Additional data relating to export refunds:

8.1. F800: net weight/quantity

8.2. F800B: unit of measurement for field F800

8.3. F801: application number (export refunds: SAD)

8.4. F802: customs office of placing under customs supervision

8.5. F802B: customs office of exit

8.6. F804: export refund code

8.7. F805: code for destination

8.8. F808: date of advance fixing

8.9. F809: last day of validity (advance fixing)

8.10. F812: reference of the invitation to tender if applicable (advance fixing)

8.11. F814: day of acceptance of payment declaration (COM-7)

8.12. F816: date of acceptance of export declaration

8.13. F816B: date of export from the Union territory

General remark: significance of the X, A and D codes used in Annex I:

All the information marked "X" or "A" is obligatory.

"X" = data element already included in Implementing Regulation (EU) No 799/2012. "A" = data element to be added compared to Implementing Regulation (EU) No 799/2012. "D" = data element to be deleted compared to Implementing Regulation (EU) No 799/2012.

Where a data request makes no sense under particular circumstances or is not applicable for the Member States concerned, then put NULL value, which shall be represented by two consecutive semicolons (;;) in the CSV format data file or put a zero value (0.00).

1. Data relating to payments:

Preliminary remark: In this section, the term “payment” refers to both the EAGF and EAFRD payments and the receipts.

1.1. F100: name of paying agency

Required format: to be expressed by a code (see the code list F100 kept up-to-date on CAP-ED):

https://webgate.ec.europa.eu/agriportal/awaiportal/

1.2. F101: reference number of payment

The reference number identifying the payment clearly in the paying agency's accounts. Removals relating to food aid shall not be considered as sales of intervention products. In this particular case field F101 can be ignored.

1.3. F103: type of payment

Required format: to be expressed by a one-character code corresponding to the following code list:

Code Significance 0 Food Aid 1 Advance payment 2 Final payment (first and single payment, or settlement of the balance after advance payment, or normal export refund payment) 3 Recovery/reimbursement (following a sanction)/correction 4 Receipt of amounts (not preceded by an advance or final payment) 5 Pre-financing payment export refund 6 No financial transaction 7 Partial payment

1.4. F105: payment with sanction

Required format: yes = "Y"; no = "N".

1.5. F105B: cross-compliance: reduction or exclusion from payments

For EAGF, the field F105B must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 23 of Regulation (EC) No 73/2009. This negative amount (in euros) resulting from cross-compliance control system must only be shown once per beneficiary under direct aids. It concerns the 100 % reduction to the farmer, without the 25 % retention provided for in Article 25 of Regulation (EC) No 73/2009.

For EAFRD, the field is related to the public expenditure. The field must be used to indicate the amount reduced or excluded (negative amount) on the basis of Article 51 of Council Regulation (EC) No 1698/2005 (1). This negative amount (in euros) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding EAFRD budget codes.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.

1.6. F105C: amount (in euros) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks

The field must be used to indicate the amount reduced or excluded on the basis of administrative and/or on-the-spot checks pursuant to the sector relevant regulation. For EAFRD, the field is related to the public expenditure. This (negative) amount resulting from administrative and/or on-the-spot checks must be reported in field F105C for each budget post for which a reduction or exclusion has been made. This negative amount (in euros) must only be shown once per beneficiary.

The amount resulting from cross-compliance shall be reported in field F105B and consequently, shall not form part of the (negative) amount to be reported in field F105C.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for any number from 0 to 9 inclusive.

1.7. F106: amount in euros

Amount of each individual item of payment in euros.

The amounts in field F106 shall relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading.

For EAGF, the sum of those amounts (F106) by budget code (F109) shall correspond with the amounts declared in table 104.

For EAFRD, the sum of those amounts (F106) by budget code (F109) shall correspond with the amounts calculated in the quarterly declarations of expenditure for the same period.

Required format: +99 … 99.99 or –99… 99.99, where 9 stands for a digit from 0 to 9.

1.8. F106A: public expenditure in euros

Amount of any public contribution to the financing of operations whose origin is the budget of the Member State, of regional and local authorities, of the Union and any similar expenditure.

The sum of those amounts (F106A) by budget code (F109) shall correspond with the certified public expenditure declared in the EAFRD table.

Required format: +99 … 99.99 or –99… 99.99, where 9 stands for a digit from 0 to 9.

1.9. F107: currency unit

Required format: EUR

1.10. F108: date of payment

The date determining the month of declaration to the EAGF/EAFRD.

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

1.11. F109: budget code

For EAGF, the full code of the Activity Based Budgeting structure must be given, including the title, chapter, article, item and sub-item.

For EAFRD budget line 05040501, the budget sub-items must be given in accordance with Annex IV.

Required ABB-format without spaces: "999999999999999", where 9 stands for a digit from 0 to 9.

1.12. F110: marketing year, calendar year or period

For intervention products, the marketing year to which the product corresponds or the quota period it is to be set off against.

For EAFRD investment measures, it is the calendar year of the submission of the initial application for financial support. For multiannual commitments, related to e.g. area based or animal based measures, it is the calendar year in which the commitment started.

2. Data relating to beneficiary (applicant):

Preliminary remark: The fields F200, F201, F202A, F202B and F202C must always be used to identify the beneficiary of a payment i.e. the final beneficiary. The fields F220, F221, F222B and F222C may only be used if a payment is made to the beneficiary through an intermediate organisation.

The field F207 is only related to the field F200.

2.1. F200: identification code

The individual unique identifier allocated to each applicant at Member State level for all payments made under EAGF and EAFRD.

2.2. F201: name

The applicant's last name and first name, or the business name.

2.3. F202A: applicant's address (street and number)

2.4. F202B: applicant's address (international post code)

2.5. F202C: applicant's address (municipality or city)

2.6. F205: holding in less-favoured region

In the case of support for a holding in a less-favoured area, this must be indicated here.

Required format: yes =”Y”; no = “N”.

2.7. F207: region and sub-region in the Member State

Region and sub-region code (NUTS 3) is defined by the main activities of the holding of the beneficiary to which the payment is assigned.

The code “Extra Region” (MSZZZ) shall only be indicated in cases e.g. where no NUTS 3 code exists.

Required format: NUTS 3 code as specified in the code list F207 on CAP-ED: https://webgate.ec.europa.eu/agriportal/awaiportal/

2.8. F220: identification code of the intermediate organisation

The individual unique identifier allocated to intermediate organisations at Member State level.

The payment is made to the beneficiary via the intermediate organisation i.e. via each intermediate institution or directly to this organisation.

2.9. F221: name of the intermediate organisation

The organisation's name.

2.10. F222B: organisation's address (international post code)

2.11. F222C: organisation's address (municipality or city)

3. Data relating to declaration/application:

3.1. F300: number of declaration/application

This must enable the declaration/application to be traced through the Member States' files. It shall be unique for interventions in agricultural markets, direct aids and rural development ensuring the clear identification of the number of the declaration/application in the accounting system.

3.2. F300B: date of declaration/application

The date of receipt of the declaration/application by the paying agency or by one of its delegated bodies (including any divisional or regional offices thereof).

In the case of payments under the national support programmes in the wine sector, the date of logging of the application shall be the one referred to in Article 37(b) of Commission Regulation (EC) No 555/2008. (2)

In the case of rural development support, for measures subject to Title 1 of Part II of Commission Regulation (EU) No 65/2011 (3) the date of declaration is related to the payment claim referred to in Article 8 of that Regulation. In the case of rural development measures which are subject to Title 2 of that Part of that Regulation, the date of application is related to the payment claim (Article 2(b) of Commission Regulation (EU) No 65/2011 provides for the definition of the term "payment claim").

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

3.3. F301: number of contract/project (where applicable)

For EAFRD measures and programmes, a unique identification number must be allocated to each project.

3.4. F304: authorising office

This is the office responsible for administrative control and authorisation, e.g. the region. The more decentralised the management of the scheme is, the more important this information becomes.

3.5. F305: number of certificate/licence

"N"= no, if not applicable.

3.6. F306: date of issue of the certificate/licence

This field must be completed when a number of certificate/license is indicated in field F305.

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

3.7. F307: office holding supporting documents

Only where this is not the same as that specified in field F304.

4. Data relating to security:

4.1. F402: amount of processing security (others than tender securities) in euros

In the case of advance payments in the wine sector (budget post 05020908) the amount of the security lodged must be indicated.

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9.

5. Data relating to products:

Preliminary remark concerning quantities: as a basic rule, quantities, areas and numbers of animals must only be shown once. In the case of an advance payment followed by a balance payment, the quantity must be shown in the record of the advance payment. This applies also to cases where the advance payment and balance payment are booked on different budget sub-posts (advances and balance). Adjustments to quantities, areas and numbers of animals must be shown in the records covering the balance or subsequent payments. In the case of sums recovered, if the amount applied for is reduced because of incorrect quantities, areas or numbers of animals, the adjustments to the quantities must be indicated by a minus sign.

5.1. F500: product code/rural development sub-measure code

The Member States must draw up their own lists of codes, to be detailed in the explanatory note to the payment file(s).

In the case of rural development measures under EAFRD budget post 05040501, indicate where applicable, a code per sub-measure implemented (e.g. type of agri-environmental measure).

In the case of export refunds: F500 is only required if F804 contains ingredients for which export refund is fixed. Then in F500, the code of the goods (the CN code declared in box 33 of the Single Administrative Document (SAD); 8 digits) must be indicated for non-Annex I goods, or the product code for the final processed agricultural products.

5.2. F502: quantity paid (number of animals, hectares, etc.)

See preliminary remarks in heading 5 (data relating to products).

For the wine sector, the products obtained after distillation shall be expressed by alcoholic strength.

For all other sectors, the quantity paid shall be expressed in the unit which is laid down in the Regulation as the basis for the premium payment.

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (maximum 6).

5.3. F503: quantity covered by payment application lodged (quantity claimed)

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (maximum 6).

5.4. F508A: area covered by payment application lodged

The area covered by the application.

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9.

5.5. F508B: area covered by payment made

See preliminary remark in heading 5 (data relating to products).

The area on which the payment is made.

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9.

5.6. F509A: area wrongly declared

The difference between the area declared and that measured. Overstatement being the area declared exceeding the area measured and reported with a positive figure. Understatement being the area measured exceeding the area declared and reported with a negative figure.

Required format: +99 … 99.99 or –99…99.99, where 9 stands for a digit from 0 to 9.

5.7. F510: Union regulation and article number

In the case of intervention goods, the ad hoc instrument published in the Official Journal of the European Union is required.

5.8. F511: EAGF rate of aid (in euros) per unit of measurement

The field F511 must be used if data is reported in one of the required quantity fields F502, F508B and F800. The rate of aid must be expressed in the same unit of measurement as the reported quantity.

Required format: 9 … 9.999999, where 9 stands for a digit from 0 to 9.

5.9. F531: total alcoholic strength by volume

Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.

5.10. F532: natural alcoholic strength by volume

Expressed in %vol/hl.

Required format: 99.99, where 9 stands for a digit from 0 to 9.

5.11. F533: wine growing zone

Wine growing zone as defined in the appendix to Annex XIb to Council Regulation (EC) No 1234/2007 (4).

Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB.

6. Data relating to inspections:

The number of inspections carried out and the number of cases where penalties have been applied as a result. Where the premium is withheld or recovered in full, zero payments must be indicated with the date of the decision in F108.

6.1. F600: on-the-spot inspection

The “on-the-spot checks” mentioned here are those referred to in the relevant regulations (5). They include the physical visits of the farm (code “F” or code “C”) and/or checks by remote sensing (code “T”) and, the physical spot checks of goods (code “G”), the substitution checks (code “S”) and the specific substitution checks (code “U”) for export refunds.

Field F601 needs to be completed only if an on-farm inspection or control on cross-compliance (“F” or “C”) is indicated in field F600.

Field F602 needs to be completed where an on-the-spot check (“F”, “C”, “T”, “G”, “S” or “U”) is indicated in field F600.

In the case of multiple visits concerning the same measure and the same producer only report once. Every record, be it the advance or balance payment or other, that can be related to a particular inspection, shall have the appropriate code in field F600.

Administrative checks, within the meaning of the above-mentioned regulations (see footnote below), shall not be mentioned in F600. Nevertheless, sanctioned claims shall be identified in field F105 (code "Y") and reduced or excluded amounts shall be reported in field F105C (negative amount), whether they originate from an administrative check or on-the-spot check.

Required format: “N”= no inspection, “F”= on-farm inspection, “C”= controls on cross-compliance, “T”= inspection by remote sensing, “G”= on-the-spot check of goods, “S”= substitution check and “U”= specific substitution check.

In case of a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing one of the corresponding codes "FT", “CT”, “CF” or “FTC” must be shown.

In the case of a combination of checks for export refunds one of the corresponding codes "GS", "GSU", "GU" or "SU" must be reported.

6.2. F601: date of inspection

This field must be completed when an on-farm inspection or control on cross-compliance (“F” or “C”) is indicated in field F600. The date of inspection is not required for remote sensing checks.

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

6.3. F602: application reduced

If the application has been reduced as a result of an inspection, this must be indicated here. This field must be completed when an on-the-spot inspection is indicated in field F600.

Required format: yes = "Y"; no = "N".

6.4. F603: reason for reduction

Where there is more than one reason indicate the one justifying the highest penalty. This field must be completed when the application has been reduced as a result of an on-the-spot inspection.

Required format: to be expressed by a code; the codes must be explained in the accompanying letter.

7. Data relating to payment entitlements:

Following data shall be provided:

— The total amount for each kind of payment entitlement as defined in Title III of Regulation (EC) No 73/2009,

— financial information on the amounts not paid following administrative or on-the-spot-checks (IACS controls).

7.1. F700: amount of payment entitlement in euros

Amount of payment entitlement in euros i.e. the total amount to be paid in respect of the payment entitlements as defined in Title III of Regulation (EC) No 73/2009 after performing the IACS controls.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.2. F702: area covered by payment made

For payment entitlements based on areas: The area on which the payment is made.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

If a payment is composed of normal entitlements and entitlements subject to special conditions, then the requested information under section A) and B) has to be filled in as appropriate. If a section is not applicable, then put NULL value in that section.

Payment entitlements mentioned under points 7.3 to 7.12 hereafter are those referred to in Title III of Regulation (EC) No 73/2009:

A) Payment entitlements based on areas (normal entitlements)

7.3. F703: amount in euros of payment entitlement

The total amount in euros of the payment entitlement as lodged in the claim.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.4. F703A: area covered by payment application lodged

The "activated" area covered by the aid application: For payment entitlements based on areas, this is the area "activated" i.e. maximum area subject to payment (see also Article 57(2) of Commission Regulation (EC) No 1122/2009 (6)).

Required format: +99 … .99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.5. F703B: area determined

The area determined as a result of administrative or on-the-spot checks.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.6. F703C: area not found

The difference between the "activated" area declared in the aid application and the one found as a result of administrative or on-the-spot checks.

Overstatement being the area declared exceeding the area measured and reported as a positive figure. Understatement being the area measured exceeding the area declared and reported as a negative figure.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

B) Payment entitlements subject to special conditions

7.7. F707: amount in euros of payment entitlement

The total amount in euros of the payment entitlement as lodged in the claim.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.8. F707A: number of livestock units (LU) in the reference period

This number represents the agricultural activity exercised in the reference period expressed in LU in accordance with Article 44(2) of Regulation (EC) No 73/2009.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.9. F707B: number of LU declared

This field must indicate the exact number of LU declared for the calendar year concerned in acordance with Article 44(2) of Regulation (EC) No 73/2009.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

7.10. F707C: number of LU determined

The number of LU determined as a result of administrative or on-the-spot checks, in order to check the compliance with Article 44(2) of Regulation (EC) No 73/2009.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9.

8. Additional data relating to export refunds:

8.1. F800: net weight/quantity

See preliminary remark in heading 5 (data relating to products).

The weight or the quantity shall be expressed in the unit of measurement

In the case of processed products (non-Annex I goods or processed agricultural products): the quantity of the ingredient eligible for funding. If the code of the goods (F500) contains more than one ingredient eligible for funding (F804), then multiple records with corresponding amounts (F106) and quantities (F800) must be created.

Required format: +99 … 99.99 or –99 … 99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (maximum 6).

8.2. F800B: unit of measurement for field F800

Required format: to be expressed by a one-character code corresponding to the following table:

Code Meaning K Kilogram L Litre P Piece (item)

8.3. F801: application number (export refunds: SAD)

The more detailed the application number is given, the more important this information becomes. For instance, an extension to the application number such as the indication of the ingredient number will allow more precise identification of export refund data.

8.4. F802: customs office of placing under customs supervision

The Member States must use the Transit Customs Office List (COL) (7). This is the list of authorised customs offices for Union/common transit operations. It may be that due to its objective of “transit operations” some of the customs offices might be missing although this shall be an exception. In that case the Member State shall provide the name of the customs office in full.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance “EE1000EE”.

8.5. F802B: customs office of exit

Indicate the customs office, which certifies that products covered by refund applications have left the customs territory of the Union. The Member States must use the Transit Customs Office List (COL) (8). This is the list of authorised customs offices for Union/common transit operations. It may be that due to its objective of transit operations some of the customs offices might be missing although this shall be an exception. In that case the Member State shall provide the name of the customs office in full.

This information is vital for the auditors concerning substitution checks. The information is available in T5 or equivalent documents.

Required format: The format of the COL code consists of two positions to denote the country (ISO code of a Member State) followed by a six-character code that define the customs office. For instance “GB000392”.

8.6. F804: export refund code

In the case of non-processed agricultural products: The 12 digit product code, for which export refund is fixed.

In cases of processed products (non-Annex I goods or processed agricultural products): the CN code(s) of the ingredient(s) for which export refund is fixed. In this case, F500 must be completed with the code of the final product. See also the explanatory note to F800 for the procedure to follow where more than one ingredient of a processed product is eligible for refund.

8.7. F805: code for destination

Required format: "XX", where X stands for a letter between A and Z (codes of the nomenclature of countries and territories for the external trade statistics of theUnion referred to in Commission Regulation (EC) No 2020/2001 (9)).

In view of harmonisation, the Member States shall also use the miscellaneous category (codes Q*) of the nomenclature of countries and territories for the external trade statistics. It is known that that nomenclature does not cover all special export refund cases but the Commission does not require that kind of detail. Member States shall therefore convert their special national codes to the broader categories of the nomenclature of countries and territories for the external trade statistics before sending their data to the Commission.

8.8. F808: date of advance fixing

If fixed in advance, the date on which the rate of refund was set.

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

8.9. F809: last day of validity (advance fixing)

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

8.10. F812: reference of the invitation to tender if applicable (advance fixing)

The procedure provided for in Article 5 of Commission Regulation (EU) No 234/2010 (10) or similar procedure for other sectors. The reference of the invitation to tender shall be provided.

8.11. F814: day of acceptance of payment declaration (COM-7)

For the beef sector: in the case of pre-financing, complete field F814 only (disregarding fields F816 and F816B); if pre-financing is not involved, complete fields F816 and F816B (disregarding field F814).

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

8.12. F816: date of acceptance of export declaration

Date within the meaning of Article 5(1) of Commission Regulation (EC) No 612/2009 (11).

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

8.13. F816B: date of export from the Union territory

Date of export as indicated on the export declaration or on the T5. See also Article 7(1) of Regulation (EC) No 612/2009.

Required format: "YYYYMMDD" (year in four digits, month in two digits, day in two digits).

(1) Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1).

(2) Commission Regulation (EC) No 555/2008 of 27 June 2008 laying down detailed rules for implementing Council Regulation (EC) No 479/2008 on the common organisation of the market in wine as regards support programmes, trade with third countries, production potential and on controls in the wine sector (OJ L 170, 30.6.2008, p. 1).

(3) Commission Regulation (EU) No 65/2011 of 27 January 2011 laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures (OJ L 25, 28.1.2011, p. 8).

(4) Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (OJ L 299, 16.11.2007, p. 1).

(5) Commission Regulation (EU) No 65/2011 of 27 January 2011 laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures (OJ L 25, 28.1.2011, p. 8).

Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009, p. 16).

Commission Regulation (EC) No 1122/2009 of 30 November 2009 laying down detailed rules for the implementation of Council Regulation (EC) No 73/2009 as regards cross-compliance, modulation and the integrated administration and control system, under the direct support schemes for farmers provided for that Regulation, as well as for the implementation of Council Regulation (EC) No 1234/2007 as regards cross-compliance under the support scheme provided for the wine sector (OJ L 316, 2.12.2009, p. 65).

Commission Regulation (EEC) No 2159/89 of 18 July 1989 laying down detailed rules for applying the specific measures for nuts and locust beans as provided for in Title IIa of Council Regulation (EEC) No 1035/72 (OJ L 207, 19.7.1989, p. 19).

Commission Regulation (EC) No 1621/1999 of 22 July 1999 laying down detailed rules for the application of Council Regulation (EC) No 2201/96 as regards aid for the cultivation of grapes to produce certain varieties of dried grapes (OJ L 192, 24.7.1999, p. 21).

Commission Regulation (EC) No 1276/2008 of 17 December 2008 on the monitoring by physical checks of exports of agricultural products receiving refunds or other amounts (OJ L 339, 18.12.2008, p. 53).

Commission Regulation (EC) No 968/2006 of 27 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 320/2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community (OJ L 176, 30.6.2006, p. 32).

(6) Commission Regulation (EC) No 1122/2009 of 30 November 2009 laying down detailed rules for the implementation of Council Regulation (EC) No 73/2009 as regards cross-compliance, modulation and the integrated administration and control system, under the direct support schemes for farmers provided for that Regulation, as well as for the implementation of Council Regulation (EC) No 1234/2007 as regards cross-compliance under the support scheme provided for the wine sector (OJ L 316, 2.12.2009, p. 65).

(7) http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en&redirectionDate=20110330

(8) http://ec.europa.eu/taxation_customs/dds2/col/col_home.jsp?Lang=en&redirectionDate=20110330

(9) Commission Regulation (EC) No 2020/2001 of 15 October 2001 on the nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States (OJ L 273, 16.10.2001, p. 6).

(10) Commission Regulation (EU) No 234/2010 of 19 March 2010 laying down certain detailed rules for the application of Council Regulation (EC) No 1234/2007 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (OJ L 72, 20.3.2010, p. 3).

(11) Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).