DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2022 Update of revenue (own resources) and other technical adjustments
Date: 2022-07-01
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, 1.7.2022  COM(2022) 350 final 2022/0211 (BUD)    DRAFT AMENDING BUDGET No 4 TO THE GENERAL BUDGET 2022   Update of revenue (own resources) and other technical adjustments  
 
 
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 2022, as adopted on 
24 November 20213, 
amending budget No°1/20224, adopted on 5 April 2022, 
draft amending budget No°2/20225, adopted on 13 April 2022, 
amending budget No°2/20226, adopted on 23 June 2022, 

The European Commission hereby presents to the European Parliament and to the Council 
Draft Amending Budget No 4 to the 2022 budget. 

CHANGES  TO  THE  STATEMENT  OF  REVENUE  AND  EXPENDITURE  BY 
SECTION 

The changes to the general statement of revenue and to the individual 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. 
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. 
OJ L 45, 24.2.2022. 
OJ L 142, 20.5.2022. 
COM(2022) 250 final. 
OJ L xx, xx.x.2022. 

1 

 
 
 
 
 
                                                           
EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

The main purpose of Draft Amending Budget (DAB) No 4 for the year 2022 is to update the revenue 
side of the budget to take account of the latest developments: 

– 

the updated own resources forecasts for the 2022 budget agreed by the Advisory Committee 
on Own Resources (ACOR) on 23 May 2022. 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. 

Additionally, DAB 4/2022 includes two specific adjustments related to expenditure: 

– 

– 

adjustment of the budgetary nomenclature following  the new possibilities for Member States 
to transfer resources of their initial European Regional Development Fund (ERDF), Cohesion 
Fund  (CF),  European  Social  Fund  Plus  (ESF+)  and  European  Maritime,  Fisheries  and 
Aquaculture  Fund  (EMFAF)  allocations  to  the  REPowerEU  chapter  of  the  Recovery    and 
Resilience  Facility  (RRF)  following  the  Commission  proposal  for  REPowerEU  on  18  May 
20227; 

the additional staff requested for Eurojust following the extension of its mandate to collect and 
preserve  war  crime  evidence8.  The  related  appropriations  in  2022  will  be  financed  through 
internal redeployment, and therefore no additional financing is required for this purpose.  

7  
8  

COM(2022) 231, 18.5.2022 
Regulation (EU) 2022/838 of the European Parliament and of the Council of 30 May 2022 amending Regulation 
(EU)  2018/1727  as  regards  the  preservation,  analysis  and  storage  at  Eurojust  of  evidence  relating  to  genocide, 
crimes against humanity, war crimes and related criminal offences, OJ L 148, 31.5.2022. 

2 

 
 
 
 
 
                                                           
2. 

UPDATE OF REVENUE 

2.1 

Overall  impact  of  DAB  4/2022  on  the  distribution  of  total  own  resources  payments 
between Member States 

The  revised  forecasts  for  2022  were  agreed  in  the  185th  ACOR  meeting  on  23  May  2022.  The 
adjustments of the revenue side of the budget are required to update the estimates for Traditional Own 
Resources (TOR)  as well  as for the own resources based on the Value Added Tax (VAT), the non-
recycled Plastic Packaging Waste (PPW) and Gross National  Income (GNI), taking into account  the 
Spring economic forecasts (see section 2.2). 

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 2022, as well as the contribution 
from the European Coal and Steel Community (ECSC) in relation to the reimbursement of the United 
Kingdom’s share of the net assets to the United Kingdom (see sections 2.3, 2.4 and 2.5 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 initial adopted Budget 2022, as included in DAB 3/20229, and finally as included in 
this DAB 4/2022. 

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 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

Budget 2022 

DAB 3/2022 

DAB 4/2022 

(1) 

(2) 

(3) 

  6 951,0 

   773,0 

  2 530,1 

  3 369,8 

  6 847,3 

   759,1 

  2 482,2 

  3 298,0 

  6 888,9 

   823,2 

  2 649,0 

  3 266,8 

  37 331,5 

  36 558,9 

  36 182,0 

   349,6 

  3 282,2 

  2 026,3 

  14 394,3 

  27 993,8 

   613,4 

   343,5 

  3 218,0 

  1 988,6 

  14 126,9 

  27 461,4 

   601,7 

   365,5 

  3 508,0 

  2 002,8 

  13 582,5 

  26 984,5 

   607,7 

  19 908,0 

  19 527,5 

  19 747,6 

   242,6 

   364,1 

   609,0 

   476,6 

  1 768,6 

   149,9 

  9 635,7 

  3 679,8 

  6 598,6 

   243,0 

   384,1 

   648,4 

   551,3 

  1 822,0 

   154,7 

  9 250,0 

  3 617,0 

  7 244,6 

   247,2 

   370,9 

   619,8 

   486,2 

  1 800,2 

   152,7 

  9 815,3 

  3 764,7 

  6 713,9 

3 

9  

COM(2022) 262 final, 22.4.2022 

 
 
 
  
  
                                                           
 
PT 

RO 

SI 

SK 

FI 

SE 

EU 

  2 515,2 

  2 585,6 

   585,0 

  1 074,1 

  2 657,5 

  4 789,3 

  2 469,4 

  2 535,2 

   574,6 

  1 053,2 

  2 604,0 

  4 675,4 

  2 387,8 

  2 634,9 

   636,2 

  1 057,6 

  2 526,3 

  4 656,0 

  157 700,7 

  154 649,6 

  154 422,3 

2.2 

Revision of the forecasts of TOR, VAT, PPW and GNI bases 

In  line  with  Article  44(1)(b)  of  the  Financial  Regulation10,  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  are  agreed  with  the  Member  States  in  the  ACOR  forecast 
procedure.  

The revision concerns the forecast of TOR to be paid to the budget in 2022 as well as the forecast of 
the 2022 VAT, PPW and GNI bases. The forecast included in the 2022 budget was agreed in the 181st 
ACOR meeting, which was held on 26 May 2021 and in the 183rd ACOR meeting, which was held in 
written procedure on 3-9 September 2021. The revision in the present DAB 4/2022 takes into account 
the agreed forecasts of the 185th 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  2022  Spring  economic 
forecast11, which revises the growth outlook downwards, while inflation is projected to be higher. The 
war  in  Ukraine  exacerbates  headwinds  to  growth  that  were  previously  expected  to  subside:  
shockwaves  from  Russia’s war  of  aggression against  Ukraine are expected to test the EU economic 
resilience. Output is nevertheless projected to keep expanding throughout the forecast horizon, thanks 
to fading pandemic-related containment measures and the tailwinds of the strong policy action taken 
during the COVID-19 pandemic. Real GDP growth in both the EU and the euro area is now expected 
at 2,7 % in 2022, down from 4,4 % projected in the Spring 2021 forecast.  

The economic scenario underlying the 2022 budget is broadly confirmed by the latest estimates: 

–  Total customs duties to be collected in 2022, net of 25 % collection costs, are forecast at EUR 20 
479,8  million,  which  represents  an  increase  of  14,3 %  compared  with  the  forecast  of 
EUR 17 912,6 million  included in  the 2022 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  2022).  The  traditional  method  appears  more  suitable  to  capture  the 
impact of current events than the extrapolation method. The latter method shows the impact of the 
war in Ukraine only as from May 2022. Therefore, extrapolated data based on the first four months 
is likely to overestimate the customs duties in this  exceptional year. The results of the traditional 
method,  based  on  the  2021  historical  data  adjusted  by  payments  in  relation  to  the  enforcement 
strategy and the spring economic forecast, is expected to be better equipped to anticipate the impact 
of  the  recent  events.    Therefore,  it  was  agreed  in  the  ACOR  meeting  to  base  the  revision  of  the 
2022 TOR forecast  on the traditional forecast  methodology. This  is  better suited to  ensure sound 
budgetary  management  in  a  context  of  high  economic  uncertainties  and  potential  disruptions  in 
trade patterns. 

10   Regulation  (EU,  Euratom)  2018/1046/EU  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). 

11   European Commission, 2022, European Economic Forecast Spring 2022, European Economy, Institutional Paper 173. 

4 

 
 
 
 
 
                                                           
–  The  total  2022  EU  uncapped  VAT  base  is  now  forecast  at  EUR 6 588  601,0  million,  which 
represents an increase of 3,2 % compared to the May 2021 forecast of  EUR 6 384 062,6 million. 
The total 2022 EU capped VAT base12 is forecast at EUR 6 571 411,1 million, which represents an 
increase  of  3,4 %  compared  to  the  May  2021  forecast  of  EUR 6  357  129,3  million.  The  updated 
forecast takes into account the simplified definition of the VAT base as provided by ORD 2020. 

–  The forecast of non-recycled PPW in the EU amounts to 8 840 522,1 tonnes in 2022, which is an 
increase of 5,4 % compared to  the May 2021 forecast  of 8 388 536,2 tonnes. The  corresponding 
Member States contributions from the PPW is presented in Table 3 of the accompanying budgetary 
annex. 

–  The total 2022 EU GNI base is forecast at EUR 15 493 666,4 million, which is an increase of 4,2 % 

compared to the May 2021 forecast of EUR 14 874 288,2 million. 

The exchange rates of 31 December 2021 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 609/201413. 

The revised forecasts of TOR, uncapped VAT bases, PPW bases and GNI bases for 2022, as adopted 
at the 185th ACOR meeting, are set out in the following table: 

12   The ORD 2020 stipulates that for each Member State the VAT base shall not exceed 50 % of GNI. For DAB 4/2022, 

Bulgaria, Croatia, Cyprus, Luxembourg and Portugal will have their VAT base capped at 50 % of GNI. 

13   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),  as  last  amended  by  Council  Regulation  (EU,  Euratom)  2022/615  of  5  April  2022  (OJ  L  115, 
13.4.2022, p. 51). 

5 

 
 
 
 
 
                                                           
Revised forecasts of TOR, VAT, PPW and GNI bases for 2022  

Customs 
(75 %) 

Uncapped 
VAT bases 

PPW bases 

GNI bases 

Capped  
VAT bases14 

EUR million 

tonnes 

EUR million 

  2 018,9 

226 786,9 

184 411,2 

541 346,0 

226 786,9 

   117,1 

37 169,6 

82 439,8 

73 840,7 

36 920,4 

   359,1 

108 871,2 

104 626,6 

256 037,5 

108 871,2 

   408,1 

139 348,4 

137 821,6 

364 038,2 

139 348,4 

  4 412,8 

1 612 525,1 

1 721 224,8 

3 928 198,8 

1 612 525,1 

   50,0 

16 154,5 

35 005,3 

32 548,0 

16 154,5 

   409,9 

107 700,5 

245 919,9 

345 299,9 

107 700,5 

   229,1 

75 339,3 

128 557,5 

197 922,3 

75 339,3 

  1 509,9 

605 080,7 

800 251,7 

1 306 998,1 

605 080,7 

  2 116,5 

1 206 358,1 

1 631 995,5 

2 670 917,0 

1 206 358,1 

   44,4 

34 803,3 

41 326,5 

60 584,3 

30 292,2 

 2 556,9 

718 682,6 

1 221 567,1 

1 907 299,2 

718 682,6 

   27,5 

   59,7 

18 036,1 

16 011,4 

   130,8 

23 222,1 

   17,5 

35 032,2 

9 161,1 

26 066,2 

27 400,1 

16 569,0 

23 546,2 

35 026,3 

58 255,4 

58 057,0 

   232,6 

67 033,3 

291 860,1 

158 678,8 

   17,0 

6 548,1 

12 888,5 

14 616,0 

11 773,1 

16 011,4 

23 222,1 

29 028,5 

67 033,3 

6 548,1 

  2 932,9 

415 077,5 

221 683,0  

920 162,2 

415 077,5 

   220,8 

199 394,4 

192 976,8 

431 890,6 

199 394,4 

   1 162,5 

304 676,1 

852 340,9 

616 480,8 

304 676,1 

   201,5 

112 699,7 

249 274,4 

225 073,7 

112 536,9 

   229,3 

83 454,2 

319 372,8  

262 454,9 

   128,0 

26 228,0 

26 812,2 

55 491,8 

   116,0 

41 629,6 

64 029,3 

104 789,5 

   154,7 

99 011,1 

75 238,9 

269 780,9 

83 454,2 

26 228,0 

41 629,6 

99 011,1 

   616,3 

251 727,0 

119 701,3 

574 332,3 

251 727,0 

20 479,8 

 6 588 601,0 

  8 840 522,1 

  15 493 666,4 

  6 571 411,1 

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 

EU 

2.3  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  Union  (the  ‘Withdrawal  Agreement’)15  and 
covers the United Kingdom’s share in the outstanding commitments prior to 2021 to be paid in 2022 
as well as the United Kingdom’s share in the Union’s liabilities (such as pensions) and the contingent 

14    
15  

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 10 above. 
 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. 

6 

 
 
 
  
 
 
                                                           
financial liabilities. The overall contribution of the United Kingdom also includes the amounts due to 
the  United  Kingdom  related  to  own  resources  corrections  and  adjustments  for  financial  years  until 
2021.  

The United Kingdom contribution is based on the United Kingdom’s share16, 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’s share was adjusted in 2022 in accordance with Article 139 of the 
Withdrawal  Agreement.  The  definitive  share  of 
the  United  Kingdom  has  been  set  at  
12,431681219587700 %. 

The  table  below  presents  the  elements  of  the  estimated  United  Kingdom  contribution  that  were 
already included in the April invoice  as well as the 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  4/2022  is  calculated  taking  into  account  the  payment  modalities  set  out  in  Article  148  of  the 
Withdrawal Agreement.  

It is therefore proposed to update the estimate introduced in the 2022 budget accordingly. 

Updated United Kingdom contribution in 2022 (in EUR) 

Reference to the Article of the 
Withdrawal agreement 

2022 

Total United Kingdom contribution in 2022, of which: 
1.  RAL  prior  2021  (including  net  financial  corrections)  - 
due for payment in 2022 
2. Union's liabilities/pensions*  
3. Own resources corrections and adjustments, of which: 
3.1 Surplus/deficit of 2020 
3.2 UK correction updates (2018-2019) 
3.3. VAT&GNI 
3.4. TOR 
4. Fines 
5. Contingent liabilities, of which: 
5.1 ELM, EFSI, EFSD, loans (Guarantee funds) 
5.2 Financial Instruments 
5.3 Legal cases (incl. fines) 
6. ECSC net assets 
7. EIF investment 
8. Access to networks/systems/data bases** 

* - the amount of EUR 236 million will be entered in the EU 
budget as assigned revenues 
** - to be entered in the EU budget as assigned revenues 

2.4 

Fines and penalty payments 

Art. 140 

Art.142 

Art.136(3)(a) 
Art.136 
Art.136 
Art.136, Art. 140(4) 
Art.141 

Art.143 
Art.144 
Art.147 
Art.145 
Art.146 
Art.34(2), Art. 50 and 53, Art. 
62(2), Art. 63(1)(e), Art. 63(2), 
Art.99(3),Art. 100(2) 

10 916 824 186 

11 634 151 069 
264 967 111 
-621 994 538 
-137 906 262 
-497 215 183 
31 674 986 
-18 548 079 
-90 166 074 
-230 135 897 
-162 744 118 
-73 371 665 
5 979 886 
-37 093 133 
-6 687 829 
3 783 478 

EUR  440,5 million of fines and penalty payments have been cashed from 1 January to 1 June 2022, 
of which:  

a)  EUR  344 million of competition fines; 

b)  EUR  93 million  of penalty payments  and lump sums imposed on Member States,  which did 
not comply with judgments of the Court of Justice of the European Union on their failure to 
fulfil an obligation under the Treaties. 

16    

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

7 

 
 
 
 
  
 
 
 
 
 
 
                                                           
c)  EUR  0,6 million of interest connected with fines and penalty payments; 

d)  EUR  2,8 million of other non-assigned fines and penalty payments. 

According  to  the  provisions  of  Articles  141  of  the  Withdrawal  Agreement,  the  United  Kingdom  is 
entitled to receive its share on an amount of EUR  281 million, included in the above list under items 
a, c and d. 

It  is  therefore  proposed  to  increase  the  initial  forecasts  introduced  in  the  2022  budget  of 
EUR  101 million by EUR  339,5 million. 

The detail by line is shown in the table below. 

Revenue line 
4 2 0 

4 2 1 

4 2 4 
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 
Interest connected with fines and penalty payments 
Other non-assigned fines and penalty payments 

Budget 2022 

DAB 4/2022 

New amount 

100 000 000 

244 178 944  

344 178 944  

EUR 

p.m. 

92 892 916 

92 892 916  

1 000 000 
p.m. 
101 000 000 

- 382 925  
2 822 779 
339 511 714  

617 075 
2 822 779  
440 511 714  

2.5 

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 ECSC in liquidation on 31 December 2020 (EUR 184 373 974). The 
related reimbursement will be made in five equal annual instalments (EUR 36 874 795) from 2021 to 
2025.  

These reimbursements are fully compensated by the transfer of the United Kingdom’s share in the net 
assets of the ECSC to the Union’s budget in the form of annual contributions from 2021 to 2025. It is 
proposed  to  adjust  the  amount  included  in  the  revenue  item  (6 6 0 4)  following  the  change  in  the  
United Kingdom’s share. The amount includes the difference between recalculated annual instalments 
and  the  first  instalment  paid  in  2021  as  well  as  the  second  instalment  included  in  the  2022  budget. 
This  contribution  from  the  ECSC  in  liquidation  aims  to  fully  compensate  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 

Name 

6 6 0 4 

Total 

Contributions  from 
Community (ECSC) in liquidation 

the  European  Coal  and  Steel 

Budget 
2022 
36 656 456 

DAB 4/2022 

New amount 

436 677 

37 093 133 

EUR 

37 093 133 

2.6 

Impact on the GNI-based own resource contribution for 2022 

Taking into account the revised forecasts for TOR, the simplified VAT base, the own resource based 
on non-recycled PPW, the amount of own resources other than GNI has increased by EUR 3 573 896 
841.  Together  with  the  increase  of  other  revenues  by  EUR  227  375  055,  this  decreases  the  GNI 
contribution by EUR 3 801 271 896 compared to DAB 3/2022. 

In  order  to  respect  the  principle  of  equilibrium  applicable  to  the  budget  of  the  European  Union 
enshrined in Article 310(1) TFEU, the uniform rate to  be  applied to  the  sum  of all Member States’ 
GNI has to be recalculated taking into account all other revenue. 

8 

 
 
 
 
 
 
 
 
 
 
 
 
 
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  PPW-based  own  resource  contributions)  /  1 %  of 
GNI 

Uniform rate: 

= (170 779 320 555 – 16 357 049 309 – 20 479 800 000 – 19 714 233 150 – 6 361 164 480) / 154 936 
664 000 

= 0,696201085212471 

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

Member State 

1 % of GNI base 
used for DAB 
3/2022     

Budgetary year 2022 (in EUR) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
3/2022 

1 % of GNI base  
 (Agreed ACOR 
forecast)  

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
DAB 4/2022 

Difference in the GNI 

(1) 

(2) 

(3) 

(4) 

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

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

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 

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 

0.7507475 

9 

5 413 460 000 

 738 407 000 

2 560 375 000 

3 640 382 000 

39 281 988 000 

 325 480 000 

3 452 999 000 

1 979 223 000 

13 069 981 000 

26 709 170 000 

 605 843 000 

19 072 992 000 

 235 462 000 

 350 263 000 

 582 554 000 

 580 570 000 

1 586 788 000 

 146 160 000 

9 201 622 000 

4 318 906 000 

6 164 808 000 

2 250 737 000 

0.6962011 

- 27 886 549 

 5 938 568 

 30 702 619 

- 96 278 908 

- 931 514 097 

  749 158 

 56 536 137 

- 3 264 011 

- 688 938 613 

- 893 549 337 

- 6 714 841 

- 646 554 066 

- 3 942 744 

- 3 152 203 

 9 789 659 

 55 905 186 

- 54 187 356 

  343 528 

- 165 469 424 

- 101 743 544 

 70 641 524 

- 110 639 036 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member State 

1 % of GNI base 
used for DAB 
3/2022     

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
3/2022 

1 % of GNI base  
 (Agreed ACOR 
forecast)  

Uniform rate of 
GNI-based own 
resource (in %) 
according to 
DAB 4/2022 

Difference in the GNI 

(1) 

(2) 

(3) 

(4) 

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

RO 

SI 

SK 

FI 

SE 

2 456 853 000 

 508 285 000 

1 019 441 000 

2 609 882 000 

5 550 585 000 

2 624 549 000 

 554 918 000 

1 047 895 000 

2 697 809 000 

5 743 323 000 

Total 

148 742 882 000 

154 936 664 000 

- 17 262 364 

 4 740 825 

- 35 797 137 

- 81 144 811 

- 168 580 059 

-3 801 271 896 

10 

 
 
 
 
 
 
 
 
3. 

UPDATE OF EXPENDITURE 

3.1 

REPowerEU chapter of the Recovery and Resilience Facility (RRF) 

The Commission proposal for REPowerEU17 sets additional objectives for the recovery and resilience 
plans of the Member States, for which the necessary reforms and investments would be outlined in a 
dedicated chapter. Together with Member States, the Commission will ensure that there are synergies 
and complementarities between measures  funded under the RFF, including its REPowerEU chapter, 
and actions supported via other national or Union funds.  

More  specifically,  the  proposal  includes  an  increased  flexibility  for  Member  States  to  transfer 
resources allocated to them  both  under the Common Provisions Regulation18  and the Regulation  on 
CAP strategic plans19. In practice, this would allow Member States – already as of 2022 – to transfer 
on  a  voluntary  basis  up  to  7,5  %  of  their  initial  ERDF,  CF,  ESF+  and  EMFAF  allocations  to  the 
REPowerEU  chapter  of  the  RRF.  Consequently,  the  Commission  proposes  to  adjust  the  budget 
nomenclature  and  create  four  new  budget  lines  within  the  relevant  programmes,  without 
appropriations, to accommodate the voluntary transfer requests from Member States.  

Budget line 

Name 

Section III – Commission 
05 02 11 
05 03 09 
07 02 14 
08 04 06 
Total 

Recovery and Resilience Facility - Contribution from the ERDF 
Recovery and Resilience Facility - Contribution from the CF 
Recovery and Resilience Facility - Contribution from the ESF+ 
Recovery and Resilience Facility – Contribution from the EMFAF 

Commitment 
appropriations 

Payment 
appropriations 

p.m. 
p.m. 
p.m. 
p.m. 
0 

p.m. 
p.m. 
p.m. 
p.m. 
0 

Appropriations  will  then  be  transferred  to  these  new  lines,  in  line  with  Member  States’  transfer 
requests. 

3.2 

Extension of Eurojust’s mandate to collect and store war crime evidence 

The  Regulation20  extending  Eurojust’s  mandate  to  support  Ukraine  with  the  collection,  preservation 
and analysis of evidence relating to war crimes has been adopted swiftly. In order to allow the agency 
to  carry  out  its  new  mandate  without  delay,  Eurojust  needs  to  be  reinforced  already  in  2022  by  11 
temporary agents, two contract agents and three seconded national experts. Consequently, one post at 
grade AST4, seven posts at grade AD5 and three posts at grade AD7 are proposed to be added to the 
establishment plan, in line with the grades which have already been included in the Draft Budget 2023 
request. In the legislative financial statement accompanying the Commission proposal, the impact on 
expenditure in 2022 was estimated at EUR 1 581 000 in commitment and payment appropriations, in 

17  
18  

19  

20  

COM(2022) 231, 18.5.2022. 
Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common 
provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the 
Just  Transition  Fund  and  the  European  Maritime,  Fisheries  and  Aquaculture  Fund  and  financial  rules  for  those 
and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial 
Support for Border Management and Visa Policy, OJ L 231, 30.6.2021, p. 159. 
Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules 
on  support  for  strategic  plans  to  be  drawn  up  by  Member  States  under  the  common  agricultural  policy  (CAP 
Strategic  Plans)  and  financed  by  the  European  Agricultural  Guarantee  Fund  (EAGF)  and  by  the  European 
Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 
1307/2013. 
Regulation (EU) 2022/838 of the European Parliament and of the Council of 30 May 2022 amending Regulation 
(EU)  2018/1727  as  regards  the  preservation,  analysis  and  storage  at  Eurojust  of  evidence  relating  to  genocide, 
crimes against humanity, war crimes and related criminal offences. 

11 

 
 
 
 
                                                           
order to cover salary expenditure and the development of an IT database. The Commission will review 
the required reinforcement of the EU contribution to Eurojust in light of the expected timing of actual 
recruitments in the course of 2022 and the scope for redeployment within Eurojust’s overall budget, 
and it intends to finance the balance through internal redeployments within the same policy area.  

The budgetary annex includes an updated establishment plan of Eurojust. 

12 

 
 
 
 
 
4. 

FINANCING 

No additional commitment and payment appropriations are requested under the 2022 budget. The 
revenue side of the budget is proposed to be adjusted as set out in this DAB 4/2022.  

13 

 
 
 
 
5. 

SUMMARY TABLE BY MFF HEADING 

Budget 2022 (incl. AB 1/2022, AB 
2/2022 & DAB 2/2022) 

Draft Amending Budget 
4/2022 

Budget 2022 (incl. AB 1/2022, AB 
2/2022, DAB 2/2022 & DAB 
4/2022) 

CA 

PA 

CA 

PA 

CA 

PA 

21 775 079 340 

21 473 535 651 

21 775 079 340 

21 473 535 651 

1. 

Single  Market,  Innovation  and 
Digital 

Of which under Flexibility 
Instrument 

Ceiling 

21 878 000 000 

Margin 

102 920 660 

21 878 000 000 

102 920 660 

2. 

Cohesion, Resilience and Values 

67 644 377 865 

62 052 771 658 

67 644 377 865 

62 052 771 658 

Of which under Flexibility 
Instrument 

Ceiling 

67 806 000 000 

Margin 

161 622 135 

67 806 000 000 

161 622 135 

2a. 

Economic,  social  and 
cohesion 

territorial 

Of which under Flexibility 
Instrument 

61 314 192 324 

56 350 922 710 

61 314 192 324 

56 350 922 710 

Ceiling 

61 345 000 000 

Margin 

30 807 676 

61 345 000 000 

30 807 676 

2b.  Resilience and values 

6 330 185 541 

5 701 848 948 

6 330 185 541 

5 701 848 948 

Of which under Flexibility 
Instrument 

Ceiling 

6 461 000 000 

Margin 

130 814 459 

6 461 000 000 

130 814 459 

3. 

Natural 
Environment 

Resources 

and 

Of which under Flexibility 
Instrument 

56 681 112 059 

56 601 766 838 

56 681 112 059 

56 601 766 838 

Ceiling 

56 965 000 000 

Margin 

283 887 941 

56 965 000 000 

283 887 941 

related 
Of  which:  Market 
expenditure and direct payments 

40 368 859 305 

40 393 039 132 

40 368 859 305 

40 393 039 132 

EAGF sub-ceiling 

41 257 000 000 

 Rounding difference excluded for 
calculating the sub-margin 
 Net transfers between EAGF and 
EAFRD 
 Net balance available for EAGF 
expenditure (sub-ceiling corrected 
by transfers between EAGF and 
EAFRD) 

800 000 

-618 000 000 

40 639 000 000 

EAGF sub-margin 

270 140 695 

41 257 000 000 

800 000 

-618 000 000 

40 639 000 000 

270 140 695 

4. 

Migration 
Management 

and 

Border 

Of which under Flexibility 
Instrument 

3 360 000 000 

3 254 270 962 

3 360 000 000 

3 254 270 962 

Ceiling 

3 360 000 000 

Margin 

0 

3 360 000 000 

0 

5. 

Security and Defence 

1 812 327 699 

1 237 861 185 

1 812 327 699 

1 237 861 185 

Of which under Flexibility 
Instrument 

Ceiling 

1 896 000 000 

Margin 

83 672 301 

1 896 000 000 

83 672 301 

6. 

Neighbourhood and the World 

17 170 442 918 

12 916 051 937 

17 170 442 918 

12 916 051 937 

Of which under Flexibility 
Instrument 

368 442 918 

368 442 918 

14 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
Ceiling 

16 802 000 000 

Margin 

16 802 000 000 

7. 

European Public Administration 

10 620 124 324 

10 620 224 324 

10 620 124 324 

10 620 224 324 

Of which under Flexibility 
Instrument 

Ceiling 

11 058 000 000 

Margin 

437 875 676 

11 058 000 000 

437 875 676 

which: 

of 
expenditure of the institutions 

Administrative 

8 287 945 711 

8 288 045 711 

8 287 945 711 

8 288 045 711 

Sub-ceiling 

8 528 000 000 

Sub-margin 

240 054 289 

Appropriations for headings 

Ceiling  

Of which under Flexibility 
Instrument 

179 063 464 
205 
179 765 000 
000 

168 156 482 
555 
169 209 000 
000 

368 442 918 

467 248 692 

Margin 

1 069 978 713 

1 519 766 137 

Thematic special instruments 

2 799 170 382 

2 622 838 000 

Total appropriations  

181 862 634 
587 

170 779 320 
555 

8 528 000 000 

240 054 289 

179 063 464 
205 
179 765 000 
000 

168 156 482 
555 
169 209 000 
000 

368 442 918 

467 248 692 

1 069 978 713 

1 519 766 137 

2 799 170 382 

2 622 838 000 

181 862 634 
587 

170 779 320 
555 

15