DRAFT AMENDING BUDGET NO. 2/2022
Date: 2022-04-12
Institutions: European Union
Subjects: general budget

DRAFT AMENDING BUDGET NO. 2/2022 

VOLUME 1 - TOTAL REVENUE 

A. FINANCING OF THE UNION’S ANNUAL BUDGET 

Calculation of the financing of the budget 

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

Revenue description 

Budget 20221 

Budget 20212 

Change (%) 

Miscellaneous revenue (Titles 3 to 6) 

Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) 

Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) 

12 902 615 447 

3 227 058 807 

p.m. 

Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) 

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) 

Plastic packaging waste own resource (Table 3, Chapter 17) 

17 912 606 159 

19 071 387 750 

5 997 306 880 

Total revenue for Titles 2 to 6 

16 129 674 254 

9 249 005 264 

1 768 617 610 

p.m. 

11 017 622 874 

17 348 140 020 

17 940 791 850 

5 846 664 880 

Remainder  to  be  financed  by  the  additional  resource  (GNI-based  own  resource,  Table  4, 
Chapter 1 4) 

Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, 
Euratom) 2020/20533,4 

111 492 340 116 

115 857 763 230 

154 473 640 905 

156 993 359 980 

Total revenue5 

170 603 315 159 

168 010 982 854 

+ 39,50 

+82,46 

— 

+ 46,40 

+ 3,25 

+ 6,30 

+ 2,58 

– 3,77 

-1,60 

+ 1,54 

TABLE 1 

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

Capping rate (in %) 

1 % of non-capped 
VAT base  

1 % of gross 
national income 

1 % of gross 
national income 
multiplied by 
capping rate  

1 % of capped VAT 
base6 

Member States 
whose VAT base is 
capped 

Belgium 

Bulgaria 

Czechia 

Denmark 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

2 098 112 000 

5 057 284 000 

 330 802 000 

 676 847 000 

 987 686 000 

2 333 452 000 

1 306 922 000 

3 504 130 000 

 50 

 50 

 50 

 50 

2 528 642 000 

2 098 112 000   

 338 423 500 

1 166 726 000 

 330 802 000   

 987 686 000   

1 752 065 000 

1 306 922 000   

1 The figures in this column correspond to those in the 2022 budget (OJ L 45, 24.2.2022, p. 1) plus  amending budget No 1/2022 and 

draft amending budget No 2/2022. 

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

No 6/2021. 

3The own resources for the 2022 budget are determined on the basis of the budget forecasts adopted at the 181st and 183rd meetings 

of the Advisory Committee on Own Resources on 26 May 2021 and 3-9 September 2021. 

4 This amount includes EUR 140 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of 

Council Decision 2020/2053. 

5Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’. 
6 The base to be used does not exceed 50 % of GNI. 

EN 

1 

EN 

 
 
                                                 
Member State 

1 % of non-capped 
VAT base  

1 % of gross 
national income 

Capping rate (in %) 

1 % of gross 
national income 
multiplied by 
capping rate  

1 % of capped VAT 
base6 

Member States 
whose VAT base is 
capped 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

15 795 256 000 

37 668 693 000 

 146 652 000 

 300 834 000 

1 032 998 000 

3 126 811 000 

 816 879 000 

1 839 768 000 

5 882 449 000 

13 038 037 000 

11 948 371 000 

25 958 798 000 

 369 897 000 

 570 769 000 

7 226 757 000 

18 548 436 000 

 159 289 000 

 147 464 000 

 218 928 000 

 338 828 000 

 223 606 000 

 329 013 000 

 527 188 000 

 463 922 000 

 623 523 000 

1 543 676 000 

 77 950 000 

 135 083 000 

3 716 749 000 

8 753 474 000 

1 887 799 000 

4 140 634 000 

2 782 155 000 

5 622 802 000 

1 137 349 000 

2 234 579 000 

 827 979 000 

2 456 853 000 

 236 172 000 

 508 285 000 

 391 617 000 

1 019 441 000 

 980 901 000 

2 609 882 000 

2 371 142 000 

5 550 585 000 

Total 

63 840 626 000 

148 742 882 000   

TABLE 2 

 50 

 50 

 50 

 50 

 50 

 50 

50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

 50 

18 834 346 500 

15 795 256 000   

 150 417 000 

 146 652 000   

1 563 405 500 

1 032 998 000   

 919 884 000 

 816 879 000   

6 519 018 500 

5 882 449 000   

12 979 399 000 

11 948 371 000   

 285 384 500 

 285 384 500  Croatia 

9 274 218 000 

7 226 757 000   

 111 803 000 

 164 506 500 

 263 594 000 

 231 961 000 

 771 838 000 

 67 541 500 

 111 803 000  Cyprus 

 147 464 000   

 218 928 000   

 231 961 000  Luxembourg 

 623 523 000   

 67 541 500  Malta 

4 376 737 000 

3 716 749 000   

2 070 317 000 

1 887 799 000   

2 811 401 000 

2 782 155 000   

1 117 289 500 

1 117 289 500  Portugal 

1 228 426 500 

 254 142 500 

 509 720 500 

1 304 941 000 

 827 979 000   

 236 172 000   

 391 617 000   

 980 901 000   

2 775 292 500 

2 371 142 000   

74 371 441 000 

63 571 292 500   

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

Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

EN 

(2) 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

0,30 

(1) 

2 098 112 000 

 330 802 000 

 987 686 000 

1 306 922 000 

15 795 256 000 

 146 652 000 

1 032 998 000 

 816 879 000 

5 882 449 000 

11 948 371 000 

 285 384 500 

7 226 757 000 

 111 803 000 

 147 464 000 

 218 928 000 

 231 961 000 

 623 523 000 

 67 541 500 

3 716 749 000 

1 887 799 000 

2 782 155 000 

1 117 289 500 

 827 979 000 

2 

VAT-based own resource at 
uniform rate 

(3) = (1) × (2) 

 629 433 600 

 99 240 600 

 296 305 800 

 392 076 600 

4 738 576 800 

 43 995 600 

 309 899 400 

 245 063 700 

1 764 734 700 

3 584 511 300 

 85 615 350 

2 168 027 100 

 33 540 900 

 44 239 200 

 65 678 400 

 69 588 300 

 187 056 900 

 20 262 450 

1 115 024 700 

 566 339 700 

 834 646 500 

 335 186 850 

 248 393 700 

EN 

 
 
Slovenia 

Slovakia 

Finland 

Sweden 

Member State 

1 % of capped VAT base   Uniform rate of VAT own 

resource (in %) 

0,30 

0,30 

0,30 

0,30 

 236 172 000 

 391 617 000 

 980 901 000 

2 371 142 000 

63 571 292 500   

TABLE 3 

Total 

VAT-based own resource at 
uniform rate 

 70 851 600 

 117 485 100 

 294 270 300 

 711 342 600 

19 071 387 750 

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

Member State 

Plastic packaging 
waste that is not 
recycled (kg) 

Call rate per kg in 
EUR 

Gross contribution 

Lump sum reduction 

Net contribution 

(1) 

(2) 

(3) = (1) × (2) 

(4) 

(5) = (3) – (4) 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

 191 746 900   

 57 810 700   

 109 535 400   

 155 601 100   

1 739 806 000   

 33 667 500   

 186 968 000   

 105 128 000   

 828 341 300   

1 572 486 200   

 39 264 500   

1 180 891 400 

0,80 

 8 297 800   

 26 599 500   

 25 889 700   

 17 446 600   

 228 704 600   

 11 171 900   

 266 608 200   

 190 917 800   

 622 554 000   

 251 307 400   

 228 429 800   

 21 692 700   

 66 209 300   

 86 362 400   

 132 261 400   

 153 397 520   

 46 248 560 

 87 628 320 

 124 480 880   

1 391 844 800   

 26 934 000 

 149 574 400   

 84 102 400 

 662 673 040 

1 257 988 960   

 31 411 600 

 944 713 120 

 6 638 240 

 21 279 600 

 20 711 760 

 13 957 280   

 182 963 680 

 8 937 520 

 213 286 560   

 152 734 240   

 498 043 200 

 201 045 920 

 182 743 840 

 17 354 160 

 52 967 440 

 69 089 920   

 105 809 120   

 22 000 000 

 32 187 600 

 4 000 000 

 33 000 000 

 142 000 000 

 13 000 000 

 184 048 000 

 3 000 000 

 6 000 000 

 9 000 000 

 30 000 000 

 1 415 900 

 117 000 000 

 31 322 000 

 60 000 000 

 6 279 700 

 17 000 000 

Total 

8 385 700 100   

6 708 560 080 

 711 253 200 

TABLE 4 

 153 397 520 

 24 248 560 

 55 440 720 

 124 480 880 

1 391 844 800 

 22 934 000 

 149 574 400 

 51 102 400 

 520 673 040 

1 257 988 960 

 18 411 600 

 760 665 120 

 3 638 240 

 15 279 600 

 11 711 760 

 13 957 280 

 152 963 680 

 7 521 620 

 213 286 560 

 152 734 240 

 381 043 200 

 169 723 920 

 122 743 840 

 11 074 460 

 35 967 440 

 69 089 920 

 105 809 120 

5 997 306 880 

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

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate 

Member State 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

EN 

(1) 

5 057 284 000   

 676 847 000   

2 333 452 000   

3 504 130 000   

37 668 693 000   

 300 834 000   

3 126 811 000   

3 

(2) 

(3) = (1) × (2) 

 3 790 759 062  

 507 340 284  

 1 749 072 094  

 2 626 570 418  

 28 235 103 924  

 225 494 398 

2 343 745 602 

EN 

 
 
 
Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

Member State 

1 % of gross national 
income  

Uniform rate of ‘additional base’‚ 
own resource 

‘Additional base’ own 
resource at uniform rate 

1 839 768 000   

13 038 037 000   

25 958 798 000   

 570 769 000   

18 548 436 000   

 223 606 000   

 329 013 000 

 527 188 000   

 463 922 000   

1 543 676 000   

 135 083 000   

8 753 474 000   

4 140 634 000   

5 622 802 000   

2 234 579 000   

2 456 853 000   

 508 285 000   

1 019 441 000   

2 609 882 000   

5 550 585 000   

0,74956427 

1 379 024 239 

9 772 845 840 

19 457 785 789 

 427 828 012 

13 903 243 687 

 167 607 054 

 246 616 368 

 395 161 254 

 347 739 325 

1 157 084 274 

 101 253 382 

6 561 290 781 

3 103 671 033 

4 214 651 112 

1 674 960 432 

1 841 569 066 

 380 992 242 

 764 136 483 

1 956 274 127 

4 160 519 834 

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

Total 

148 742 882 000   

111 492 340 116 

TABLE 5 

Member State 

Gross reduction 

Percentage share of 
GNI base 

Financing of the 
gross reduction in 
favour of Denmark, 
Germany, 
Netherlands, 
Austria and Sweden 

Net financing of the 
reduction in favour 
of Denmark, 
Netherlands, 
Germany, Austria 
and Sweden 

(1) 

(2) 

(3) 

(4) = (1) + (3) 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

3,40 

0,46 

1,57 

2,36 

 265 932 559 

 265 932 559 

 35 591 368 

 35 591 368 

 122 702 396 

 122 702 396 

 184 261 406 

– 203 573 346 

25,32 

1 980 773 065 

–1 795 729 257 

0,20 

2,10 

1,24 

8,77 

17,45 

0,38 

12,47 

0,15 

0,22 

0,35 

0,31 

1,04 

0,09 

5,88 

2,78 

 15 819 075 

 15 819 075 

 164 420 438 

 164 420 438 

 96 742 483 

 96 742 483 

 685 593 007 

 685 593 007 

1 365 019 165 

1 365 019 165 

 30 013 355 

 30 013 355 

 975 352 196 

 975 352 196 

 11 758 113 

 17 300 842 

 27 721 689 

 24 394 905 

 81 172 762 

 7 103 213 

 11 758 113 

 17 300 842 

 27 721 689 

 24 394 905 

 81 172 762 

 7 103 213 

 460 293 260 

–1 515 915 119 

 217 731 374 

– 363 506 385 

– 387 834 752 

–3 776 502 322 

–1 976 208 379 

– 581 237 759 

7Calculation of rate: (111 492 340 116) / (148 742 882 000) = 0.749564205136216 

EN 

4 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
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 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

3,78 

1,50 

1,65 

0,34 

0,69 

1,75 

3,73 

 295 669 795 

 117 503 251 

 129 191 322 

 26 727 692 

 53 606 354 

 295 669 795 

 117 503 251 

 129 191 322 

 26 727 692 

 53 606 354 

 137 238 209 

 137 238 209 

 291 872 332 

– 807 850 082 

–1 099 722 414 

Total 

–7 821 505 626 

100,00 

7 821 505 626 

0  

EU GDP price deflator, in EUR, (spring 2021 economic forecast) : 

 (a) 2020 EU27 = 106,7385 / (b) 2022 EU27 = 109,8061 

Lump sum for Denmark in 2022 prices: 377 000 000 EUR × [ (b/a) ] = 387 834 752 EUR 

Lump sum for Germany in 2022 prices: 3 671 000 000 EUR × [ (b/a) ] = 3 776 502 322 EUR 

Lump sum for Netherlands in 2022 prices: 1 921 000 000 EUR × [ (b/a) ] = 1 976 208 379 EUR 

Lump sum for Austria in 2022 prices: 565 000 000 EUR × [ (b/a) ] = 581 237 759 EUR 

Lump sum for Sweden in 2022 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 099 722 414 EUR 

EN 

5 

EN 

 
 
 
 
 
 
 
TABLE 6 

Summary of financing8 of the general budget by category of own resource and by Member State 

Traditional own resources (TOR) 

VAT and GNI-based own resources 

Member State 

Net sugar 
sector 
levies (75 
%) 

Net customs 
duties (75 %) 

Total net 
traditional own 
resources (75 %) 

Collection costs 
(25 % of gross 
TOR) (p.m.) 

VAT-based 
own resource  

Plastics-based 
own resource  GNI-based own 

resource  

Reduction in 
favour of 
certain Member 
States 

Total ‘national 
contributions’ 

Share in total 
‘national 
contributions’ 
(%) 

Total own resources9 

(1) 

(2) 

(3) = (1) + (2) 

(4) 

(5) 

(6) 

(7)  

(8) 

(9) = (5) + (6) 
+(7) + (8) 

(10) 

(11) = (3) + (9) 

Belgium 

Bulgaria 

Czechia  

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

2 001 747 222 

2 001 747 222 

 667 249 074 

 629 433 600 

 153 397 520 

3 790 759 062 

 265 932 559 

4 839 522 741 

 91 885 388 

 91 885 388 

 30 628 463 

 99 240 600 

 24 248 560 

 507 340 284 

 35 591 368 

 666 420 812 

 255 934 290 

 255 934 290 

 85 311 430 

 296 305 800 

 55 440 720 

1 749 072 094 

 122 702 396 

2 223 521 010 

 354 268 324 

 354 268 324 

 118 089 441 

 392 076 600 

 124 480 880 

2 626 570 418 

– 203 573 346 

2 939 554 552 

3,54 

0,49 

1,63 

2,15 

6 841 269 963 

 758 306 200 

2 479 455 300 

3 293 822 876 

3 944 491 534 

3 944 491 534 

1 314 830 514 

4 738 576 800 

1 391 844 800  28 235 103 924  –1 795 729 257  32 569 796 267 

23,85 

36 514 287 801 

 34 873 068 

 34 873 068 

 11 624 356 

 43 995 600 

 22 934 000 

 225 494 398 

 15 819 075 

 308 243 073 

 246 704 687 

 246 704 687 

 82 234 896 

 309 899 400 

 149 574 400 

2 343 745 602 

 164 420 438 

2 967 639 840 

 214 494 210 

 214 494 210 

 71 498 070 

 245 063 700 

 51 102 400 

1 379 024 239 

 96 742 483 

1 771 932 822 

1 367 627 520 

1 367 627 520 

 455 875 840 

1 764 734 700 

 520 673 040 

9 772 845 840 

 685 593 007  12 743 846 587 

1 765 344 559 

1 765 344 559 

 588 448 186 

3 584 511 300 

1 257 988 960  19 457 785 789 

1 365 019 165  25 665 305 214 

 39 114 252 

 39 114 252 

 13 038 084 

 85 615 350 

 18 411 600 

 427 828 012 

 30 013 355 

 561 868 317 

1 698 277 237 

1 698 277 237 

 566 092 412 

2 168 027 100 

 760 665 120  13 903 243 687 

 975 352 196  17 807 288 103 

 25 821 078 

 40 324 555 

 25 821 078 

 8 607 026 

 33 540 900 

 3 638 240 

 167 607 054 

 11 758 113 

 216 544 307 

 40 324 555 

 13 441 518 

 44 239 200 

 15 279 600 

 246 616 368 

 17 300 842 

 323 436 010 

 108 064 596 

 108 064 596 

 36 021 532 

 65 678 400 

 11 711 760 

 395 161 254 

 27 721 689 

 500 273 103 

 20 409 046 

 20 409 046 

 6 803 015 

 69 588 300 

 13 957 280 

 347 739 325 

 24 394 905 

 455 679 810 

 188 475 777 

 188 475 777 

 62 825 259 

 187 056 900 

 152 963 680 

1 157 084 274 

 81 172 762 

1 578 277 616 

 13 613 942 

 13 613 942 

 4 537 981 

 20 262 450 

 7 521 620 

 101 253 382 

 7 103 213 

 136 140 665 

3 251 654 467 

3 251 654 467 

1 083 884 822 

1 115 024 700 

 213 286 560 

6 561 290 781  –1 515 915 119 

6 373 686 922 

 215 617 780 

 215 617 780 

 71 872 593 

 566 339 700 

 152 734 240 

3 103 671 033 

– 363 506 385 

3 459 238 588 

 865 916 301 

 865 916 301 

 288 638 767 

 834 646 500 

 381 043 200 

4 214 651 112 

 295 669 795 

5 726 010 607 

 169 359 204 

 169 359 204 

 56 453 068 

 335 186 850 

 169 723 920 

1 674 960 432 

 117 503 251 

2 297 374 453 

 190 404 765 

 190 404 765 

 63 468 255 

 248 393 700 

 122 743 840 

1 841 569 066 

 129 191 322 

2 341 897 928 

0,23 

2,17 

1,30 

9,33 

18,79 

0,41 

13,04 

0,16 

0,24 

0,37 

0,33 

1,16 

0,10 

4,67 

2,53 

4,19 

1,68 

1,71 

 343 116 141 

3 214 344 527 

1 986 427 032 

14 111 474 107 

27 430 649 773 

 600 982 569 

19 505 565 340 

 242 365 385 

 363 760 565 

 608 337 699 

 476 088 856 

1 766 753 393 

 149 754 607 

9 625 341 389 

3 674 856 368 

6 591 926 908 

2 466 733 657 

2 532 302 693 

8 p.m. (own resources + other revenue = total revenue = total expenditure); (154 473 640 905 + 16 129 674 254 = 170 603 315 159 = 170 603 315 159). 
9 Total own resources as percentage of GNI: (154 473 640 905) / (14 874 288 200 000) = 1,04 %; total own resources ceiling in accordance with Articles 3 and 6 of Council 

Decision (EU, Euratom) 2020/2053: 2,00 %. 

EN 

6 

EN 

 
 
 
 
 
                                                 
Slovenia 

Slovakia 

Finland 

Sweden 

p.m. 

p.m. 

p.m. 

p.m. 

 84 338 200 

 80 748 358 

 84 338 200 

 28 112 733 

 70 851 600 

 11 074 460 

 380 992 242 

 26 727 692 

 489 645 994 

 80 748 358 

 26 916 119 

 117 485 100 

 35 967 440 

 764 136 483 

 53 606 354 

 971 195 377 

 144 038 109 

 144 038 109 

 48 012 703 

 294 270 300 

 69 089 920 

1 956 274 127 

 137 238 209 

2 456 872 556 

 499 057 690 

 499 057 690 

 166 352 563 

 711 342 600 

 105 809 120 

4 160 519 834 

– 807 850 082 

4 169 821 472 

Total 

p.m. 

17 912 606 159 

17 912 606 159 

5 970 868 720  19 071 387 750 

5 997 306 880 

111 492 340 
116 

0  

136 561 034 
746 

0,36 

0,71 

1,80 

3,05 

 573 984 194 

1 051 943 735 

2 600 910 665 

4 668 879 162 

 100,00 

154 473 640 905 

EN 

7 

EN 

 
B. GENERAL STATEMENT OF REVENUE BY BUDGET 
HEADING 

REVENUE —  

Figures 

Title 

1 

2 

3 

4 

5 

6 

Heading 

Budget 2022 

Draft Amending budget No. 
2/2022 

New amount 

OWN RESOURCES 

SURPLUSES, BALANCES AND ADJUSTMENTS 

ADMINISTRATIVE REVENUE 

FINANCIAL REVENUE, DEFAULT INTEREST AND 
FINES 

BUDGETARY GUARANTEES, BORROWING-AND-
LENDING OPERATIONS 

REVENUE, CONTRIBUTIONS AND REFUNDS 
RELATED TO UNION POLICIES 

Total 

157 700 699 712 

p.m. 

1 791 362 923   

114 747 216   

p.m.   

10 996 505 308   

170 603 315 159   

-3 227 058 807 

3 227 058 807 

154 473 640 905 

3 227 058 807 

1 791 362 923 

114 747 216 

p.m. 

10 996 505 308 

170 603 315 159 

TITLE 1 — OWN RESOURCES 

Figures 

Title 
Chapter 

1 1 

1 2 

1 3 

1 4 

1 5 

1 6 

1 7 

Heading 

Budget 2022 

Draft Amending budget 
No. 2/2022 

New amount 

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE 
COMMON ORGANISATION OF THE MARKETS IN SUGAR  

CUSTOMS DUTIES AND OTHER DUTIES  

OWN RESOURCES BASED ON VALUE ADDED TAX  

p.m.   

17 912 606 159   

19 071 387 750   

p.m. 

17 912 606 159 

19 071 387 750 

OWN RESOURCES BASED ON GROSS NATIONAL INCOME  

114 719 398 923 

-3 227 058 807 

111 492 340 116 

CORRECTION OF BUDGETARY IMBALANCES 

GROSS REDUCTION IN THE ANNUAL GNI-BASED 
CONTRIBUTION GRANTED TO CERTAIN MEMBER STATES 

OWN RESOURCES BASED ON NON-RECYCLED PLASTIC 
PACKAGING WASTE 

—   

0   

— 

0 

5 997 306 880   

5 997 306 880 

Title 1 — Total 

157 700 699 712 

-3 227 058 807 

154 473 640 905 

CHAPTER 1 4 — OWN RESOURCES BASED ON GROSS NATIONAL INCOME  

Figures 

Title Chapter 
Article Item 

1 4 

1 4 0 

EN 

Heading 

Budget 2022 

Draft Amending budget 
No. 2/2022 

New amount 

OWN RESOURCES BASED ON GROSS NATIONAL 
INCOME  

Own resources based on gross national income  

114 719 398 923 

-3 227 058 807 

111 492 340 116 

Chapter 1 4 — Total 

114 719 398 923 

-3 227 058 807 

111 492 340 116 

8 

EN 

 
 
 
 
 
 
 
Article 1 4 0 — Own resources based on gross national income  

Figures 

Remarks 

Budget 2022 

Draft Amending budget No. 2/2022 

New amount 

114 719 398 923 

-3 227 058 807 

111 492 340 116 

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

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

The rate to be applied to the Member States’ GNI for financial year 2022 is 0,7496 %. 

Legal basis 

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

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

Member State 

Budget 2022 

Draft Amending budget No. 
2/2022 

New amount 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

France 

Croatia 

Italy 

Cyprus 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

EN 

3 900 479 625 

 522 024 852 

1 799 697 621 

2 702 594 450 

29 052 346 985 

 232 021 158 

2 411 583 490 

1 418 939 019 

10 055 713 239 

20 020 976 219 

 440 211 160 

14 305 662 229 

 172 458 309 

 253 754 486 

 406 598 888 

 357 804 369 

1 190 575 176 

 104 184 082 

6 751 202 224 

3 193 504 370 

4 336 640 900 

1 723 440 855 

1 894 871 846 

 392 019 765 

 786 253 817 

2 012 896 955 

4 280 942 834 

9 

- 109 720 563 

- 14 684 568 

- 50 625 527 

- 76 024 032 

- 817 243 061 

- 6 526 760 

- 67 837 888 

- 39 914 780 

- 282 867 399 

- 563 190 430 

- 12 383 148 

- 402 418 542 

- 4 851 255 

- 7 138 118 

- 11 437 634 

- 10 065 044 

- 33 490 902 

- 2 930 700 

- 189 911 443 

- 89 833 337 

- 121 989 788 

- 48 480 423 

- 53 302 780 

- 11 027 523 

- 22 117 334 

- 56 622 828 

- 120 423 000 

3 790 759 062 

 507 340 284 

1 749 072 094 

2 626 570 418 

28 235 103 924 

 225 494 398 

2 343 745 602 

1 379 024 239 

9 772 845 840 

19 457 785 789 

 427 828 012 

13 903 243 687 

 167 607 054 

 246 616 368 

 395 161 254 

 347 739 325 

1 157 084 274 

 101 253 382 

6 561 290 781 

3 103 671 033 

4 214 651 112 

1 674 960 432 

1 841 569 066 

 380 992 242 

 764 136 483 

1 956 274 127 

4 160 519 834 

EN 

 
Member State 

Budget 2022 

Draft Amending budget No. 
2/2022 

New amount 

Article 1  4  0 — Total 

114 719 398 923 

-3 227 058 807 

111 492 340 116 

TITLE 2 — SURPLUSES, BALANCES AND ADJUSTMENTS 

Figures 

Title 
Chapter 

2 0 

2 1 

2 2 

2 3 

2 4 

2 6 

Heading 

Budget 2022 

Draft Amending budget 
No. 2/2022 

New amount 

SURPLUS FROM PREVIOUS FINANCIAL YEAR 

BALANCES ADJUSTMENT 

ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN 
MEMBER STATES IN SPECIFIC POLICIES  

ADJUSTMENT FOR THE IMPLEMENTATION OF OWN 
RESOURCES DECISIONS 

ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR 
OWN RESOURCES 

ADJUSTMENT FOR THE UNITED KINGDOM CORRECTION 

Title 2 — Total 

p.m. 

p.m.   

p.m.   

p.m.   

p.m.   

p.m.   

p.m. 

3 227 058 807 

3 227 058 807 

p.m. 

p.m. 

p.m. 

p.m. 

p.m. 

3 227 058 807 

3 227 058 807 

CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR 

Figures 

Title Chapter 
Article Item 

2 0 

2 0 0 

Heading 

Budget 2022 

Draft Amending budget 
No. 2/2022 

New amount 

SURPLUS FROM PREVIOUS FINANCIAL YEAR 

Surplus from previous financial year 

Chapter 2 0 — Total 

p.m. 

p.m. 

3 227 058 807 

3 227 058 807 

3 227 058 807 

3 227 058 807 

Article 2 0 0 — Surplus from previous financial year 

Figures 

Remarks 

Budget 2022 

Draft Amending budget No. 2/2022 

New amount 

p.m. 

3 227 058 807 

3 227 058 807 

In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit,  is entered 
as revenue or expenditure in the budget of the subsequent financial year. 

The  relevant  estimates  of  such  revenue  or  expenditure  are  entered  in  the  budget  during  the  budgetary  procedure  and,  where 
appropriate, in a letter of amendment submitted pursuant to Article 39 of the Financial Regulation. They are drawn up in accordance 
with the principles set out in Article 1(1) of Regulation (EU, Euratom) 2021/768. 

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the 
following  financial  year  through  an  amending  budget  that  must  be  presented  by  the  Commission  within  15  days  following  the 
submission of the provisional accounts. 

A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III ‘Commission’. 

EN 

10 

EN 

 
 
 
 
 
 
Legal basis 

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). 

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

Council  Decision  (EU,  Euratom)  2020/2053  of  14  December  2020  on  the  system  of  own  resources  of  the  European  Union  and 
repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1), and in particular Article 8 thereof. 

Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources 
of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1). 

EN 

11 

EN