DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2025 Update of revenue (own resources) and adjustments to expenditure
Date: 2025-07-04
Institutions: Directorate-General for Budget, European Commission
Subjects: EU expenditure, EU office or agency, amending budget, budgetary resources, draft budget (EU), financial year, general budget (EU), own resources

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 4.7.2025  COM(2025) 410 final 2025/0206 (BUD)    DRAFT AMENDING BUDGET No 2 TO THE GENERAL BUDGET 2025  Update of revenue (own resources) and adjustments to expenditure  
 
 
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) 2024/2509 of the European Parliament and of the Council 
of 23 September 2024 on the financial rules applicable to the general budget of the 
Union (recast)2, and in particular Article 44 thereof, 

the general budget of the European Union for the financial year 2025, as adopted on 
27 November 20243, 
draft amending budget No 1/20254, adopted on 9 April 2025, 

The European Commission hereby presents to the European Parliament and to the Council the 
draft amending budget No 2 to the 2025 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  

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,  ELI: 
http://data.europa.eu/eli/dec/2020/2053/oj). 
OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 
OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj. 
COM(2025) 350, 9.4.2025. 

1 

 
 
 
 
 
 
Table of Contents 

INTRODUCTION ....................................................................................................................................................... 3 
1. 
2.  UPDATE OF REVENUE............................................................................................................................................ 4 
2.1  OVERALL IMPACT OF DAB 2/2025 ON THE DISTRIBUTION OF TOTAL OWN RESOURCES PAYMENTS BETWEEN 
MEMBER STATES ............................................................................................................................................................... 4 
2.2  REVISION OF THE FORECASTS OF TOR, VAT, PPW AND GNI BASES ................................................................... 5 
2.3  UNITED KINGDOM CONTRIBUTION ......................................................................................................................... 8 
2.4  FINES AND PENALTY PAYMENTS .............................................................................................................................. 9 
IMPACT ON THE GNI-BASED OWN RESOURCE CONTRIBUTION FOR 2025 .............................................................. 9 
2.5 
3.  UPDATE OF EXPENDITURE ITEMS .................................................................................................................. 12 
3.1  REINFORCEMENT OF THE EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT  (EAFRD) ............. 12 
3.2  ADJUSTMENTS OF PROGRAMMES IN COMMITMENTS IN HEADINGS 1, 3 AND 4 .................................................... 12 
3.3  REINFORCEMENT OF THE ECONOMIC AND MONETARY UNION BUDGET LINE .................................................... 13 
3.4  ANTI-MONEY LAUNDERING AUTHORITY (AMLA) .............................................................................................. 13 
FINANCING .............................................................................................................................................................. 14 
SUMMARY TABLE BY MFF HEADING ............................................................................................................. 16 

4. 
5. 

2 

 
 
 
 
 
 
EXPLANATORY MEMORANDUM 

1. 

INTRODUCTION 

The  Draft  Amending  Budget  (DAB)  No 2  for  the  year  2025  updates  both  the  revenue  and  the 
expenditure side of the budget. As regards the revenue side, the update takes into account the latest 
developments as regards: 

‒ 

the updated own resources forecasts for the 2025 budget agreed by the Advisory Committee on 
Own Resources (ACOR) on 26 May 2025. 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; 

‒ 

the other revenues such as fines and the United Kingdom contribution. 

As regards the expenditure side, DAB 2/2025 includes the following specific elements: 

‒ 

‒ 

‒ 

‒ 

a  reinforcement  of  payment  appropriations  for  the  European  Agricultural  Fund  for  Rural 
Development (EAFRD), following an acceleration of payment needs. This is driven by Member 
States' efforts to accelerate implementation of their CAP Strategic Plans for 2023-2027, while 
also finalising the closure of the previous programming period (2014-2022); 

a reinforcement in  commitment  appropriations  for the Customs programme in  Heading  1, to 
support the implementation of new political initiatives in the field of centralised custom systems, 
and  a  reinforcement  in  commitment  appropriations  for  the  Carbon  Border  Adjustment 
Mechanism (CBAM) in  Heading  3, linked to  IT  investments  to  deliver on the simplification 
measures  proposed  by  the  Commission  in  February  20255.  These  reinforcements  will  be 
compensated  by  an  equivalent  reduction  in  commitment  appropriations  from  the  Customs 
Control Equipment Instrument (CCEI) in Heading 4; 

a  reinforcement  in  commitment  and  payment  appropriations  of  the  Economic  and  Monetary 
Union budget line as a result of the additional needs linked to the preparations of Bulgaria joining 
the euro area, with the aim of co-financing euro related communication activities in Bulgaria;   

a frontloading from 2026 to 2025 of a number of posts in the establishment plan of the Anti-
Money Laundering Authority (AMLA) to allow this newly created agency to start recruitments  
without impact on the level of the contribution from the EU budget. 

Overall, the net impact of DAB 2/2025 on expenditure amounts to an increase of EUR 3,3 million in 
commitment and EUR 3,5 billion in payment appropriations. 

5  

COM(2025) 87, 26.2.2025. 

3 

 
 
 
 
 
 
2. 

UPDATE OF REVENUE 

2.1 

Overall  impact  of  DAB  2/2025  on  the  distribution  of  total  own  resources  payments 
between Member States 

The  revised  forecasts  for  2025  were  agreed  in  the  194th  ACOR  meeting  on  26  May  2025.  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 and definitively cashed fines and penalty payments since 1 January 2025 (see sections 2.3 
and 2.4, respectively). 

The overall impact of the revenue adjustments of this DAB is shown in the summary table below. This 
table also shows the distribution of total own resources payments among Member States as budgeted in 
the initial 2025 budget, as included in DAB 1/2025 and finally as included in this DAB 2/2025. 

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

Budget 2025 

DAB 1/2025 

DAB 2/2025 

(1) 

(2) 

(3) 

  6 890,9 

   929,8 

  2 753,6 

  2 961,0 

  6 844,4 

   922,4 

  2 731,0 

  2 930,5 

  7 125,2 

   977,8 

  2 732,3 

  3 103,5 

  33 695,7 

  33 362,2 

  33 605,4 

   348,5 

  3 605,0 

  2 075,6 

  14 183,6 

  25 787,2 

   740,5 

   345,6 

  3 573,7 

  2 058,1 

  14 066,9 

  25 563,9 

   734,1 

   352,2 

  3 435,8 

  2 169,4 

  14 990,3 

  25 712,1 

   783,8 

  19 039,8 

  18 877,7 

  19 233,6 

   271,7 

   378,5 

   679,3 

   442,8 

  1 990,2 

   178,1 

  9 161,7 

  3 463,1 

  7 888,6 

  2 493,3 

   292,2 

   367,5 

   718,5 

   461,0 

  1 904,2 

   185,4 

  9 664,6 

  3 361,3 

  8 045,7 

  2 649,1 

   273,9 

   381,8 

   685,0 

   447,0 

  2 006,0 

   179,5 

  9 243,1 

  3 500,9 

  7 952,6 

  2 514,1 

4 

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 

  3 117,1 

   689,0 

  1 094,9 

  2 352,6 

  3 712,2 

  3 089,9 

   683,9 

  1 085,0 

  2 331,1 

  3 668,8 

  3 182,4 

   705,8 

  1 210,2 

  2 330,6 

  3 768,5 

  151 160,9 

  149 816,3 

  153 068,4 

2.2 

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

In line with Article 44(1) first subparagraph point (b) of the Financial Regulation6, the Commission 
proposes to revise the financing of the budget on the basis of updated 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 2025 as well as the forecast of the 
2025 VAT, PPW and GNI bases. The forecast included in the adopted 2025 budget was agreed at the 
191st ACOR meeting held on 23 May 2024. The revision in the present DAB 2/2025 takes into account 
the agreed forecasts of the 194th ACOR meeting held on 26 May 2025. 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 2025 spring economic forecast7. 
The EU economy is projected to keep growing at a modest rate this year, with growth expected to pick 
up in 2026 despite heightened global policy uncertainty and trade tensions. Inflation continues to decline 
and is expected to reach the ECB 2 % target this year. Risks remain tilted to the downside as global 
tensions might escalate.  

The Spring forecast projects real GDP growth in 2025 at 1,1 % in the EU and 0,9 % in the euro area – 
broadly  the  same  rates  attained  in  2024.  This  represents  a  considerable  downgrade  compared  to  the 
Autumn 2024 Forecast, largely due to the impact of increased tariffs and the heightened uncertainty 
caused  by  the  recent  abrupt  changes  in  US  trade  policy  and  the  unpredictability  of  the  tariffs’  final 
configuration. Despite these challenges, EU GDP growth is expected to rise to 1,5 % in 2026, supported 
by continued consumption growth and a rebound of investment.  

The  TOR  forecast  builds  on  the  projections  of  extra-EU  imports  in  the  Commission’s  Spring  2025 
economic forecast. In 2024, stronger-than-expected growth in China and robust performance in the US 
pushed global real GDP growth (excluding the EU) to 3,6 %. Looking ahead, growth momentum is 
expected to weaken. Global growth outside the EU is projected at 3,2 % for both 2025 and 2026, below 
the 3,6 % anticipated in autumn. Although trade growth remained robust in the first quarter of 2025, 
likely due to advance purchases ahead of tariffs, global trade (outside the EU) is expected to expand at 
a rate well below global economic activity over the forecast horizon. 

The economic scenario underlying the 2025 budget underpins the latest estimates for Traditional Own 
Resources and the estimated bases of the other own resources: 

•  Total customs duties to be collected in 2025, net of 25 % collection costs, are forecast at EUR 20 
878,6 million, which represents a decrease of 1,0 % compared with the forecast of EUR 21 082,0 
million included in the 2025 budget. The Commission compared the results of the traditional 

6  

7  

Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the 
financial  rules  applicable  to  the  general  budget  of  the  Union  (recast)  (OJ  L,  2024/2509,  26.9.2024,  ELI: 
http://data.europa.eu/eli/reg/2024/2509/oj). 
European Commission, 2025, European Economic Forecast Spring 2025, European Economy, Institutional Paper 
318. 

5 

 
 
 
 
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  2025).  As  in  the  past  years,  the  Commission  takes  a  conservative  approach, 
ensuring sound financial management of the EU budget in a context of volatility and of high 
economic  and financial  uncertainties. Therefore, it is  proposed to  use the traditional  forecast 
method for the revision of the 2025 TOR forecast. This results in marginally lower revenues of 
EUR 0.2 billion when compared to the adopted 2025 Budget. 

•  The total 2025 EU uncapped VAT base is forecast at EUR 7 987 388,2 million, which represents 
a decrease of 2,3 % compared to the May 2024 forecast of EUR 8 178 934,6 million entered in 
the adopted 2025 budget. The total 2025 EU capped VAT base8  is forecast at EUR 7 938 170,6 
million, which represents a decrease of 2,4 % compared to the May 2024 forecast of EUR 8 131 
540,0 million. Member States’ contributions based on the capped VAT-based own resource are 
presented in Tables 2 and 6 of the accompanying budgetary annex. 

•  The forecast of non-recycled PPW in the EU amounts to 9 449 256,7 tonnes in 2025, which is a  
decrease of 3,5 % compared to the May 2024 forecast of 9 790 925,7 tonnes. Member States’ 
contributions based on the non-recycled PPW-based own resource are presented in Tables 3 and 
6 of the accompanying budgetary annex. 

•  The total 2025 EU GNI base is forecast at EUR 18 544 533,7 million, which is a slight increase 

of 0,5 % compared to the May 2024 forecast of EUR 18 444 991,2 million. 

The exchange rates of 31 December 2024 have been used for converting the forecast VAT and GNI 
bases in national currencies into EUR, for the seven Member States that are not members of the euro 
area.  This  avoids  distortions,  since  these  rates  are  the  same  as  those  used  to  convert  budgeted  own 
resources payments from EUR into national currencies when the amounts are called in, as stipulated in 
Article 10a(1) of Council Regulation 609/20149. 

The revised forecasts of TOR, uncapped VAT bases, non-recycled PPW bases and GNI bases for 2025, 
as adopted at the 194th ACOR meeting, are set out in the following table: 

8  

9  

Article 2(1), point (b) of ORD 2020 stipulates that for each Member State the VAT base shall not exceed 50 % of 
GNI. For DAB 2/2025, Bulgaria, Estonia, 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, ELI: http://data.europa.eu/eli/reg/2014/609/oj), as last amended by Council Regulation (EU, 
Euratom) 2022/615 of 5 April 2022 (OJ L 115, 13.4.2022, p. 51, ELI: http://data.europa.eu/eli/reg/2022/615/oj). 

6 

 
 
 
 
 
 
Revised forecasts of TOR, VAT, PPW and GNI bases for 2025  

Customs 
(75 %) 

Uncapped 
VAT bases 

Non-
recycled 
PPW bases 

GNI bases 

Capped  
VAT bases10 

EUR million 

tonnes 

EUR million 

2 414,9 

242 960,1 

170 848,0 

643 991,4 

242 960,1 

134,7 

346,7 

392,5 

55 830,5 

87 669,3 

106 413,7 

53 206,9 

133 413,7 

141 805,8 

318 930,8 

133 413,7 

153 370,4 

168 243,8 

430 779,0 

153 370,4 

3 961,5 

1 860 530,2 

1 560 637,0 

4 564 313,5 

1 860 530,2 

33,3 

436,2 

282,8 

21 581,6 

23 346,4 

40 726,9 

20 363,5 

139 643,2 

245 358,6 

399 384,3 

139 643,2 

108 367,1 

177 245,2 

243 316,8 

108 367,1 

1 980,1 

758 468,3 

1 187 191,7 

1 662 759,2 

758 468,3 

1 970,5 

1 399 344,8 

1 744 099,3 

3 039 807,3 

1 399 344,8 

68,0 

54 205,2 

57 002,4 

91 450,9 

45 725,5 

2 226,0 

953 830,8 

1 180 664,8 

2 242 071,3 

953 830,8 

46,0 

44,5 

91,1 

15,2 

227,7 

19,8 

24 125,5 

13 643,4 

31 904,7 

20 350,5 

27 823,9 

41 144,8 

34 633,3 

60 831,5 

81 046,3 

46 632,5 

13 786,3 

58 199,2 

79 312,.8 

299 165,9 

205 894.6 

11 361,5 

14 909,2 

20 761,5 

15 952,4 

20 350,5 

34 633,3 

29 099,6 

79 312,8 

10 380,8 

3 221,2 

499 764,0 

266 974,5 

1 181 192,8 

499 764,0 

211,0 

240 404,2 

206 872,5 

493 506,8 

240 404,2 

1 153,8 

389 614,4 

683 974,8 

886 542,4 

389 614,4 

252,7 

296,0 

175,4 

200,4 

141,7 

534,9 

157 286,3 

287 871,6 

294 154,0 

147 077,0 

135 991,7 

386 302,6 

373 417,3 

135 991,7 

32 045,5 

31 861,1 

69 517,2 

58 380,7 

67 432,7 

133 619,8 

32 045,5 

58 380,7 

130 137,0 

109 231,0 

286 612,9 

130 137,0 

245 802,4 

234 463,4 

603 074,3 

245 802,4 

20 878,6 

7 987 388,2 

9 449 256,7 

18 544 533,7 

7 938 170,6 

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 

10    

The amounts highlighted in grey result from the capped VAT bases, as explained in footnote 9 above. 

7 

 
 
 
  
 
 
 
 
 
2.3 

United Kingdom contribution 

The United Kingdom contribution is to be paid in accordance with Article 148 of the Agreement on the 
withdrawal  of  the  United  Kingdom  from  the  European  Union  (the  ‘Withdrawal  Agreement’)11  and 
covers in particular the United Kingdom’s share in the outstanding commitments prior to 2021 to be 
paid in 2025 as well as the United Kingdom’s share in the Union’s liabilities (such as pensions), fines 
and the contingent 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 share12, 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 
the  United  Kingdom  has  been  set  at  
Withdrawal  Agreement.  The  definitive  share  of 
12,431681219587700 %. 

The table below presents the updated United Kingdom contribution to the budget 2025. It includes the 
elements that the United Kingdom has already paid in January-May 2025 as part of the 2024 September 
invoice, the elements included in the 2025 April invoice, and estimates for the elements to be included 
in the 2025 September invoice that are known at this stage. The update results in a slightly lower United 
Kingdom contribution compared to the estimate included in the budget 2025, mainly due to the reported 
amounts of contingent liabilities, net financial corrections and fines. The revised amount of the United 
Kingdom contribution included in DAB 2/2025 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 2025 budget accordingly. Overall, this 
will reduce the estimated United Kingdom contribution to the budget 2025 by EUR 25 million resulting 
from the decrease of EUR 28 million in general revenue and the increase of EUR 3 million in assigned 
revenues. 

Updated United Kingdom contribution in 2025 (in EUR) 

Reference to the Article of the 
Withdrawal agreement 

2025 

Total United Kingdom contribution in 2025, of which: 
1.  RAL  prior  2021  (including  net  financial  corrections)  - 
due for payment in 2025 
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 

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 

1 531 558 230 

1 962 577 295 
333 909 059 
-112 481 913 
n/a 
n/a 
-129 385 294 
16 903 381 
 -430 713 697 
-179 528 681 
-190 618 069 
-57 908 118 
68 997 506 
-36 874 795 

11  

12    

 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, ELI: 
http://data.europa.eu/eli/treaty/withd_2020/sign). 
Referred to in Article 136(3), points (a) and (c), and in Articles 140 to 147 of the Withdrawal Agreement. 

8 

 
 
 
 
  
 
 
 
 
 
7. EIF investment 
8. Access to networks/systems/data bases** 

Reference to the Article of the 
Withdrawal agreement 

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) 

2025 

-6 648 463 
1 319 424 

* The amount of EUR 306 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 

Considering the fines and penalty payments cashed since 1 January, it is proposed to enter the following 
amounts in the 2025 budget: 

a)  EUR 409 million of competition fines. 
b)  EUR 36 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. 

c)  EUR 54 million of negative returns on cancelled or reduced fines. 

It  is  therefore  proposed  to  increase  the  initial  forecasts  introduced  in  the  2025  budget  of 
EUR 101 million by EUR 291 million, thus totalling EUR 392 million. 

The detail by line is shown in the table below. 

Revenue 
line 

Name 

4 2 0 

4 2 1 

4 2 4 

4 2 5  

4 2 9 

Total 

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 
Interest, other charges due and negative returns 
on cancelled or reduced fines 
Other non-assigned fines and penalty payments 

Budget 2025 

DAB 2/2025 

EUR 

New amount 

100 000 000 

309 213 301  

409 213 301 

p.m. 

35 915 569 

35 915 569 

1 000 000 

-1 000 000 

0 

p.m. 

-53 553 502 

-53 553 502 

p.m. 

0 

0 

101 000 000 

 290 575 368 

 391 575 368 

2.5 

Impact on the GNI-based own resource contribution for 2025 

Taking into account the revised forecasts for TOR, for the VAT-based own resource and for the own 
resource based on non-recycled PPW, the amount of own resources other than GNI has decreased by 
EUR 1 056 848 116.  Together  with  the  increase  of  other  revenues  by  EUR   262  916  406   (as  the 
combined effect of the increase of revenue from fines by EUR 291 million and the decrease of the UK 
contribution by EUR 28 million) and the increase of payment appropriations by EUR 3 515 000 500, 
this increases the GNI contribution by EUR 4 308 932 210 compared to DAB 1/2025. 

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

9 

 
 
 
  
 
 
 
 
Uniform rate: 

= (158 724 322 482 – 5 655 892 524 – 20 878 600 000 – 23 814 511 650 – 6 848 152 160) / 185 445 
337 000 

= 0,547477589840935 

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

Budgetary year 2025 (in EUR) 

Member State 

1 % of GNI base 
used for DAB 1/2025 

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
1/2025 

1 % of GNI base 
(Agreed ACOR 
forecast) 

Uniform rate of 
GNI-based own 
resource (in %) 
according to DAB 
2/2025 

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 

6 373 532 000   

1 016 864 000 

3 105 884 000 

4 183 696 000 

6 439 914 000   

1 064 137 000 

3 189 308 000 

4 307 790 000 

45 754 657 000 

45 643 135 000 

 402 230 000 

4 305 400 000 

2 396 683 000 

16 010 458 000 

30 632 824 000 

 879 236 000 

22 236 829 000 

 303 168 000 

 441 106 000 

 773 462 000 

 573 891 000 

2 169 944 000 

 201 752 000 

11 174 919 000 

5 186 936 000 

8 789 073 000 

2 849 768 000 

 407 269 000 

3 993 843 000 

2 433 168 000 

16 627 592 000 

30 398 073 000 

 914 509 000 

22 420 713 000 

 319 047 000 

 411 448 000 

 810 463 000 

 581 992 000 

2 058 946 000 

 207 615 000 

11 811 928 000 

4 935 068 000 

8 865 424 000 

2 941 540 000 

0,5270712  

10 

 166 403 524  

 46 631 445  

 109 052 692  

 153 312 873  

 872 632 197  

 10 966 808  

- 82 712 746  

 68 882 400  

 664 582 901  

 496 584 855  

 37 253 221  

 554 446 075  

 14 879 966  

- 7 235 704  

 36 040 796  

 16 146 167  

- 16 488 164  

 7 326 894  

 576 788 058  

- 32 045 377  

 221 153 831  

 108 396 629  

0,5474776  

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
RO 

SI 

SK 

FI 

SE 

Total 

3 734 533 000 

 696 184 000 

1 351 469 000 

2 942 462 000 

5 962 952 000 

3 734 173 000 

 695 172 000 

1 336 198 000 

2 866 129 000 

6 030 743 000 

184 449 912 000 

185 445 337 000 

 76 011 295  

 13 652 564  

 19 218 092  

 18 254 460  

 158 796 458  

4 308 932 210  

11 

 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
3. 

UPDATE OF EXPENDITURE ITEMS 

3.1 

Reinforcement of the European Agricultural Fund for Rural Development  (EAFRD) 

The payment appropriations initially included in the 2025 budget for the European Agricultural Fund 
for Rural Development (EAFRD) were based on cautious assumptions, reflecting the under-execution 
of the programmes in previous years. However, based on the declarations of expenditure received so far 
and the latest forecasts submitted by the Member States at the end of January 2025, a year-end deficit 
of payments of EUR 3,5 billion is currently estimated.   

The execution of the 2023-2027 CAP Strategic Plans is now accelerating, making up for the under-
execution in the first years of this programming period. The Commission estimates an additional need 
in payments amounting to EUR 1,78 billion in 2025 on top of the voted budget appropriations.  

Similarly, the pace of submission of declarations of expenditure for EAFRD 2014-2022 programmes 
has exceeded  expectations in  the  first  half of 2025 and this  acceleration  is  expected to  be sustained 
throughout the year. A deficit of EUR 1,73 billion is anticipated at year-end. These developments are 
driven by Member States' efforts to maximise execution and avoid decommitments before the closure 
of the programmes in 2026. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
08 03 01 01 

 Rural development types of interventions under the CAP Strategic Plans  

08 03 01 02 

Rural development types of interventions under the 2014-2022 programmes 

Total 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

0 

0 

0 

1 784 000 000 

1 730 000 000 

3 514 000 000 

In parallel, the Commission will continue to monitor the implementation across the budget. After the 
summer, it will take stock of the updated Member States’ forecasts for Cohesion (to be provided by 
end-July) and of the actual budget implementation by September, as part of the Global Transfer exercise 
to adjust budget appropriations to the updated year-end needs for all programmes. 

3.2 

Adjustments of programmes in commitments in Headings 1, 3 and 4 

A  reinforcement  of  the  Customs  programme  in  Heading  1  for  an  amount  of  EUR  60  million  in 
commitment appropriations is required for the implementation of new political initiatives in the field of 
centralised custom systems, including for e-commerce and the preparation of the Customs Data Hub, 
as well as for a number of smaller initiatives such as the electronic proof of origin, digitalisation of drug 
precursors, mobility of military equipment, export of cultural goods and modernisation of the common 
network.  

In addition, a reinforcement of the Carbon Border Adjustment Mechanism (CBAM) in Heading 3 for 
an amount of EUR 8,35 million in commitment appropriations is needed following the Commission 
proposal on CBAM simplification13. It will enable the Commission to finance the necessary measures 
to simplify and rationalise the administrative requirements of the CBAM, including the development of 
new  IT  solutions,  the  enhancement  of  risk  reduction  and  monitoring  capabilities,  and  the 
implementation of fraud prevention measures. The reinforcement will also be used to cover the costs of 
outreach activities and studies related to the CBAM simplification. 

13  

COM(2025) 87 final, 2025/0039 (COD) 

12 

 
 
 
 
 
These  reinforcements  will  be  compensated  by  a  reduction  in  commitment  appropriations  for  the 
Customs Control Equipment Instrument (CCEI) in Heading 4. Savings have been identified in CCEI 
due to prolonged national procurement procedures or shortages in the supply of relevant equipment on 
the global market, which have caused implementation delays in the Member States. 

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
03 05 01 
09 20 04 01 
11 03 01 
Total 

Cooperation in the field of customs (Customs) 
Carbon Border Adjustment Mechanism 
Instrument for financial support for customs control equipment 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

60 000 000 
8 350 000 
- 68 350 000 
0 

0 
0 
0 
0 

3.3 

Reinforcement of the Economic and Monetary Union budget line 

Bulgaria is on track to join the euro area on 1 January 2026. The European Commission has published 
a  positive  Convergence  Report  on  4  June14  confirming  Bulgaria’s  fulfilment  of  all  the  criteria  for 
adopting the single currency. This will be followed by an opinion from the European Parliament on 7 
July  and  a  final  decision  by  the  ECOFIN  Council  on  8  July. Subject  to  a  positive  decision, 
communication activities will be needed to contribute to timely, targeted, and concise information for 
citizens,  businesses,  and  administrations  about  the  practical  aspects  of  the  euro  changeover  and  the 
benefits of its introduction. 

As  was  the  case  in  previous  euro  changeovers,  and  in  line  with  the  Partnership  Agreement  for  the 
organisation of communication activities signed between the European Commission and the Republic 
of Bulgaria on 12 April 2024, the Commission will co-finance Bulgaria’s communication activities for 
a maximum of 50 % of  costs incurred. The total costs correspond to 1 euro per resident. 

The dedicated budget line 06 20 04 01 “Coordination and surveillance of, and communication on the 
Economic and Monetary Union, including the euro”  is financed under sub-heading 2b (Resilience and 
Values). A very limited level of appropriations is available for this purpose annually, which are already 
allocated to recurring actions across the eurozone. In order to cover this new exceptional expenditure, a 
reinforcement of EUR 3,3 million in commitment appropriations is necessary, while a reinforcement of 
EUR  1  million  in  payment  appropriations  is  also  required  to  cover  the  pre-financing  to  Bulgaria  in 
2025.   

The overall impact on expenditure is therefore as follows: 

Budget line 

Name 

Section III – Commission 
06 20 04 01  

  Coordination and surveillance of, and communication on, the economic and 
monetary union, including the euro 

Total 

Commitment 
appropriations 

Payment 
appropriations 

EUR 

3 335 000  

1 000 500  

3 335 000 

1 000 500 

14  

Institutional Paper 320, June 2025. 

13 

 
 
 
 
 
 
3.4 

Anti-Money Laundering Authority (AMLA) 

The Anti-Money Laundering Authority (AMLA)15 is in its start-up phase. While lengthy negotiations 
to  establish  the  Authority  in  Frankfurt  have  led  to  some  delays  compared  to  the  initially  foreseen 
timetable for the phasing in of its activities, the development of AMLA has progressed significantly in 
2025.  The  initial  external  recruitment  process  of  temporary  agents  for  the  role  of  Anti-Money-
Laundering (AML) experts commenced in January 2025, and a reserve list of 60 candidates has recently 
been established. 

In order to enable the AMLA to carry out the tasks set out in its founding Regulation without delay and 
to ensure that the legal deadlines set for July 2026 can be met, the Commission proposes to frontload 
30 establishment plan posts which were allocated to AMLA for 2026, and for which the Authority has 
already established a reserve list of suitable candidates. Moreover, it is proposed to upgrade two AST 3 
posts to AST 5. 

Due to the timing of the change in the establishment plan and the duration of the recruitment procedure 
(including notice periods), the related budgetary needs for AMLA in 2025 will be very low and  the 
additional establishment posts can thus be financed within the existing EU budget contribution for 2025. 
Therefore,  this  staff  frontloading  is  budgetary  neutral  for  the  EU  budget.  In  addition,  the  2026  EU 
budget contribution to the Authority will remain unaffected, as the total number of establishment plan 
posts already requested for 2026 will not change and the salary needs for staff can be accommodated 
within the planned 2026 EU budget contribution. 

The updated establishment plan is set out in the budgetary annex. 

4. 

FINANCING 

Overall, the net impact of DAB 2/2025 on expenditure amounts to an increase of EUR 3,3 million in 
commitment appropriations and EUR 3 515,0 million in payment appropriations. The revenue side of 
the budget is proposed to be adjusted as set out in this DAB 2/2025. 

Given  the  absence  of  margins  and  room  for  redeployment  under  sub-heading  2b,  the  Commission 
proposes  to  mobilise the Flexibility Instrument in  line with  Article 12 of Regulation  (EU, Euratom) 
2020/209316 for an amount of EUR 3,34 million in commitment appropriations for sub-heading 2b, in 
order to reinforce the EMU budget line.   

The 2025 payment appropriations related to the mobilisation of the Flexibility Instrument in the years 
2022 to 2025 are estimated at EUR 1 399,81 million. The estimated payment schedule of the related 
outstanding amounts for these years is detailed in the following table:  

15  

16  

Regulation  (EU)  2024/1620  of  the  European  Parliament  and  of  the  Council  of  31  May  2024  establishing  the 
Authority for Anti-Money Laundering and Countering the Financing of Terrorism and amending Regulations (EU) 
No  1093/2010, 
(OJ  L,  2024/1620,  19.6.2024, 
(EU)  No  1094/2010  and 
ELI: http://data.europa.eu/eli/reg/2024/1620/oj).  
Council  Regulation  (EU,  Euratom)  2020/2093  of  17  December  2020  laying  down  the  multiannual  financial 
framework 
ELI: 
2027 (OJ 
2021 
http://data.europa.eu/eli/reg/2020/2093/oj). 

(EU)  No  1095/2010 

22.12.2020, 

years 

433I, 

11, 

the 

for 

to 

p. 

L 

14 

 
 
 
 
 
 
 
 
Flexibility Instrument - payment profile (in EUR million)  

Mobilisation year  

2025   

2026   

2027   

Beyond 
MFF 

Total 

2022 
2023  
2024  
2025  
Total  

36,7 
120,6 
107,6 
1 134,9 
1 399,8 

0,0 
83,2 
83,7 
15,8 
182,7 

0,0 
0,0 
46,3 
9,4 
55,7 

0,0 
0,0 
0,0 
5,7 
5,7 

36,7 
203,8 
237,5 
1 165,8 
1 643,9 

15 

 
 
 
 
  
 
 
 
5. 

SUMMARY TABLE BY MFF HEADING 

Budget 2025 (incl. DAB 1/2025) 

Draft Amending Budget 2/2025 

Budget 2025 (incl. DABs 1-2/2025) 

In EUR 

Single  Market,  Innovation 
and Digital 

21 480 062 907 

20 460 646 037 

60 000 000 

21 540 062 907 

20 460 646 037 

CA 

PA 

CA 

PA 

CA 

PA 

Ceiling 

21 596 000 000 

Margin 

115 937 093 

-60 000 000 

21 596 000 000 

55 937 093 

Cohesion,  Resilience  and 
Values 

77 980 175 680 

44 445 178 937 

3 335 000 

1 000 500 

77 983 510 680 

44 446 179 437 

1 

2 

Ceiling 

75 697 000 000 

Of which under Flexibility 
Instrument 

1 141 593 584 

3 335 000 

Of which under EURI 

1 141 582 096 

75 697 000 000 

1 144 928 584 

1 141 582 096 

2a. 

Economic, 
territorial cohesion 

social 

Margin 

and 

66 365 744 035 

33 260 377 346 

66 365 744 035 

33 260 377 346 

Ceiling 

66 361 000 000 

Of which under Flexibility 
Instrument 

4 744 035 

Margin 

66 361 000 000 

4 744 035 

2b.  Resilience and values 

11 614 431 645 

11 184 801 591 

3 335 000 

1 000 500 

11 617 766 645 

11 185 802 091 

Ceiling 

9 336 000 000 

Of which under Flexibility 
Instrument 

1 136 849 549 

3 335 000 

Of which under EURI 

1 141 582 096 

9 336 000 000 

1 140 184 549 

1 141 582 096 

Margin 

3 

Natural  Resources 
Environment 

and 

56 731 317 594 

52 091 510 102 

8 350 000 

3 514 000 000 

56 739 667 594 

55 605 510 102 

Ceiling 

57 336 000 000 

Margin 

604 682 406 

-8 350 000 

57 336 000 000 

596 332 406 

Of  which:  Market  related 
expenditure 
direct 
payments 

and 

39 975 892 542 

40 030 717 961 

39 975 892 542 

40 030 717 961 

EAGF sub-ceiling 

41 646 000 000 

 Rounding difference 
excluded for calculating the 
sub-margin 

72 000 

 Net transfers between EAGF 
and EAFRD 

-1 117 072 000 

 Net balance available for 
EAGF expenditure (sub-
ceiling corrected by transfers 
between EAGF and EAFRD) 

40 529 000 000 

EAGF sub-margin 

553 107 458 

41 646 000 000 

72 000 

-1 117 072 000 

40 529 000 000 

553 107 458 

4 

Migration 
Management 

and  Border 

4 791 148 024 

3 203 947 754 

-68 350 000 

4 722 798 024 

3 203 947 754 

Ceiling 

4 781 000 000 

Margin 

79 851 976 

68 350 000 

4 781 000 000 

148 201 976 

5 

Security and Defence 

2 632 589 260 

2 143 154 694 

2 632 589 260 

2 143 154 694 

Ceiling 

2 617 000 000 

2 617 000 000 

16 

 
 
 
 
  
  
  
  
  
  
  
  
 
 
  
 
  
  
  
  
  
 
  
  
  
  
 
 
  
  
  
  
  
 
  
  
 
  
 
  
  
  
  
  
 
  
  
  
  
  
  
  
 
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
  
  
 
 
  
  
  
  
  
 
  
  
 
  
 
  
  
  
  
  
 
  
  
  
  
  
  
  
 
 
  
  
  
  
  
 
  
  
  
  
 
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
  
  
  
  
 
  
 
  
  
  
  
  
 
  
  
  
  
 
  
  
 
  
  
  
  
  
 
Of which under Flexibility 
Instrument 

15 589 260 

15 589 260 

Margin 

6 

Neighbourhood  and 
World 

the 

16 308 245 797 

14 426 257 975 

16 308 245 797 

14 426 257 975 

16 303 000 000 

5 245 797 

Ceiling 

16 303 000 000 

5 245 797 

Of which under Flexibility 
Instrument 

Of which under Single 
Margin Instrument 11(1)(a) 

7 

European 
Administration 

Margin 

Public 

12 845 030 641 

12 845 030 641 

12 845 030 641 

12 845 030 641 

Ceiling 

12 124 000 000 

Of which under Single 
Margin Instrument 11(1)(a) 

721 030 641 

12 124 000 000 

721 030 641 

Margin 

of  which:  Administrative 
expenditure 
the 
institutions 

of 

9 720 485 985 

9 720 485 985 

9 720 485 985 

9 720 485 985 

Sub-ceiling 

9 219 000 000 

Of which under Single 
Margin Instrument 11(1)(a) 

501 485 985 

Sub-margin 

9 219 000 000 

501 485 985 

Appropriations for headings 

192 768 569 903 

149 615 726 140 

3 335 000 

3 515 000 500 

192 771 904 903 

153 130 726 640 

Ceiling  

190 544 000 000 

175 378 000 000 

190 544 000 000 

175 378 000 000 

Of which under Flexibility 
Instrument 

Of which under Single 
Margin Instrument 11(1)(a) 

1 162 428 641 

1 398 811 957 

3 335 000 

1 000 500 

1 165 763 641 

1 399 812 457 

721 030 641 

721 030 641 

Of which under EURI 

1 141 582 096 

1 141 582 096 

1 141 582 096 

1 141 582 096 

Margin 

800 471 475 

28 302 667 913 

-3 514 000 000 

800 471 475 

24 788 667 913 

Thematic special 
instruments 

6 669 866 079 

5 593 595 842 

6 669 866 079 

5 593 595 842 

Total appropriations  

199 438 435 982 

155 209 321 982 

3 335 000 

3 515 000 500 

199 441 770 982 

158 724 322 482 

17