DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2021 Update of revenue following the entry into force on 1 June 2021 of Council Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union, the revised forecast of own resources and other revenue
Date: 2021-07-02
Institutions: Directorate-General for Budget, European Commission
Subjects: amending budget, budgetary resources, draft budget (EU), financial year, general budget (EU), own resources

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 2.7.2021  COM(2021) 444 final 2021/0193 (BUD)    DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2021   Update of revenue following the entry into force on 1 June 2021 of Council Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union, the revised forecast of own resources and other revenue  
 
 
Having regard to: 

– 

– 

– 

– 

– 

– 

– 

the Treaty on the Functioning of the European Union, and in  particular Article 314 
thereof,  in  conjunction  with  the  Treaty  establishing  the  European  Atomic  Energy 
Community, and in particular Article 106a thereof, 

Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of 
own resources of the European Union1, entered into force  on 1 June 2021, 

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 
(…)2, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2021, as adopted on 
18 December 20203, 
amending budget No°1/20214, adopted on 18 May 2021, 
draft amending budget No°1/20215, adopted on 22 January 2021, 
draft amending budget No°3/20216, adopted on 15 April 2021, 

The  European  Commission  hereby  presents  to  the  European  Parliament  and  to  the  Council 
Draft Amending Budget No°4/2021 to the 2021 budget. 

CHANGES TO THE STATEMENT OF REVENUE BY SECTION 

The changes to the general statement of revenue and in section III are available on EUR-Lex 
(https://eur-lex.europa.eu/budget/www/index-en.htm). 

1  

2  
3  
4  
5  
6  

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. 
OJ L 193, 30.7.2018. 
OJ L 93, 17.3.2021. 
OJ L XXX, XX.X.2020. 
COM(2021) 30 final. 
COM(2021) 270 final. 

1 

 
 
 
 
 
                                                           
TABLE OF CONTENTS 

1. 

INTRODUCTION ....................................................................................................................................................... 3 

2.  UPDATE OF REVENUE............................................................................................................................................ 4 

2.1  OVERALL IMPACT OF DAB 4/2021 ON THE DISTRIBUTION OF TOTAL OWN RESOURCES PAYMENTS BETWEEN 
MEMBER STATES ............................................................................................................................................................... 4 
2.2  REVISION OF THE FORECASTS OF TOR, VAT AND GNI BASES .............................................................................. 5 
2.3  ADJUSTMENT OF THE COLLECTION COSTS FOR TOR FOR THE YEAR 2021 ........................................................... 7 
2.4  FORECAST OF NON-RECYCLED PLASTIC PACKAGING WASTE FOR 2021 ................................................................ 8 
2.5  GROSS REDUCTIONS IN THE ANNUAL GNI-BASED CONTRIBUTIONS .................................................................... 10 
2.6 
IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2021 ............................................................ 11 
2.7  UNITED KINGDOM CONTRIBUTION ....................................................................................................................... 13 
2.8  FINES AND PENALTY PAYMENTS ............................................................................................................................ 15 
2.9  EUROPEAN COAL AND STEEL COMMUNITY CONTRIBUTION ................................................................................ 15 

2 

 
 
 
 
EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

The purpose of Draft Amending Budget (DAB) No 4 for the year 2021 is to update the revenue side of 
the budget to take account of the latest developments: 

– 

– 

the  entry  into  force  on  1  June  2021  of  Council  Decision  (EU,  Euratom)  2020/2053  of 
14 December 2020 on the system of own resources of the European Union (hereafter, ORD 
2020), applicable from 1 January 2021;  

the updated own resources forecasts for the 2021 budget agreed by the Advisory Committee 
on Own Resources (ACOR) on 26 May 2021. This update is typically presented shortly after 
the  ACOR  forecast  meeting,  in  line  with  the  Member  States’  expectations  that  the  ACOR 
updates are budgeted as soon as possible; 

– 

to update other revenues such as the United Kingdom contribution, fines and other. 

The  present  DAB  covers  the  adjustments  for  2021  related  to  the  new  provisions  introduced  by  the 
ORD 2020. 

As  ORD  2020  applies  from  1  January  2021,  the  amounts  that  Member  States  should  have  made 
available for the year 2021 according to ORD 2020 are compared with the amounts that have already 
been made available for 2021 based on the previous Own Resources Decision 2014/335/EU, Euratom7 
(hereafter, ORD 2014). The calculation is based on the latest available forecast for 2021, which was 
agreed by the Member States in the 181st meeting of the ACOR on 26 May 2021.  

The main changes introduced by ORD 2020 are: 

– 

– 

– 

– 

– 

the increased own resources ceilings; 

an increased rate of collection costs for customs duties  for the Member States (25 % instead 
of 20 % under ORD 2014);  

a uniform VAT call rate without exception and a simplified definition of the VAT base;  

a new own resource based on non-recycled plastic packaging waste; and  

modified  gross  reductions  in  the  Gross  National  Income  (GNI)-based  own  resource  for 
Denmark, Germany, the Netherlands, Austria and Sweden.  

Change of own resources ceilings 

The  budget  is  financed  by  own  resources  and  other  revenue.  The  overall  amount  of  own  resources 
needed to finance the budget is determined by the amount of total expenditure minus other revenue.  

The ORD 2020 sets the overall ceiling for own resources in 2021 at 1,40% of the total EU GNI and 
the maximum amount for commitments at 1,46% of EU GNI. Both ceilings are temporarily increased 
by  0,6  percentage  points  to  cover  all  liabilities  of  the  Union  resulting  from  the  borrowing  for 
NextGenerationEU  until  all  such  liabilities  have  ceased  to  exist,  and  at  the  latest  by  31  December 
2058. 

The total  amount of own resources (Title 1 in  the revenue part of the budget) needed to  finance  the 
appropriations  for  payments  in  the  Budget 2021  is  the  equivalent  of  1,13 %  of  the  EU  GNI.  It  is 
almost  exclusively related to  the financing of expenditure counted against  the permanent  ceiling for 
own resources of 1,40% EU GNI, leaving a margin of 0,27% EU GNI. The amount of own resources 

7  

Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the European Union 

(OJ L 168, 7.6.2014, p. 105), 

3 

 
 
 
 
 
                                                           
 
for financing liabilities stemming from NextGenerationEU and counted against the temporary increase 
of 0,6% EU GNI is marginal in 2021 (i.e. less than 0,0003% EU GNI). 

2. 

UPDATE OF REVENUE 

2.1 

Overall  impact  of  DAB  4/2021  on  the  distribution  of  total  own  resources  payments 
between Member States 

The revised forecasts for 2021 agreed in the 181st ACOR meeting on 26 May 2021 are based on ORD 
2020. The following adjustments of the revenue side of the budget are required:  

– 

– 

– 

an  update  of  the  estimates  for  Traditional  Own  Resources  (TOR)  as  well  as  for  the  own 
resources based on the Value Added Tax (VAT) and Gross National Income (GNI), to take 
account of more recent economic forecasts and new provisions in ORD 2020; 

the introduction of a new own resource based on non-recycled plastic packaging waste; and 

the introduction of the gross reductions in the annual GNI-based contributions for Denmark, 
Germany, the Netherlands, Austria and Sweden. 

These adjustments are presented in sections 2.2-2.5. 

Moreover, the amount of other revenues is updated to take into account the revised United Kingdom 
contribution, definitely cashed fines and penalty payments until June 2021, and the contribution from 
the European Coal  and Steel  Community in  relation to the reimbursement of the United Kingdom’s 
share of the net assets to the United Kingdom (see sections 2.7, 2.8 and 2.9 respectively). 

The overall impact of all the revenue adjustments of this DAB is shown in the summary table below. 
This  table  also  shows  the  distribution  of  total  own  resources  payments  between  Member  States:  as 
budgeted in the Budget 2021, as included in Draft Amending Budget No 3 (DAB 3/2021)8, and finally 
as included in this DAB 4/2021. 

Distribution of total own resources payments by Member States (in million EUR) 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

8  

COM(2021) 270 final, 15.4.2021 

Budget 2021 

DAB 3/2021 

DAB 4/2021 

(1) 

(2) 

(3) 

6 898,2 

704,8 

2 290,3 

3 482,3 

6 993,0 

6 941,8   

716,8 

2 329,7 

3 544,9 

 770,3   

 2 509,3   

 3 432,8   

39 776,9 

40 483,3 

 38 000,1   

328,9 

2 899,4 

2 080,0 

 348,1   

 3 282,9   

 2 019,7   

13 868,2 

 14 255,2   

27 272,1 

 28 413,5   

576,6 

 608,0   

19 430,0 

 20 090,4   

244,0 

 250,6   

323,4 

2847,4 

2 044,5 

13 629,4 

26 783,9 

566,5 

19 086,3 

239,9 

4 

 
 
 
 
  
  
                                                           
 
LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

EU 

UK 

348,7 

580,6 

486,5 

1 526,0 

142,2 

10 552,0 

4 240,5 

5 821,2 

2 325,1 

2 355,9 

572,8 

1 017,7 

2 552,7 

5 173,5 

354,8 

590,1 

495,5 

 368,1   

 612,8   

 482,9   

1 552,3 

 1 756,0   

144,6 

 149,3   

10 708,0 

 9 858,9   

4 319,0 

5 917,8 

2 365,9 

2 399,1 

582,2 

1 036,3 

2 599,7 

5 265,9 

 3 817,2   

 6 609,1   

 2 530,0   

 2 596,4   

 584,0   

 1 070,9   

 2 734,7   

 4 985,1   

156 369,2 

159 098,1 

159 078,1 

498,0 

498,0 

462,2 

EU + UK 

156 867,4 

159 596,2 

159 540,3 

Revision of the forecasts of TOR, VAT and GNI bases 

2.2 
In  line  with  Artilce  44(1)(b)  of  the  financial  regulation9,  the  Commission  proposes  to  revise  the 
financing of the budget on the basis of more recent economic forecasts. According to the established 
practice,  the  revised  revenue  forecasts  is  agreed  with  the  Member  States  in  the  ACOR  forecast 
procedure.  In  addition,  this  year  the  revision  also  takes  into  account  the  entry  into  force  on  1  June 
2021 of ORD 2020, applicable from 1 January 2021.  

The revision concerns the forecast of TOR to be paid to the budget in 2021 as well as the forecast of 
the  2021  VAT  and  GNI  bases.  The  forecast  in  the  Budget  2021  was  agreed  in  the  178th  ACOR 
meeting, which was held in written procedure from 19-25 May 2020. The revision in the present DAB 
4/2021 takes into account the agreed forecasts of the 181st ACOR meeting based on ORD 2020. The 
use of an updated forecast of own resources improves the accuracy of the revenue forecasts and hence 
of the payments that Member States are asked to make to the EU budget during the budgetary year. 

The  Commission’s  revenue  projections  are  based  on  the  Commission  2021  Spring  economic 
forecast10, which predicts that the EU economy will return to its pre-crisis level by the end of 2022. 
After the historic downturn in the first part of 2020 and another setback in late 2020, the pandemic is 
still  setting  the  course  for  2021-2022.  However,  the  recovery  is  already  underway.  As  containment 
measures are gradually relaxed as vaccinations are progressing, economic activity is set to accelerate 
in  the  third  quarter  and  to  remain  solid  in  the  last  quarter  of  2021.  All  in  all,  the  EU  economy  is 
forecast to  grow by 4,2 % in real terms in 2021. The expected rebound in global activity and trade, 
and  the  growth  impulse  of  NextGenerationEU,  contribute  to  the  brighter  outlook  for  all  Member 
States. 

9  

10    

149. 

Regulation  (EU,  Euratom)  2018/1046/EU,  018/1046  of  the  European  Parliament  and  of  the  Council  of  18  July 
2018 on the financial rules applicable to the general budget of the Union, (OJ L 193, 30.7.2018, p. 1-222). 
European Commission, 2021, European Economic Forecast Spring 2021, European Economy, Institutional Paper 

5 

 
 
 
 
 
 
                                                           
The economic scenario underlying the 2021 budget is broadly confirmed by the latest estimates: 
–  Total customs duties to be collected in 2021, net of 25 % collection costs11 and including the actual 
United Kingdom payments12, are forecast at EUR 17 348,1 million, which represents a decrease of 
1,46 %  compared  with  the  forecast  of  EUR 17 605,7 million  included  in  the  2021  budget.  The 
Commission compared the results of the traditional ACOR forecast method (based on the forecast 
growth rates of extra-EU imports) with the results of the extrapolation method (based on the latest 
outturn  data  for  collected  customs  duties,  i.e.  January  –  April  2021).  The  traditional  method 
appears  more  suitable  to  capture  the  nascent  economic  recovery  than  the  extrapolation  method, 
which  –  being  backward  looking  –  would  not  capture  the  expected  trend  reversal.  On  the  other 
hand,  the  traditional  forecast  is  associated  with  uncertainty  about  the  time  and  strength  of  the 
upswing  and  when  and  how  much  it  will  stimulate  trade.  Therefore,  it  was  agreed  in  the  ACOR 
meeting  to  use  for  the  revision  of  the  2021  TOR  forecast  the  average  of  the  traditional  and  the 
extrapolation forecasts. This allows to take into account the emerging recovery and to ensure sound 
budget management. 

–  The  total  2021  EU  uncapped  VAT  base  is  now  forecast  at  EUR 6 007 338,8  million,  which 
represents a decrease of 0,25 % compared to the May 2020 forecast of EUR 6 022 498,8 million. 
The total 2021 EU capped VAT base13 is forecast at EUR 5 980 264,0 million, which represents a 
decrease of 0,15 % compared to the May 2020 forecast of EUR 5 989 163,8 million. The updated 
forecast takes into account the simplified definition of the VAT base as provided by ORD 2020. 

–  The  total  2021  EU  GNI  base  is  forecast  at  EUR 14 068 521,0  million,  which  is  an  increase  of 

0,43 % compared to the May 2020 forecast of EUR 14 007 758,4 million. 

The exchange rates of 31 December 2020 have been used for converting the forecast VAT and GNI 
bases  in  national  currency  into  euro  (for  the  eight  Member  States  that  are  not  members  of  the  euro 
area). This avoids distortions, since this rate is used to convert budgeted own resources payments from 
euro into national currency when the amounts are called in (as stipulated in Article 10a(1) of Council 
Regulation 609/201414). 
The revised forecasts of TOR, uncapped VAT bases and GNI bases for 2021, as adopted at the 181st 
ACOR meeting, are set out in the following table: 

Revised forecasts of TOR, VAT and GNI bases for 2021 (in million EUR) 

Customs 
(75%) 

Uncapped 
VAT bases 

GNI bases 

Capped  
VAT bases15 

  1 888,4 

196 802,8 

480 972,5 

196 802,8 

   85,5 

31 260,4 

63 455,1 

   244,0 

90 876,1 

215 690,5 

31 260,4 

90 876,1 

   331,1 

124 558,2 

333 000,2 

124 558,2 

  3 792,8 

1 472 093,3 

3 590 155,4 

1 472 093,3 

   32,6 

13 680,3 

28 103,0 

13 680,3 

BE 

BG 

CZ 

DK 

DE 

EE 

11    

The collection costs in the first two months of 2021 are still 20 % (based on ORD 2014) due to a two-month delay 

between the collection of customs duties and making them available to the EU budget. 

In  2021,  the  United  Kingdom  paid  in  January-February  the  customs  duties  collected  in  November-December 

The  ORD  2020  stipulates  that  for  each  Member  State  the  VAT  base  shall  not  exceed  50 %  of  GNI.  For  DAB 

4/2021, Croatia, Cyprus, Luxembourg, Malta and Portugal will have their VAT base capped at 50 % of GNI. 

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). 

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 13 above. 

6 

2020. 

12    

13    

14    

15    

 
 
 
 
  
                                                           
IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

EU 

UK 

   229,9 

94 872,6 

292 535,4 

   198,6 

78 327,3 

171 568,7 

94 872,6 

78 327,3 

  1 311,2 

551 677,5 

1 204 982,9 

551 677,5 

  1 619,6 

1 133 169,8 

2 470 396,1 

1 133 169,8 

   36,9 

34 656,2 

53 031,3 

26 515,7 

  1 551,0 

686 238,0 

1 754 774,7 

686 238,0 

   25,2 

15 517,10 

   37,7 

13 544,60 

21 218,1 

30 672,7 

   98,2 

20 474,70 

49 349,4 

   18,9 

31 810,70 

42 997,7 

   173,5 

56 875,00 

140 180,2 

   12,5 

7 431,50 

12 381,4 

10 609,1 

13 544,6 

20 474,7 

21 498,9 

56 875,0 

6 190,7 

  3 111,6 

349 683,60 

829 752,3 

349 683,6 

   205,4 

178 286,20 

390 523,5 

178 286,2 

   776,9 

256 446,50 

523 232,9 

256 446,5 

   160,5 

107 689,50 

210 431,8 

105 215,9 

   180,0 

77 490,00 

230 574,9 

   76,3 

22 102,50 

48 075,8 

   78,0 

36 792,30 

94 497,9 

   136,5 

95 311,40 

250 175,9 

77 490,0 

22 102,5 

36 792,3 

95 311,4 

   473,0 

229 670,70 

535 790,7 

229 670,7 

16 886,0 

 6 007 338,8 

  14 068 521,0 

  5 980 264,0 

   462,2 

2.3 

Adjustment of the collection costs for TOR for the year 2021 

For  the  calculation  of  the  financing  of  this  draft  amending  budget,  TOR  (sugar  levies  and  custom 
duties)  correspond  to  the  amounts  as  adopted  at  the  181st  ACOR  meeting  on  26  May  2021,  so 
forecasted amounts. 

From 1 June 2021 (date of the entry into force of ORD 2020) onwards, Member States have to make 
available TOR taking into account the new 25 % collection costs.   

As  ORD  2020  applies  from  1  January  2021,  the  collection  costs  (20%  under  ORD  2014)  for  TOR 
made available to the Commission between 1 March 2021 and 31 May 202116 must be adjusted to the 
increased rate (25%). The amounts concerned are indicated in the table below and have to be returned 
by  the  Commission  at  the  same  date  as  the  implementation  of  this  draft  amending  budget,  once 
adopted by the European Parliament and the Council. 

Budgetary year 2021 (in EUR) 

Member State 

5% of sugar 

5% of custom 

Total  

16  

The collection costs in the first two months of 2021 are still 20 %, as explained in footnote 11. 

7 

 
 
 
 
 
 
 
                                                           
levies collected 
from March to 
May 2021 

duties collected 
from March to 
May 2021 

(1) 

(2) 

(3) = (1 +2) 

— 

— 

— 

— 

25 204 913 

25 204 913 

1 479 180 

1 479 180 

4 661 203 

4 661 203 

5 450 436 

5 450 436 

 121 767 

58 175 665 

58 297 432 

—    

—    

— 

— 

 602 495 

 602 495 

5 615 727 

5 615 727 

3 245 229 

3 245 229 

20 686 972 

20 686 972 

 1 731 

27 033 109 

27 034 840 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

 618 319 

 618 319 

28 687 399 

28 687 399 

 440 664 

 440 664 

 676 108 

 676 108 

1 868 964 

1 868 964 

 263 887 

 263 887 

2 956 348 

2 956 348 

 220 485 

 220 485 

41 683 100 

41 683 100 

3 514 625 

3 514 625 

14 916 781 

14 916 781 

2 504 152 

2 504 152 

3 200 741 

3 200 741 

1 606 963 

1 606 963 

1 501 351 

1 501 351 

2 086 852 

2 086 852 

7 247 587 

7 247 587 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

Total EU 

 123 498 

266 149 255 

266 272 753 

2.4 

Forecast of non-recycled plastic packaging waste for 2021 

ORD 2020 has established a new own resource based on non-recycled plastic packaging waste; that 
new own resource is introduced in the 2021 budget. 

8 

 
 
 
 
The  forecast  of  non-recycled  plastic  packaging  waste  in  the  EU  was  agreed  in  the  181st  ACOR 
meeting on 26 May 2021 and amounts to 8 172 841,5 tons in 2021.  

Non-recycled plastic packaging waste results from the difference between plastic packaging waste and 
the  recycled  quantity  thereof.  The  forecast  of  plastic  packaging  waste  is  based  on  the  following 
method: the annual growth rates of GNI in constant prices for 2017/2018-2021 according to the latest 
available  Commission  economic  forecast  are  applied  to  the  latest  outturn  data  for  plastic  packaging 
waste (2018 for most Member States and 2017 for Greece, Malta, the Netherlands and Slovenia).  

Member States’ recycling rates are assumed to follow a linear convergence path between the recycling 
rate based on the latest available outturn data (2017/2018) and the EU recycling target of 50 % to be 
met  by  2025.  The  increase  of  recycling  rates  is  capped  at  2  percentage  points  per  year  to  ensure  a 
realistic convergence path. The recycling rate of Member States having already reached or surpassed 
the target in 2017/2018 is kept constant. 

 Forecasts of non-recycled plastic packaging waste for 2021 (in tons) 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

Plastic packaging 
waste that is not 
recycled 

188 765,8 

55 217,4 

113 991,0 

155 649,8 

1 653 958,1 

33 101,3 

182 203,7 

101 292,8 

785 268,6 

1 559 059,4 

36 471,1 

1 166 477,1 

7 972,4 

26 008,8 

24 671,4 

17 519,7 

231 488,2 

10 744,0 

256 365,0  

185 195,5 

611 296,8 

248 276,5 

220 954,9  

20 773,2 

65 362,7 

9 

 
 
 
 
  
FI 

SE 

EU 

86 758,5 

127 997,8 

  8 172 841,5 

The  Member  States  contributions  from  the  plastic  packaging  waste  is  presented  in  Table  3  of  the 
accompanying budgetary annex. 

2.5 

Gross reductions in the annual GNI-based contributions 

ORD 2020 grants five Member States a gross reduction in their annual  GNI-based contributions for 
the 2021-2027 period. The annual  gross reductions amount to  EUR 377  million  for Denmark, EUR 
3 671 million for Germany, EUR 1 921 million for the Netherlands, EUR 565 million for Austria, and 
EUR 1 069 million for Sweden. These amounts are expressed in 2020 prices and need to be adjusted 
to current prices by applying the most recent gross domestic product deflator for the Union expressed 
in euro. The gross reductions are to be financed by all Member States. 

The following table provides an overview of the gross reductions and their financing: 

Budgetary year 2021 (in EUR) 

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 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

(1) 

(2) 

(3) 

(4) = (1 + 3) 

 0   

 0   

 0   

- 381 822 181   

3,42 

0,45 

1,53 

2,37 

 263 254 981   

 263 254 981   

 34 731 448   

 34 731 448   

 118 055 811   

 118 055 811   

 182 263 978   

- 199 558 203   

- 3 717 955 506   

25,52 

 1 965 031 870   

- 1 752 923 636   

 0   

 0   

 0   

 0   

 0   

 0   

 0   

 0   

 0   

 0   

 0   

0,20 

2,08 

1,22 

8,57 

 15 381 866   

 15 381 866   

 160 116 017   

 160 116 017   

 93 906 231   

 93 906 231   

 659 534 069   

 659 534 069   

17,56 

 1 352 143 996   

 1 352 143 996   

0,38 

 29 026 096   

 29 026 096   

12,47 

 960 456 533   

 960 456 533   

0,15 

0,22 

0,35 

0,31 

 11 613 492   

 11 613 492   

 16 788 363   

 16 788 363   

 27 010 849   

 27 010 849   

 23 534 316   

 23 534 316   

10 

 
 
 
 
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 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

(1) 

(2) 

(3) 

(4) = (1 + 3) 

 0   

 0   

- 1 945 571 377   

- 572 226 876   

 0   

 0   

 0   

 0   

 0   

 0   

- 1 082 673 505   

1,00 

0,09 

5,90 

2,78 

3,72 

1,50 

1,64 

0,34 

0,67 

1,78 

3,81 

 76 726 083   

 76 726 083   

 6 776 822   

 6 776 822   

 454 155 748   

- 1 491 415 629   

 213 748 721   

- 358 478 155   

 286 385 744   

 286 385 744   

 115 177 519   

 115 177 519   

 126 202 623   

 126 202 623   

 26 313 758   

 26 313 758   

 51 722 381   

 51 722 381   

 136 931 013   

 136 931 013   

 293 259 117   

- 789 414 388   

Total 

- 7 700 249 445   

 100   

 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 x [ (b/a)  ]  

Lump-sum for Germany: in 2021 prices:                 

3 671 000 000 EUR x [ (b/a)  ]  

381 822 181  EUR 

3 717 955 506  EUR 

Lump-sum for Netherlands: in 2021 prices:                 

1 921 000 000 EUR x [ (b/a)  ]  

1 945 571 377  EUR 

Lump-sum for Austria: in 2021 prices:                 

565 000 000 EUR x [ (b/a)  ]  

572 226 876  EUR 

Lump-sum for Sweden: in 2021 prices:                 

1 069 000 000 EUR x [ (b/a)  ]  

1 082 673 505  EUR 

2.6 

Impact on the GNI-based own resource contribution for 2021 

The impact  of ORD 2020 is  calculated based on the 2021 budget  (including DAB 3/2021), updated 
with the latest available data for the GNI base for 2021 agreed in the ACOR meeting of 26 May 2021.  

Taking into account the increased rate of collection costs for TOR, the simplified VAT base, and the 
new own resource based on non-recycled plastic packaging waste, the amount of own resources other 
than GNI increased by EUR 5 542 760 620. Together with the increase of the other revenues by EUR 
55 964 750, this decreases the GNI contribution by EUR 5 598 725 370. 

11 

 
 
 
 
 
 
 
 
 
 
 
In order to  respect  the principle of equilibrium applicable to  the budget  of the European Union, the 
uniform  rate  to  be  applied  to  the  sum  of  all  Member  States’  GNI  has  to  be  recalculated  taking  into 
account all other revenue. 

The recalculated uniform rate for the GNI-based own resource is fixed as follows: 

Uniform rate to be applied on 1 % of GNI = (total expenditure – other revenue – total net amount of 
TOR  –  VAT-based  own  resource  –  non-recycled  plastic  packaging  waste-based  own  resource 
contributions) / 1 % of GNI 

Uniform rate: 

=  (170 557 881 854  –  11 017 622 874  –  17 348 140 020  –  17 940 791 850  –  5 827 020 000) 
/140 685 210 000  

= 0,841767994730932 

The revised GNI-based  own resources contributions considering the new uniform  rate are set  out  in 
the following table: 

1% of GNI base 
used for 

DAB3/2021     

Member State 

Budgetary year 2021 (in EUR) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
DAB3/2021 

1% of GNI base  
ORD 2020 
(Agreed ACOR 
forecast)  

Uniform rate of 
GNI-based own 
resource (in %) 
 ORD 2020 

(1) 

(2) 

(3) 

(4) 

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 
2) 

-257 882 824 

-12 910 051 

24 525 614 

-40 641 271 

4 809 725 000   

 634 551 000   

 2 156 905 000   

 3 330 002 000   

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

4 864 031 000 

617 870 000 

2 022 941 000 

3 211 846 000 

36 264 852 000 

280 944 000 

 2 666 688 000 

1 819 032 000 

12 257 502 000 

25 060 938 000 

519 832 000 

17 641 425 000 

210 748 000 

311 137 000 

485 620 000 

459 919 000 

1 353 414 000 

124 136 000 

 35 901 554 000   

-1 887 690 984 

 281 030 000   

 2 925 354 000   

 1 715 687 000   

 12 049 829 000   

 24 703 961 000   

 530 313 000   

 17 547 747 000   

 212 181 000   

 306 727 000   

 493 494 000   

 429 977 000   

 1 401 802 000   

 123 814 000   

0,8417680 

-12 182 427 

101 415 424 

-166 338 965 

-709 486 584 

-1 393 653 735 

-13 852 580 

-848 376 780 

-7 986 606 

-17 284 040 

-14 554 737 

-45 265 954 

-18 304 654 

-5 685 881 

0,8853881 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1% of GNI base 
used for 

DAB3/2021     

Member State 

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
DAB3/2021 

1% of GNI base  
ORD 2020 
(Agreed ACOR 
forecast)  

Uniform rate of 
GNI-based own 
resource (in %) 
 ORD 2020 

(1) 

(2) 

(3) 

(4) 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

8 010 440 000 

4 029 570 000 

4 961 645 000 

2 094 027 000 

2 218 111 000 

483 776 000 

952 528 000 

2 408 894 000 

4 745 718 000 

 8 297 523 000   

 3 905 235 000   

 5 232 329 000   

 2 104 318 000   

 2 305 749 000   

 480 758 000   

 944 979 000   

 2 501 759 000   

 5 357 907 000   

Difference in the 
GNI 

(5) = (3 x 4) - (1 x 
2) 

-107 759 328 

-280 431 679 

11 425 419 

-82 679 141 

-22 983 475 

-23 642 838 

-47 903 923 

-26 905 537 

308 312 167 

Total 

140 077 584 000 

140 685 210 000 

-5 598 725 370 

2.7 

United Kingdom contribution 

The  United  Kingdom  contribution  is  calculated  based  on  Article  148  of  the  Agreement  on  the 
withdrawal  of  the  United  Kingdom  from  the  European  Union17  and  covers  the  United  Kingdom’s 
share  in  the  outstanding  commitments  prior  to  2021  to  be  paid  in  2021  as  well  as  the  United 
Kingdom’s share in the Union’s liabilities (such as pensions) and the contingent financial liabilities. 
The overall contribution of the United Kingdom also includes the payments to be made by the Union 
to  the United Kingdom  related to the own resources  corrections and adjustments  for financial  years 
until 2021.  

The United Kingdom contribution is based on the United Kingdom’s share18, which is  calculated as 
the ratio between the own resources made available by the United Kingdom in the years 2014 to 2020 
and the own resources made available during that period by all Member States including the United 
Kingdom. The United Kingdom share was revised based on the annual accounts for 2020. For 2021, 
the revised provisional United Kingdom share is 12,358072326018200 %. This share will be adjusted 
in 2022 in accordance with Article 139 of the Withdrawal Agreement. 

The  table  below  presents  the  composition  of  the  United  Kingdom  contribution  and  quantifies  the 
various  elements  already  been  included  in  the  April  invoice  and  elements  to  be  included  in  the 
September  invoice  that  are  known  at  this  stage.  The  revised  amount  of  the  United  Kingdom 
contribution  included  in  the  DAB  4/2021  is  calculated  taking  into  account  the  payment  modalities 
specified in Article 148 of the Withdrawal Agreement. 

Revised United Kingdom contribution in 2021 (in EUR) 

Reference to the Article of the 

2021 

17    

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, 31.01.2020, p. 7. 

18    

Referred to in points (a) and (c) of Article 136(3), and in Articles 140 to 147 of the Withdrawal Agreement. 

13 

 
 
 
 
 
 
 
 
                                                           
Total United Kingdom contribution in 2021, of which: 
1.  RAL prior 2021 – due for payment in 2021 
2.  Union's liabilities/Pensions 
3. 
Traditional own resources 
4.  Own resources corrections and adjustments, of which: 
4.1  Surplus/deficit of 2020 
4.2  UK correction updates (2017-2019) 
4.3  VAT&GNI balances 
4.4  TOR/VAT/GNI corrections 
5. 
6.  Contingent liabilities, of which: 
6.1  ELM, EFSI, EFSD, loans (Guarantee funds) 
6.2  Financial Instruments 
6.3  Legal cases (incl. fines) 
ECSC net assets 
7. 
EIF investment 
8. 
Equipment and other property related to the provision of 
9. 
safeguards (under Euratom Treaty) 

Fines 

Withdrawal Agreement 

Art. 140 
Art. 142 
Art. 140(4), Art. 49(2) 

Art.136(3)(a) 
Art. 136 
Art. 136 
Art. 136 
Art. 141 

Art. 143 
Art. 144 
Art. 147 
Art. 145 
Art. 146 
Art. 84(1) 

10.  Net financial corrections related to 2014-2020 or previous 

Art. 140 

programme periods 

11.  Access to networks/systems/data bases* 

*to be entered in the EU budget as assigned revenues 

2.8 

Fines and penalty payments 

Art.34(2),  Art.  50  and  53,  Art. 
62(2),  Art.  63(1)(e),  Art.  63(2), 
Art.99(3),Art. 100(2) 

6 821 468 807 
7 171 796 760 
10 861 762 
-406 761 964 

-81 962 641 
211 363 860 
81 906 199 
29 686 725 
-20 165 707 

-93 304 525 
-46 298 550 
20 654 711 
-36 656 456 
-6 609 097 
42 481 

-13 221 459 

136 707 

EUR  496 million of fines and penalty payments have been cashed from 1 January to 1 June 2021, of 
which:  

  EUR  433 million of competition fines; 

  EUR  2,5 million of other non-assigned fines and penalty payments; 

For  the  two  items  above,  the  United  Kingdom  is  entitled  to  receive  its  share  according  to  the 
provisions of Articles 141 of the Withdrawal Agreement. 

  EUR  61 million  of penalty payments  and lump sums imposed on Member States, which did 
not comply with a judgment of the Court of Justice of the European Union on their failure to 
fulfil an obligation under the Treaties. 

It  is  therefore  proposed  to  increase  the  initial  forecasts  introduced  in  the  2021  budget 
(EUR  100 million) by EUR  396 million. 

The detail by line is shown in the table below. 

Revenue line 
4 2 0 

4 2 1 

4 2 9 
Total 

Name 
Fines in connection with the implementation of the 
rules on competition 
Penalty  payments  and  lump  sums  imposed  on  a 
Member State 
Other non-assigned fines and penalty payments 

Budget 2021 

DAB 4/2021 

New amount 

100 000 000 

332 595 848 

432 595 848 

EUR 

p.m. 

60 714 472 

60 714 472 

p.m. 
100 000 000 

2 546 600 
395 856 920 

2 546 600 
495 856 920 

14 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.9 

European Coal and Steel Community contribution 

According to Article 145 of the Withdrawal Agreement, the Union is liable to the United Kingdom for 
its  share  in  the  net  assets  of  the  European  Coal  and  Steel  Community  (ECSC)  in  liquidation  on  31 
December  2020  (EUR 183 282 282).  The  related  reimbursement  shall  be  made  in  five  equal  annual 
instalments (EUR 36 656 456) from 2021 to 2025.  

These reimbursements are to be fully compensated by the transfer of the United Kingdom share in the 
net assets of the ECSC to the Union’s budget in the form of annual contributions from 2021 to 2025. 
For this purpose, it is proposed to create a new item (6 6 0 4) in this DAB 4/2021, so as to record the 
contributions  from  the  ECSC  in  liquidation  aiming  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. 

Revenue line 

6 6 0 4 

Total 

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

EUR 

Amount 

36 656 456 

36 656 456 

15