Definitive adoption (EU, Euratom) 2025/1565 of Amending budget No 1 of the European Union for the financial year 2025
Date: 2025-07-09
Institutions: European Parliament
Subjects: adoption of the budget, amending budget, budgetary equilibrium, budgetary resources, draft budget (EU), financial year, general budget (EU)




L_202501565EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1565


12.9.2025







            DEFINITIVE ADOPTION (EU, Euratom) 2025/1565
of Amending budget No 1 of the European Union for the financial year 2025


THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,


having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,


having regard to 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 (1),


having regard to 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 (2), and in particular Article 43 thereof,


having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),


having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),


having regard to the annual budget of the European Union for the financial year 2025, as definitively adopted on 27 November 2024 (5),


having regard to Draft amending budget No 1 of the European Union for the financial year 2025, which the Commission adopted on 9 April 2025,


having regard to the position on Draft amending budget No 1/2025, which the Council adopted on 16 June 2025 and forwarded to Parliament on the following day,


having regard to Parliament’s approval of 9 July 2025 of the Council position,


having regard to Rules 96 and 98 of Parliament’s Rules of Procedure,

DECLARES:



Sole article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 1 of the European Union for the financial year 2025 has been definitively adopted.




Done at Strasbourg, 9 July 2025.


The President

R. METSOLA
            





(1)  
            OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj.

(2)  
            OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.

(3)  
            OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj.

(4)  
            OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.

(5)  
            OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj.






AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2025


CONTENTS

GENERAL STATEMENT OF REVENUE






A. FINANCING OF THE UNION’S ANNUAL BUDGET
4








CALCULATION OF THE FINANCING OF THE BUDGET
4








B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
12










— TITLE 1:

OWN RESOURCES
13










— TITLE 2:

SURPLUSES, BALANCES AND ADJUSTMENTS
17









GENERAL 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 2025


Budget 2024 (1)



Change (%)






Miscellaneous revenue (Titles 3 to 6)


4 048 442 979 


7 941 629 047 


–49,02 




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


1 344 533 139 


632 625 574 


+ 112,53 




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


p.m.


p.m.


—




Total revenue for Titles 2 to 6



5 392 976 118 




8 574 254 621 



–37,10 






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


21 082 004 566 


20 119 010 896 


+4,79 




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


24 394 620 000 


23 462 700 300 


+3,97 




Plastic packaging waste own resource (Table 3, Chapter 1 7)


7 121 487 360 


7 139 700 400 


–0,26 




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


97 218 233 938 


90 448 647 342 


+7,48 




Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, Euratom) 2020/2053 (2), (3)




149 816 345 864 




141 170 058 938 



+6,12 




Total revenue (4)




155 209 321 982 




149 744 313 559 



+3,65 








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


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 base (5)



Member States whose VAT base is capped




 


(1)


(2)


(3)


(4)


(5)


(6)






Belgium


2 498 318 000 


6 373 532 000 


50 


3 186 766 000 


2 498 318 000 


 




Bulgaria


479 744 000 


1 016 864 000 


50 


508 432 000 


479 744 000 


 




Czechia


1 356 423 000 


3 105 884 000 


50 


1 552 942 000 


1 356 423 000 


 




Denmark


1 565 886 000 


4 183 696 000 


50 


2 091 848 000 


1 565 886 000 


 




Germany


18 735 398 000 


45 754 657 000 


50 


22 877 328 500 


18 735 398 000 


 




Estonia


205 782 000 


402 230 000 


50 


201 115 000 


201 115 000 


Estonia




Ireland


1 415 812 000 


4 305 400 000 


50 


2 152 700 000 


1 415 812 000 


 




Greece


1 048 121 000 


2 396 683 000 


50 


1 198 341 500 


1 048 121 000 


 




Spain


7 339 568 000 


16 010 458 000 


50 


8 005 229 000 


7 339 568 000 


 




France


14 763 272 000 


30 632 824 000 


50 


15 316 412 000 


14 763 272 000 


 




Croatia


516 790 000 


879 236 000 


50 


439 618 000 


439 618 000 


Croatia




Italy


10 155 674 000 


22 236 829 000 


50 


11 118 414 500 


10 155 674 000 


 




Cyprus


219 345 000 


303 168 000 


50 


151 584 000 


151 584 000 


Cyprus




Latvia


201 901 000 


441 106 000 


50 


220 553 000 


201 901 000 


 




Lithuania


340 505 000 


773 462 000 


50 


386 731 000 


340 505 000 


 




Luxembourg


443 650 000 


573 891 000 


50 


286 945 500 


286 945 500 


Luxembourg




Hungary


851 939 000 


2 169 944 000 


50 


1 084 972 000 


851 939 000 


 




Malta


106 409 000 


201 752 000 


50 


100 876 000 


100 876 000 


Malta




Netherlands


5 092 397 000 


11 174 919 000 


50 


5 587 459 500 


5 092 397 000 


 




Austria


2 450 476 000 


5 186 936 000 


50 


2 593 468 000 


2 450 476 000 


 




Poland


4 488 733 000 


8 789 073 000 


50 


4 394 536 500 


4 394 536 500 


Poland




Portugal


1 492 796 000 


2 849 768 000 


50 


1 424 884 000 


1 424 884 000 


Portugal




Romania


1 351 509 000 


3 734 533 000 


50 


1 867 266 500 


1 351 509 000 


 




Slovenia


329 567 000 


696 184 000 


50 


348 092 000 


329 567 000 


 




Slovakia


547 047 000 


1 351 469 000 


50 


675 734 500 


547 047 000 


 




Finland


1 290 978 000 


2 942 462 000 


50 


1 471 231 000 


1 290 978 000 


 




Sweden


2 501 306 000 


5 962 952 000 


50 


2 981 476 000 


2 501 306 000 


 




Total


81 789 346 000 


184 449 912 000 


 


92 224 956 000 


81 315 400 000 


 








TABLE 2

Breakdown of own resource 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-based own resource (in %)


VAT-based own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)






Belgium


2 498 318 000 


0,30 


749 495 400 




Bulgaria


479 744 000 


0,30 


143 923 200 




Czechia


1 356 423 000 


0,30 


406 926 900 




Denmark


1 565 886 000 


0,30 


469 765 800 




Germany


18 735 398 000 


0,30 


5 620 619 400 




Estonia


201 115 000 


0,30 


60 334 500 




Ireland


1 415 812 000 


0,30 


424 743 600 




Greece


1 048 121 000 


0,30 


314 436 300 




Spain


7 339 568 000 


0,30 


2 201 870 400 




France


14 763 272 000 


0,30 


4 428 981 600 




Croatia


439 618 000 


0,30 


131 885 400 




Italy


10 155 674 000 


0,30 


3 046 702 200 




Cyprus


151 584 000 


0,30 


45 475 200 




Latvia


201 901 000 


0,30 


60 570 300 




Lithuania


340 505 000 


0,30 


102 151 500 




Luxembourg


286 945 500 


0,30 


86 083 650 




Hungary


851 939 000 


0,30 


255 581 700 




Malta


100 876 000 


0,30 


30 262 800 




Netherlands


5 092 397 000 


0,30 


1 527 719 100 




Austria


2 450 476 000 


0,30 


735 142 800 




Poland


4 394 536 500 


0,30 


1 318 360 950 




Portugal


1 424 884 000 


0,30 


427 465 200 




Romania


1 351 509 000 


0,30 


405 452 700 




Slovenia


329 567 000 


0,30 


98 870 100 




Slovakia


547 047 000 


0,30 


164 114 100 




Finland


1 290 978 000 


0,30 


387 293 400 




Sweden


2 501 306 000 


0,30 


750 391 800 




Total


81 315 400 000 


 


24 394 620 000 








TABLE 3

Breakdown of own resource 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


192 530 100 


 


154 024 080 


 


154 024 080 




Bulgaria


102 088 100 


 


81 670 480 


22 000 000 


59 670 480 




Czechia


169 414 000 


 


135 531 200 


32 187 600 


103 343 600 




Denmark


169 843 100 


 


135 874 480 


 


135 874 480 




Germany


1 713 589 000 


 


1 370 871 200 


 


1 370 871 200 




Estonia


26 413 300 


 


21 130 640 


4 000 000 


17 130 640 




Ireland


275 879 400 


 


220 703 520 


 


220 703 520 




Greece


203 984 700 


 


163 187 760 


33 000 000 


130 187 760 




Spain


996 214 300 


 


796 971 440 


142 000 000 


654 971 440 




France


1 829 429 300 


 


1 463 543 440 


 


1 463 543 440 




Croatia


56 681 500 


 


45 345 200 


13 000 000 


32 345 200 




Italy


1 184 628 700 


0,80 


947 702 960 


184 048 000 


763 654 960 




Cyprus


12 576 300 


 


10 061 040 


3 000 000 


7 061 040 




Latvia


30 641 600 


 


24 513 280 


6 000 000 


18 513 280 




Lithuania


56 640 800 


 


45 312 640 


9 000 000 


36 312 640 




Luxembourg


13 556 000 


 


10 844 800 


 


10 844 800 




Hungary


285 981 000 


 


228 784 800 


30 000 000 


198 784 800 




Malta


14 248 000 


 


11 398 400 


1 415 900 


9 982 500 




Netherlands


293 863 500 


 


235 090 800 


 


235 090 800 




Austria


215 367 000 


 


172 293 600 


 


172 293 600 




Poland


749 814 200 


 


599 851 360 


117 000 000 


482 851 360 




Portugal


279 293 400 


 


223 434 720 


31 322 000 


192 112 720 




Romania


414 502 900 


 


331 602 320 


60 000 000 


271 602 320 




Slovenia


32 033 400 


 


25 626 720 


6 279 700 


19 347 020 




Slovakia


51 131 400 


 


40 905 120 


17 000 000 


23 905 120 




Finland


113 309 900 


 


90 647 920 


 


90 647 920 




Sweden


307 270 800 


 


245 816 640 


 


245 816 640 




Total


9 790 925 700 


 


7 832 740 560 


711 253 200 


7 121 487 360 








TABLE 4

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








Member State


1 % of gross national income


Uniform rate of ‘additional’ own resource


‘Additional’ own resource at uniform rate




 


(1)


(2)


(3) = (1) × (2)






Belgium


6 373 532 000 


 


3 359 305 072 




Bulgaria


1 016 864 000 


 


535 959 715 




Czechia


3 105 884 000 


 


1 637 021 965 




Denmark


4 183 696 000 


 


2 205 105 614 




Germany


45 754 657 000 


 


24 115 961 344 




Estonia


402 230 000 


 


212 003 843 




Ireland


4 305 400 000 


 


2 269 252 286 




Greece


2 396 683 000 


 


1 263 222 552 




Spain


16 010 458 000 


 


8 438 651 092 




France


30 632 824 000 


 


16 145 678 887 




Croatia


879 236 000 


 


463 419 962 




Italy


22 236 829 000 


 


11 720 391 841 




Cyprus


303 168 000 


 


159 791 117 




Latvia


441 106 000 


0,5270712  (6)



232 494 263 




Lithuania


773 462 000 


 


407 669 534 




Luxembourg


573 891 000 


 


302 481 410 




Hungary


2 169 944 000 


 


1 143 714 958 




Malta


201 752 000 


 


106 337 666 




Netherlands


11 174 919 000 


 


5 889 977 815 




Austria


5 186 936 000 


 


2 733 884 511 




Poland


8 789 073 000 


 


4 632 467 133 




Portugal


2 849 768 000 


 


1 502 030 601 




Romania


3 734 533 000 


 


1 968 364 739 




Slovenia


696 184 000 


 


366 938 527 




Slovakia


1 351 469 000 


 


712 320 369 




Finland


2 942 462 000 


 


1 550 886 937 




Sweden


5 962 952 000 


 


3 142 900 185 




Total


184 449 912 000 


 


97 218 233 938 








TABLE 5

Annual GNI lump-sum reductions for certain Member States and their financing pursuant to Article 2 paragraph (4) of Decision (EU, Euratom) 2020/2053 (Chapter 1 6)









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


 


3,46 


317 475 655 


317 475 655 




Bulgaria


 


0,55 


50 651 596 


50 651 596 




Czechia


 


1,68 


154 708 968 


154 708 968 




Denmark


– 455 580 440 


2,27 


208 396 479 


– 247 183 961 




Germany


–4 436 169 220 


24,81 


2 279 111 444 


–2 157 057 776 




Estonia


 


0,22 


20 035 709 


20 035 709 




Ireland


 


2,33 


214 458 747 


214 458 747 




Greece


 


1,30 


119 382 551 


119 382 551 




Spain


 


8,68 


797 506 100 


797 506 100 




France


 


16,61 


1 525 869 153 


1 525 869 153 




Croatia


 


0,48 


43 796 128 


43 796 128 




Italy


 


12,06 


1 107 651 434 


1 107 651 434 




Cyprus


 


0,16 


15 101 275 


15 101 275 




Latvia


 


0,24 


21 972 184 


21 972 184 




Lithuania


 


0,42 


38 527 359 


38 527 359 




Luxembourg


 


0,31 


28 586 414 


28 586 414 




Hungary


 


1,18 


108 088 324 


108 088 324 




Malta


 


0,11 


10 049 585 


10 049 585 




Netherlands


–2 321 405 903 


6,06 


556 640 293 


–1 764 765 610 




Austria


– 682 766 442 


2,81 


258 369 442 


– 424 397 000 




Poland


 


4,77 


437 797 553 


437 797 553 




Portugal


 


1,55 


141 951 427 


141 951 427 




Romania


 


2,02 


186 022 964 


186 022 964 




Slovenia


 


0,38 


34 678 020 


34 678 020 




Slovakia


 


0,73 


67 318 797 


67 318 797 




Finland


 


1,60 


146 568 661 


146 568 661 




Sweden


–1 291 818 277 


3,23 


297 024 020 


– 994 794 257 




Total


–9 187 740 282 


100,00 


9 187 740 282 


0 






EU GDP price deflator, in EUR, (spring 2024 economic forecast) :
(a) 2020 EU-27 = 107,2381 ; (b) 2025 EU-27 = 129,5904




Lump sum for Denmark in 2025 prices: 377 000 000  EUR × [ (b/a) ] = 455 580 440  EUR




Lump sum for Germany in 2025 prices: 3 671 000 000  EUR × [ (b/a) ] = 4 436 169 220  EUR




Lump sum for Netherlands in 2025 prices: 1 921 000 000  EUR × [ (b/a) ] = 2 321 405 903  EUR




Lump sum for Austria in 2025 prices: 565 000 000  EUR × [ (b/a) ] = 682 766 442  EUR




Lump sum for Sweden in 2025 prices: 1 069 000 000  EUR × [ (b/a) ] = 1 291 818 277  EUR








TABLE 6

Summary of financing (7) of the general budget by category of own resource and by Member State
















Member State


Traditional own resources (TOR)


 


 


 


VAT, GNI and plastic-based own resources


Total own resources (8)





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


Plastic-based own resource


GNI-based own resource


GNI lump-sum reductions and their financing


Total ‘national contributions’


Share in total ‘national contributions’ (%)




 


(1)


(2)


(3) = (1) + (2)


(4)


(5)


(6)


(7)


(8)


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


(10)


(11) = (3) + (9)






Belgium


p.m.


2 264 094 293 


2 264 094 293 


754 698 098 


749 495 400 


154 024 080 


3 359 305 072 


317 475 655 


4 580 300 207 


3,56 


6 844 394 500 




Bulgaria


p.m.


132 192 475 


132 192 475 


44 064 158 


143 923 200 


59 670 480 


535 959 715 


50 651 596 


790 204 991 


0,61 


922 397 466 




Czechia


p.m.


428 986 470 


428 986 470 


142 995 490 


406 926 900 


103 343 600 


1 637 021 965 


154 708 968 


2 302 001 433 


1,79 


2 730 987 903 




Denmark


p.m.


366 930 745 


366 930 745 


122 310 248 


469 765 800 


135 874 480 


2 205 105 614 


– 247 183 961 


2 563 561 933 


1,99 


2 930 492 678 




Germany


p.m.


4 411 757 132 


4 411 757 132 


1 470 585 709 


5 620 619 400 


1 370 871 200 


24 115 961 344 


–2 157 057 776 


28 950 394 168 


22,49 


33 362 151 300 




Estonia


p.m.


36 064 149 


36 064 149 


12 021 383 


60 334 500 


17 130 640 


212 003 843 


20 035 709 


309 504 692 


0,24 


345 568 841 




Ireland


p.m.


444 495 725 


444 495 725 


148 165 242 


424 743 600 


220 703 520 


2 269 252 286 


214 458 747 


3 129 158 153 


2,43 


3 573 653 878 




Greece


p.m.


230 859 773 


230 859 773 


76 953 258 


314 436 300 


130 187 760 


1 263 222 552 


119 382 551 


1 827 229 163 


1,42 


2 058 088 936 




Spain


p.m.


1 973 856 529 


1 973 856 529 


657 952 176 


2 201 870 400 


654 971 440 


8 438 651 092 


797 506 100 


12 092 999 032 


9,39 


14 066 855 561 




France


p.m.


1 999 804 974 


1 999 804 974 


666 601 658 


4 428 981 600 


1 463 543 440 


16 145 678 887 


1 525 869 153 


23 564 073 080 


18,30 


25 563 878 054 




Croatia


p.m.


62 650 498 


62 650 498 


20 883 499 


131 885 400 


32 345 200 


463 419 962 


43 796 128 


671 446 690 


0,52 


734 097 188 




Italy


p.m.


2 239 301 727 


2 239 301 727 


746 433 909 


3 046 702 200 


763 654 960 


11 720 391 841 


1 107 651 434 


16 638 400 435 


12,92 


18 877 702 162 




Cyprus


p.m.


44 294 280 


44 294 280 


14 764 760 


45 475 200 


7 061 040 


159 791 117 


15 101 275 


227 428 632 


0,18 


271 722 912 




Latvia


p.m.


44 998 832 


44 998 832 


14 999 611 


60 570 300 


18 513 280 


232 494 263 


21 972 184 


333 550 027 


0,26 


378 548 859 




Lithuania


p.m.


94 680 147 


94 680 147 


31 560 049 


102 151 500 


36 312 640 


407 669 534 


38 527 359 


584 661 033 


0,45 


679 341 180 




Luxembourg


p.m.


14 831 319 


14 831 319 


4 943 773 


86 083 650 


10 844 800 


302 481 410 


28 586 414 


427 996 274 


0,33 


442 827 593 




Hungary


p.m.


284 006 601 


284 006 601 


94 668 867 


255 581 700 


198 784 800 


1 143 714 958 


108 088 324 


1 706 169 782 


1,33 


1 990 176 383 




Malta


p.m.


21 420 417 


21 420 417 


7 140 139 


30 262 800 


9 982 500 


106 337 666 


10 049 585 


156 632 551 


0,12 


178 052 968 




Netherlands


p.m.


3 273 633 117 


3 273 633 117 


1 091 211 039 


1 527 719 100 


235 090 800 


5 889 977 815 


–1 764 765 610 


5 888 022 105 


4,57 


9 161 655 222 




Austria


p.m.


246 146 237 


246 146 237 


82 048 746 


735 142 800 


172 293 600 


2 733 884 511 


– 424 397 000 


3 216 923 911 


2,50 


3 463 070 148 




Poland


p.m.


1 017 092 615 


1 017 092 615 


339 030 872 


1 318 360 950 


482 851 360 


4 632 467 133 


437 797 553 


6 871 476 996 


5,34 


7 888 569 611 




Portugal


p.m.


229 766 742 


229 766 742 


76 588 914 


427 465 200 


192 112 720 


1 502 030 601 


141 951 427 


2 263 559 948 


1,76 


2 493 326 690 




Romania


p.m.


258 460 518 


258 460 518 


86 153 506 


405 452 700 


271 602 320 


1 968 364 739 


186 022 964 


2 831 442 723 


2,20 


3 089 903 241 




Slovenia


p.m.


164 113 713 


164 113 713 


54 704 571 


98 870 100 


19 347 020 


366 938 527 


34 678 020 


519 833 667 


0,40 


683 947 380 




Slovakia


p.m.


117 368 612 


117 368 612 


39 122 871 


164 114 100 


23 905 120 


712 320 369 


67 318 797 


967 658 386 


0,75 


1 085 026 998 




Finland


p.m.


155 752 427 


155 752 427 


51 917 476 


387 293 400 


90 647 920 


1 550 886 937 


146 568 661 


2 175 396 918 


1,69 


2 331 149 345 




Sweden


p.m.


524 444 499 


524 444 499 


174 814 833 


750 391 800 


245 816 640 


3 142 900 185 


– 994 794 257 


3 144 314 368 


2,44 


3 668 758 867 




Total


p.m.


21 082 004 566 


21 082 004 566 


7 027 334 855 


24 394 620 000 


7 121 487 360 


97 218 233 938 


0 


128 734 341 298 


100,00 


149 816 345 864 




B.   GENERAL STATEMENT OF REVENUE BY BUDGET HEADING










Title


Heading


2025 estimate


Amending budget No 1/2025


New amount






1


OWN RESOURCES


151 160 879 003 


–1 344 533 139 


149 816 345 864 




2


SURPLUSES, BALANCES AND ADJUSTMENTS


p.m.


1 344 533 139 


1 344 533 139 




3


ADMINISTRATIVE REVENUE


2 425 480 258 


 


2 425 480 258 




4


FINANCIAL REVENUE, DEFAULT INTEREST AND FINES


182 961 995 


 


182 961 995 




5


BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS


p.m.


 


p.m.




6


REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES


1 440 000 726 


 


1 440 000 726 




 



GRAND TOTAL




155 209 321 982 



 



155 209 321 982 






TITLE 1


OWN RESOURCES










Article
Item


Heading


2025 estimate


Amending budget No 1/2025


New amount



 

CHAPTER 1 1







1 1 0






Sugar levies




p.m.


 


p.m.




 


CHAPTER 1 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 1 2







1 2 0






Customs duties and other duties




21 082 004 566 


 


21 082 004 566 




 


CHAPTER 1 2 — TOTAL


21 082 004 566 


 


21 082 004 566 



 

CHAPTER 1 3







1 3 0






Own resource based on value added tax




24 394 620 000 


 


24 394 620 000 




 


CHAPTER 1 3 — TOTAL


24 394 620 000 


 


24 394 620 000 



 

CHAPTER 1 4







1 4 0






Own resource based on gross national income




98 562 767 077 


–1 344 533 139 


97 218 233 938 




 


CHAPTER 1 4 — TOTAL


98 562 767 077 


–1 344 533 139 


97 218 233 938 



 

CHAPTER 1 6







1 6 0






GNI lump-sum reductions granted to certain Member States and their financing




0 


 


0 




 


CHAPTER 1 6 — TOTAL


0 


 


0 



 

CHAPTER 1 7







1 7 0






Own resource based on non-recycled plastic packaging waste




7 121 487 360 


 


7 121 487 360 




 


CHAPTER 1 7 — TOTAL


7 121 487 360 


 


7 121 487 360 






 



Title 1 — Total




151 160 879 003 




–1 344 533 139 




149 816 345 864 












CHAPTER 1 1 —



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











CHAPTER 1 2 —



CUSTOMS DUTIES AND OTHER DUTIES











CHAPTER 1 3 —



OWN RESOURCE BASED ON VALUE ADDED TAX











CHAPTER 1 4 —



OWN RESOURCE BASED ON GROSS NATIONAL INCOME











CHAPTER 1 6 —



GNI LUMP-SUM REDUCTIONS GRANTED TO CERTAIN MEMBER STATES AND THEIR FINANCING











CHAPTER 1 7 —



OWN RESOURCE BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE









CHAPTER 1 4 —   OWN RESOURCE BASED ON GROSS NATIONAL INCOME











Title
Chapter
Article
Item


Heading


FF


2025 estimate


Amending budget No 1/2025


New amount




1 4


OWN RESOURCE BASED ON GROSS NATIONAL INCOME






1 4 0






Own resource based on gross national income




 


98 562 767 077 


–1 344 533 139 


97 218 233 938 




 



CHAPTER 1 4 — TOTAL



 



98 562 767 077 




–1 344 533 139 




97 218 233 938 








                                    1 4 0Own resource based on gross national income









2025 estimate


Amending budget No 1/2025


New amount




98 562 767 077 


–1 344 533 139 


97 218 233 938 





Remarks

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 plastic-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 (plastic-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 2025 is 0,5271 %.

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, ELI: http://data.europa.eu/eli/dec/2020/2053/oj), and in particular Article 2(1), point (d), thereof.








Member State


2025 estimate


Amending budget No. 1/2025


New amount






Belgium


3 405 764 433 


–46 459 361 


3 359 305 072 




Bulgaria


543 372 065 


–7 412 350 


535 959 715 




Czechia


1 659 662 062 


–22 640 097 


1 637 021 965 




Denmark


2 235 602 337 


–30 496 723 


2 205 105 614 




Germany


24 449 486 324 


– 333 524 980 


24 115 961 344 




Estonia


214 935 867 


–2 932 024 


212 003 843 




Ireland


2 300 636 161 


–31 383 875 


2 269 252 286 




Greece


1 280 692 984 


–17 470 432 


1 263 222 552 




Spain


8 555 358 067 


– 116 706 975 


8 438 651 092 




France


16 368 974 450 


– 223 295 563 


16 145 678 887 




Croatia


469 829 083 


–6 409 121 


463 419 962 




Italy


11 882 485 459 


– 162 093 618 


11 720 391 841 




Cyprus


162 001 037 


–2 209 920 


159 791 117 




Latvia


235 709 670 


–3 215 407 


232 494 263 




Lithuania


413 307 624 


–5 638 090 


407 669 534 




Luxembourg


306 664 744 


–4 183 334 


302 481 410 




Hungary


1 159 532 595 


–15 817 637 


1 143 714 958 




Malta


107 808 321 


–1 470 655 


106 337 666 




Netherlands


5 971 436 508 


–81 458 693 


5 889 977 815 




Austria


2 771 694 273 


–37 809 762 


2 733 884 511 




Poland


4 696 534 390 


–64 067 257 


4 632 467 133 




Portugal


1 522 803 760 


–20 773 159 


1 502 030 601 




Romania


1 995 587 324 


–27 222 585 


1 968 364 739 




Slovenia


372 013 305 


–5 074 778 


366 938 527 




Slovakia


722 171 796 


–9 851 427 


712 320 369 




Finland


1 572 335 783 


–21 448 846 


1 550 886 937 




Sweden


3 186 366 655 


–43 466 470 


3 142 900 185 




Article 1 4 0 — Total


98 562 767 077 


–1 344 533 139 


97 218 233 938 





TITLE 2


SURPLUSES, BALANCES AND ADJUSTMENTS










Article
Item


Heading


2025 estimate


Amending budget No 1/2025


New amount



 

CHAPTER 2 0







2 0 0






Surplus from previous financial year




p.m.


1 344 533 139 


1 344 533 139 




 


CHAPTER 2 0 — TOTAL


p.m.


1 344 533 139 


1 344 533 139 



 

CHAPTER 2 1







2 1 0






VAT balances




p.m.


 


p.m.






2 1 1






GNI balances




p.m.


 


p.m.






2 1 2






Netting of VAT and GNI balances




p.m.


 


p.m.






2 1 3






Plastics balances




p.m.


 


p.m.






2 1 4






Netting of plastics balances




p.m.


 


p.m.




 


CHAPTER 2 1 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 2







2 2 0






Adjustment for non-participation in the area of migration, border management and security policies




p.m.


 


p.m.




 


CHAPTER 2 2 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 3







2 3 0






Adjustment for the implementation of own resources decisions




p.m.


 


p.m.




 


CHAPTER 2 3 — TOTAL


p.m.


 


p.m.



 

CHAPTER 2 4







2 4 0






Adjustment for exchange rate differences for own resources




p.m.


 


p.m.




 


CHAPTER 2 4 — TOTAL


p.m.


 


p.m.






 



Title 2 — Total




p.m.




1 344 533 139 




1 344 533 139 












CHAPTER 2 0 —



SURPLUS FROM PREVIOUS FINANCIAL YEAR











CHAPTER 2 1 —



BALANCES ADJUSTMENT











CHAPTER 2 2 —



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











CHAPTER 2 3 —



ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS











CHAPTER 2 4 —



ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES









CHAPTER 2 0 —   SURPLUS FROM PREVIOUS FINANCIAL YEAR











Title
Chapter
Article
Item


Heading


FF


2025 estimate


Amending budget No 1/2025


New amount




2 0


SURPLUS FROM PREVIOUS FINANCIAL YEAR






2 0 0






Surplus from previous financial year




 


p.m.


1 344 533 139 


1 344 533 139 




 



CHAPTER 2 0 — TOTAL



 



p.m.




1 344 533 139 




1 344 533 139 








                                    2 0 0Surplus from previous financial year









2025 estimate


Amending budget No 1/2025


New amount




p.m.


1 344 533 139 


1 344 533 139 





Remarks

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 42 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’.

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, ELI: http://data.europa.eu/eli/reg/2014/609/oj).
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), 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, ELI: http://data.europa.eu/eli/reg/2021/768/oj).
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 (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj), and in particular Article 18 thereof.


(1)  The figures in this column correspond to those in the 2024 budget (OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/oj) plus amending budgets No 1/2024 to No 5/2024.

(2)  The own resources for the 2025 budget are determined on the basis of the budget forecasts adopted at the 191st meeting of the Advisory Committee on Own Resources on 23 May 2024.

(3)  This amount includes EUR 4 961 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 2020/2053.

(4)  Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

(5)  The base to be used does not exceed 50 % of GNI.

(6)  Calculation of rate: (97 218 233 938) / (184 449 912 000) = 0,527071186339194.

(7)  p.m. (own resources + other revenue = total revenue = total expenditure); (149 816 345 864 + 5 392 976 118 = 155 209 321 982).

(8)  Total own resources as percentage of GNI: (149 816 345 864) / (18 444 991 200 000) = 0,81 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %.



ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj
ISSN 1977-0677 (electronic edition)