Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2024/792 establishing the Ukraine Facility
Date: 2026-01-14
Institutions: European Commission, Secretariat-General
Subjects: EU aid, EU loan, European integration, Russo-Ukrainian issue, Ukraine, accession to the European Union, economic reconstruction, economic reform, investment aid, macro-financial assistance

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   EUROPEAN COMMISSION  Brussels, 14.1.2026  COM(2026) 22 final 2026/0010 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2024/792 establishing the Ukraine Facility  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

independence,  sovereignty  and 

The  EU  is  steadfast  in  its  support  to  Ukraine,  whose  future  lies  within  the  EU.  The  EU 
supports  Ukraine’s 
its 
internationally recognised borders and is unwavering in its commitment to provide political, 
financial, economic, humanitarian, military and diplomatic support. In light of the escalating 
Russian aggression, it is necessary to act swiftly to ensure Ukraine has access to the resources 
it urgently needs.  

integrity  within 

territorial 

The large-scale invasion by Russia of Ukraine, which began on 24 February 2022, has had a 
profoundly damaging impact on the country and its citizens. Despite diplomatic efforts by the 
US  and  Europe  to  achieve  a  peaceful  resolution,  and  Ukraine’s  readiness  to  engage  in 
dialogue to end the war, Russia has intensified its attacks on Ukraine, deliberately targeting 
civilians and critical infrastructures. This escalation has further exacerbated the humanitarian 
crisis, caused immense suffering for the Ukrainian people and raised the colossal human and 
financial cost of this unprovoked and unjustified military aggression. Russia’s illegal war of 
aggression is  a blatant violation of the territorial integrity, sovereignty and independence of 
Ukraine, as well as a violation of the prohibition on the use of force enshrined in Article 2(4) 
of the United Nations (UN) Charter, which is a peremptory rule of international law, and of 
the other principles of the UN Charter. The unwavering determination and courage shown by 
Ukrainians  in  defending  their  homeland  is  a  testament  to  their  strength  and  warrants  deep 
admiration and appreciation. 

However,  Russia’s  intensified  aggression  has  increased  Ukraine’s  financing  needs  and  calls 
for urgent investment in the Ukrainian Defence Technological and  Industrial Base. It is now 
clear that additional sources of funding both from the EU and the international community are 
necessary. Ukraine’s financing needs for 2026 and 2027 are set to surpass existing projections 
by  the  International  Monetary  Fund  (IMF),  whose  eighth  review  of  the  IMF  Programme 
underlines that risks and uncertainty remain exceptionally high, with the existing programme 
having limited scope to absorb any new shocks, including from a more prolonged and intense 
war.  On  9  September  2025,  Ukraine  has  submitted  an  official  request  for  a  new  IMF 
programme  to  cover  additional  financing  needs  from  2026  to  2029.  The  IMF’s  ability  to 
proceed  with  this  programme  is  contingent  upon  receiving  sufficient  financing  assurances 
from partners, including the Union. 

In their summit statement of 8 December 2025, G7 Finance Ministers agreed to  continue to 
work  together  to  develop  a  wide  range  of  financing  options  to  support  Ukraine,  including 
potentially  using  the  full  value  of  Russian  assets  immobilised  in  G7  jurisdictions  until 
reparations  are  paid  for  by  Russia,  to  end  the  war  and  ensure  a  just  and  lasting  peace  in 
Ukraine, consistent with G7 legal frameworks. 

In that context, on 18 December 2025, the European Council has agreed to provide a loan to 
Ukraine  of  EUR  90  billion  for  the  years  2026-2027  based  on  EU  borrowing  on  the  capital 
markets  backed  by  the  EU  budget  headroom.  Given  Ukraine’s  financing  needs  and  the 
considerable uncertainty on the future of the war, it is critical that the Ukraine Support Loan is 
designed in  a  flexible manner that is  reactive to  the situation. There should  be flexibility  to 

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use  the  money  towards  most  pressing  financing  needs,  whether  driven  by  the  current  war 
situation or also to support reconstruction should peace prevail.  

The  financial  and  economic  assistance  available  under  the  Ukraine  Support  Loan  will  be 
made accessible to Ukraine in line with its financing needs. To that end, Ukraine will submit a 
Ukrainian Financing Strategy on Ukraine’s financing needs and sources. Upon assessment of 
the  Commission,  the  Council  would  approve  that  assessment  and  determine  the  amount  of 
assistance to be made accessible to Ukraine to assist in the implementation of the Ukrainian 
Financing Strategy. 

To  provide  budget  assistance  to  Ukraine  and  ease  its  external  financing  constraints,  the 
[Ukraine  Support  Loan]  proposal  creates  multiple  options  via  which  the  funds  can  be 
channelled to support Ukraine, where support would be able to be provided through macro-
financial assistance and through the Ukraine Facility - specifically Pillar I of the Facility and 
the  Ukraine  Plan.  This  present  proposal  establishes  the  amendments  to  the  Ukraine  Facility 
Regulation required to allow this support to be channeled via Pillar I of the Ukraine Facility. 
The Ukraine Plan will be updated to reflect these additional amounts, including measures to 
strengthen the rule of law and the fight against corruption. 

• 

Consistency with existing policy provisions in the policy area 

The support under this proposal is consistent with and complementary to the support provided 
through  Regulation  (EU)  2024/7921,  Regulation  (EU)  2021/9472,  Regulation  (EC)  No 
1257/963, and [UKRAINE SUPPORT LOAN REGULATION]. 

• 

Consistency with other Union policies 

The  support  under  this  initiative  is  consistent  with  the  application  of  restrictive  measures 
(sanctions) against Russia and complementary to the European Peace Facility.  

Furthermore, the candidate status granted by the European Council on 23 June 2022 and the 
decision of the 14-15 December 2023 European Council to open accession negotiations with 
Ukraine anchors Ukraine firmly on its European path. For this reason, the whole EU response 
in support of Ukraine’s resilience and recovery – including through these amendments to the 
operation of the  Ukraine Facility  –  will also  contribute to  the  early phase of Ukraine’s pre-
accession process. 

2. 

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LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

L, 

the 

(OJ 

Facility 

Ukraine 

2024/792, 

Regulation  (EU)  2024/792  of  the  European  Parliament  and  of  the  Council  of  29  February  2024 
establishing 
ELI: 
http://data.europa.eu/eli/reg/2024/792/oj). 
Regulation (EU) 2021/947 of the European Parliament and of the Council of 9 June 2021 establishing 
the  Neighbourhood,  Development  and  International  Cooperation  Instrument  –  Global  Europe, 
amending and repealing Decision No 466/2014/EU of the European Parliament and of the Council and 
repealing  Regulation  (EU)  2017/1601  of  the  European  Parliament  and  of  the  Council  and  Council 
Regulation  (EC,  Euratom)  No  480/2009  (Text  with  EEA  relevance) (OJ  L 209,  14.6.2021, p.  1,  ELI: 
http://data.europa.eu/eli/reg/2021/947/2021-06-14) 
Council  Regulation  (EC)  No  1257/96  of  20  June  1996  concerning  humanitarian  aid  (OJ  L  163, 
2.7.1996, p. 1, ELI: http://data.europa.eu/eli/reg/1996/1257/2019-07-26). 

29.2.2024, 

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Article 212 TFEU is an appropriate legal basis for financial assistance programmes granted by 
the Union for third countries, which are not developing countries. 

• 

Subsidiarity (for non-exclusive competence)  

The  subsidiarity  principle  is  respected  as  the  need  for  a  common  response  in  providing 
support to  Ukraine on adequate scale cannot  be  sufficiently achieved by the Member States 
alone  and,  by  reasons  of  its  scale  and  effect,  can  be  better  achieved  by  the  EU.  The  main 
reasons  are  the  fiscal  capacity  and  budgetary  constraints  faced  at  the  national  level  and  the 
need  for  strong  donor  coordination  in  order  to  maximise  the  scale  and  effectiveness  of  the 
support,  while  limiting  the  burden  on  the  administrative  capacity  of  Ukrainian  authorities, 
which is very stretched in the current circumstances. The EU is in a unique position to deliver 
external  assistance  to  Ukraine  to  provide  support  in  covering  urgent  budgetary  needs  in  a 
predictable, continuous, orderly and timely manner. 

• 

Proportionality 

The  continued  unprovoked  and  unjustified  military  aggression  by  Russia  requires  granting 
additional financial assistance to Ukraine in line with the objectives and modalities described 
under this proposal.  

The proposed financial support to Ukraine is considered adequate in size for 2026 and 2027, 
based on the elevated funding needs as assessed by the IMF and the  expectations that other 
donors will continue to support Ukraine in 2026 and 2027, while taking into account the high 
uncertainty of the war circumstances. Such support does not go beyond what is necessary for 
the sought purpose to provide structured support to Ukraine and its related financing.  

The  proposal  is  proportionate  to  the  scale  and  gravity  of  the  deficiencies  that  have  been 
identified, including the need to provide budget support to Ukraine and the need for Ukraine 
to  implement  structural  reforms  on  its  path  to  EU  accession,  also  addressing  those  issues 
identified in the 2025 enlargement report. The proposal respects the limits of possible Union 
intervention under the Treaties. 

• 

Choice of the instrument 

To channel budgetary support made available under the [Ukraine Support Loan] through the 
Ukraine Facility, it is necessary and appropriate to amend the Ukraine Facility Regulation via 
an amending regulation. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

According to Article 40 of the Ukraine Facility Regulation, the Commission  will provide to 
the  European  Parliament  and  the  Council  an  independent  interim  evaluation  report  on  the 
implementation of the Facility by 31 December 2026, and an independent ex post evaluation 
report by 31 December 2031. 

• 

Stakeholder consultations 

The proposal follows up on the European Council conclusions of 18 December 2025 where 
the  European  Council  agreed  to  provide  a  loan  to  Ukraine  of  EUR  90  billion  for  the  years 
2026-2027  based  on  EU  borrowing  on  the  capital  markets  backed  by  the  EU  budget 
headroom. In the preparation of this proposal, the Commission services have consulted with 
international  financial  institutions  and  other  bilateral  (including  Member  States  and  G7 

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members)  and  multilateral  donors.  The  Commission  is  also  in  regular  contact  with  the 
Ukrainian authorities. 

Due  to  the  urgency  of  preparing  the  proposal  for  timely  adoption  by  the  co-legislators  and 
ensuring its operational status by early 2026, a formal stakeholder consultation could not be 
conducted. This approach aims to address the emerging and escalating defence and budgetary 
needs resulting from Russia’s war of aggression.  

The  EU  will  continue  to  ensure  appropriate  communication  and  visibility  around  the 
objectives and the actions  delivered within the scope of this Facility, in Ukraine, within the 
Union, and beyond. 

• 

Collection and use of expertise 

The proposal builds on decades long experience with macro-financial assistance, as well as on 
experience  with  the  Union’s  external  action  support.  This  includes  discussions  on  a  regular 
basis of the latest projections of Ukraine’s funding needs within international fora, such as the 
G7 and the IMF, as well as continuous direct contact with the Ukrainian authorities. 

• 

Impact assessment 

Due to the urgent nature of the proposal, which is designed to provide urgent assistance to a 
country at war, no impact assessment could be carried out. The ex-ante assessment of needs 
proposed  to  be  covered  by  the  additional  support  to  the  Ukraine  Facility  draw  upon  recent 
data from the IMF and Ukrainian authorities. 

• 

Regulatory fitness and simplification 

The proposal is not linked to regulatory fitness and simplification. 

• 

Fundamental rights 

A precondition for granting support under the Ukraine Support Loan is that Ukraine continues 
to uphold and respect effective democratic mechanisms and its institutions, including a multi-
party  parliamentary  system,  and  the  rule  of  law,  and  to  guarantee  respect  for  human  rights, 
including those of persons belonging to minorities. Upholding and respecting the rule of law 
should include the fight against corruption. 

The reform-commitment and political will by the Ukrainian authorities is a positive sign, in 
particular as evidenced by the European Council granting candidate status to Ukraine in June 
2022  and  the  European  Council  decision  of  December  2023  to  open  accession  negotiations 
with  Ukraine,  by  the  renewed  successful  completion  of  the  structural  policy  conditionality 
attached  to  the  recent  macro-financial  assistance  operations  to  Ukraine  and  the  continuing 
implementation of the Ukraine Plan. On 14 May 2025, Ukraine adopted roadmaps on (among 
others)  the  rule  of  law,  public  administration  reform  and  on  the  functioning  of  democratic 
institutions.  Bilateral  screening  meetings  were  completed  in  September  2025.  Since  the 
Russian aggression, the Ukrainian authorities have shown an impressive degree of resilience 
and have remained committed to pursue  these reforms in a transparent manner and working 
towards EU standards and in line with the country’s path towards EU integration. 

In view of this, the precondition for this additional support under the Facility is considered to 
be met at present. Concurrently, the continuous adherence to this precondition will be further 
ensured  by  specific  conditions  relating  to  the  Commission’s  assessment of  future  Ukrainian 
Financing Strategies and before disbursements. 

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4. 

BUDGETARY IMPLICATIONS 

The  proposal  is  compatible  with  the  ceilings  of  the  2021-2027  multiannual  financial 
framework and ceilings of the own resource decisions. 

The  [Ukraine  Support  Loan]  to  Ukraine  will  take  the  form  of  a  limited  recourse  loan  to 
Ukraine of up to  EUR 90 billion to  be repaid  by reparations due by Russia.  The borrowing 
costs associated with the Ukraine Support  Loan will be covered by a borrowing cost subsidy 
pursuant to the [Ukraine Support Loan Regulation]. 

Further  details  on  the  budgetary  implications  are  provided  in  the  Legislative  Financial 
Statement attached to the [UKRAINE SUPPORT LOAN PROPOSAL]. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

Specific  provisions  on  the  prevention  of  fraud  and  other  irregularities,  consistent  with  the 
Financial Regulation, are applicable, in line with the Framework Agreement concluded under 
the  Ukraine  Facility.  Additionally,  the  management  and  control  systems  as  proposed  under 
the Ukraine Plan established under Regulation (EU) 2024/792 of the European Parliament and 
of the Council of 29 February 2024 establishing the Ukraine Facility will be applied.  

The  Commission  will  provide  the  European  Parliament,  the  Council  and  the  Committee 
referred to  in  Article 39 of the Regulation  (EU) 2024/792  with  an annual assessment of the 
implementation of funds provided under the Facility. 

Finally,  in  order  to  enhance  the  dialogue  between  the  Union  institutions,  in  particular  the 
European  Parliament,  the  Council  and  the  Commission,  and  to  ensure  greater  transparency 
and  accountability,  the  competent  committee  of  the  European  Parliament  may  invite  the 
Commission to discuss the implementation of this Regulation. 

• 

Detailed explanation of the specific provisions of the proposal 

The  proposal  provides  for  targeted  amendments  to  Regulation  (EU)  2024/792  to  allow  for 
providing financial and economic assistance to Ukraine in a predictable, continuous manner. 

For this purpose, the proposal: 

•  Sets the modalities for amounts made accessible pursuant to the [Ukraine Support 
Loan  Regulation]  to  be  implemented  as  additional  financial  support  pursuant  to 
Chapter III of the Ukraine Facility in the form of loans, including that borrowing 
costs associated with  the Ukraine Support  Loan  will be  covered by a borrowing 
cost subsidy pursuant to the [Ukraine Support Loan Regulation]. 

•  Regulates the entry into force.  

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2026/0010 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) 2024/792 establishing the Ukraine Facility 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 212 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

4 

On  24  February  2022,  the  President  of  the  Russian  Federation  announced  a  military 
operation in Ukraine, and Russia’s armed forces began an unprovoked and unjustified 
military  aggression  against  Ukraine.  This  illegal  war  of  aggression  is  a  blatant 
violation of the territorial integrity, sovereignty and independence of Ukraine, as well 
as  a  violation  of  the  prohibition  on  the  use  of  force  enshrined  in  Article  2(4)  of  the 
United Nations (UN) Charter, which is a peremptory rule of international law, and of 
the other principles of the UN Charter. 

Since the beginning of Russia’s unprovoked and unjustified war of aggression against 
Ukraine,  the  Union,  its  Member  States  and  European  financial  institutions  have 
mobilised  unprecedented  support  for  Ukraine’s  economic,  social,  financial  and 
defence  resilience.  That  support  combines  support  from  the  Union  budget,  including 
exceptional  macro-financial  assistance  and  support  from  the  European  Investment 
Bank and the European Bank for Reconstruction and Development, fully or partially 
guaranteed  by  the  Union  budget,  as  well  as  further  financial  support  by  Member 
States. 

On 29 February 2024, Regulation (EU) 2024/792 of the European Parliament and of 
the  Council4  established  the  Ukraine  Facility  as  an  exceptional  medium-term 
instrument that brings together the bilateral support provided by the Union to Ukraine, 
ensuring  coordination  and  efficiency.  Over  the  period  2024  to  2027,  the  Ukraine 
Facility  helps  address  Ukraine’s  financing  needs  and  contributes  to  its  recovery, 
reconstruction and modernisation needs, while at the same time supporting Ukraine’s 
reforms effort as part of its path towards accession to the Union. 

On  XX,  Regulation  of  the  European  Parliament  and  of  the  Council  implementing 
enhanced cooperation on the establishment of the Ukraine Support  Loan to Ukraine 
for  2026  and  2027  was  adopted,  making  possible  support  to  Ukraine  for  2026  and 

Regulation  (EU)  2024/792  of  the  European  Parliament  and  of  the  Council  of  29  February  2024 
ELI: 
establishing 
http://data.europa.eu/eli/reg/2024/792/oj). 

29.2.2024, 

2024/792, 

Ukraine 

Facility 

(OJ 

the 

L, 

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(5) 

(6) 

(7) 

(8) 

(9) 

2027]5  in  the  form  of  a  Ukraine  Support  Loan  to  be  repaid  by  reparations  due  by 
Russia. 

To  access  the  Ukraine  Support  Loan  under  [Ukraine  Support  Loan  Regulation  212 
TFEU],  Ukraine  is  to  submit  a  Ukrainian  Financing  Strategy  on  its  financing  needs 
and sources, the assessment of which is to be approved by the Council by means of an 
implementing  decision  on  the  basis  of  a  Commission  proposal.  That  implementing 
decision is to determine the amount of assistance to be made accessible to Ukraine to 
assist in the implementation of the Ukrainian Financing Strategy, including the amount 
for  budget  assistance  and  the  amount  for  supporting  Ukraine’s  deference  industrial 
capacities. 

Chapter  III  of  Regulation  (EU)  2024/792  (Pillar  I  of  the  Ukraine  Facility:  Ukraine 
Plan) provides for financing to Ukraine upon satisfactory fulfilment of the conditions 
laid  down  in  the  Ukraine  Plan,  which  sets  out  the  reform  and  investment  agenda  of 
Ukraine.  As  an  exceptional  medium-term  single  instrument  that  brings  together 
bilateral  support  provided  by  the  Union  to  Ukraine,  ensuring  coordination  and 
efficiency, that has, as objectives, to help maintaining the macro-financial stability of 
the  country,  contributing  to  the  peaceful  recovery,  reconstruction,  restoration  and 
modernisation of the country, further strengthening the rule of law, democracy, respect 
for human rights and fundamental freedoms, supporting the integration of Ukraine in 
the internal market, as well as,  among others, the adoption and implementation of the 
political,  institutional,  legal,  administrative,  social  and  economic  reforms  required  to 
align to Union values and to progressively align to Union rules, standards, policies and 
practices (‘acquis’) with a view to future Union membership, thereby contributing to 
mutual  stability,  security,  peace,  prosperity  and  sustainability,  it  is  appropriate  to 
provide  that  budget  assistance  stemming  from  the  [Ukraine  Support  Loan]  to  be 
utilised  through  the  Ukraine  Facility.  The  Ukraine  Plan  should  be  updated  to  reflect 
such additional budget assistance, including measures to strengthen the rule of law and 
the fight against corruption. 

Regulation (EU) 2024/792 should therefore be amended accordingly. 

In view of the urgency entailed by the exceptional circumstances caused by Russia’s 
unprovoked  and  unjustified  war  of  aggression  and  of  recent  geopolitical  events,  it  is 
considered to be appropriate to invoke the exception to the eight-week period provided 
for in Article 4 of Protocol No 1 on the role of national Parliaments in the European 
Union, annexed to the Treaty on European Union, to the Treaty on the Functioning of 
the  European  Union  and  to  the  Treaty  establishing  the  European  Atomic  Energy 
Community. 

In the light of the situation in Ukraine and in order to allow for the prompt application 
of the measures provided for in this Regulation, it should enter into force as a matter 
of urgency on the day  following that of its  publication in  the  Official Journal of  the 
European Union, 

5 

Regulation … of the European Parliament and of the Council of… implementing enhanced cooperation 
on the establishment of the Ukraine Support Loan to Ukraine for 2026 and 2027 (OJ…, ELI: … 

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HAVE ADOPTED THIS REGULATION: 

Article 1 
Amendments to Regulation (EU) 2024/792 

Regulation (EU) 2024/792 is amended as follows: 

(1) 

In Article 6, paragraph 4 is replaced by the following: 

‘4. Amounts made accessible pursuant  to  Article  4(1)  of Regulation  (EU) [Ukraine Support 
Loan Regulation 212 TFEU] shall be implemented as additional financial support pursuant to 
Chapter  III  in  the  form  of  loans  and  shall  be  in  addition  to  the  amounts  referred  to  in 
paragraphs 2 and 3’. 

(2) 

in Article 22(2) the following subparagraph is added : 

‘Upon adoption of the Council implementing decision referred to in Article 19(1) in respect of 
the amounts referred in second subparagraph of Article 6(4), the Commission shall enter into 
an  amendment  or  addendum  to  a  loan  agreement  with  Ukraine  referred  to  in  the  first 
subparagraph  with  the  purpose  of  ensuring  the  implementation  of  the  amounts  pursuant  to 
Chapter III, with the exception of rules on the duration and repayment of the loan, including 
borrowing  cost  subsidy,  which  shall  be  governed  by  the  rules  of  Regulation  (EU)  [Ukraine 
Support Loan Regulation 212 TFEU]*. 

*Regulation (EU)… of the European Parliament and of the Council of… on … OJ…’ 

(3) 

in Article 23, paragraph 1 is replaced by the following: 

‘1.  By  way  of  derogation  from  Article  223(4)  of  Regulation  (EU,  Euratom)  (EU,  Euratom) 
2024/2509 and subject to available resources, the Facility may bear the cost of funding, cost 
of  liquidity  management,  and  cost  of  service  for  administrative  overheads  related  to  the 
borrowing  and  lending  (‘borrowing  costs  subsidy’),  except  for  costs  related  to  early 
repayment  of  the  loan  and  except  for  amounts  made  accessible  pursuant  to  Article  4(1)  of 
Regulation  (EU)  [Ukraine  Support    Loan  Regulation  212  TFEU].  For  the  period  from  1 
January  2024  to  31  December  2027,  the  borrowing  costs  subsidy  shall  be  covered  under 
Chapter V.’ 

Article 2 
Entry into force 

This  Regulation  shall  enter  into  force  on  the  day  following  that  of  its  publication  in  the 
Official Journal of the European Union. 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT 

1. 

1.1. 

1.2. 

1.3. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3 

Title of the proposal/initiative ...................................................................................... 3 

Policy area(s) concerned .............................................................................................. 3 

Objective(s) .................................................................................................................. 3 

1.3.1.  General objective(s) ..................................................................................................... 3 

1.3.2.  Specific objective(s) ..................................................................................................... 3 

1.3.3.  Expected result(s) and impact ...................................................................................... 3 

1.3.4. 

Indicators of performance ............................................................................................ 3 

1.4. 

1.5. 

The proposal/initiative relates to: ................................................................................. 4 

Grounds for the proposal/initiative .............................................................................. 4 

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative ............................................................ 4 

1.5.2.  Added value of EU involvement (it may result from different factors, e.g. 

coordination gains, legal certainty, greater effectiveness or complementarities). For 
the purposes of this section 'added value of EU involvement' is the value resulting 
from EU action, that is additional to the value that would have been otherwise 
created by Member States alone. ................................................................................. 4 

1.5.3.  Lessons learned from similar experiences in the past .................................................. 4 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 
other appropriate instruments ....................................................................................... 5 

1.5.5.  Assessment of the different available financing options, including scope for 

redeployment ................................................................................................................ 5 

1.6. 

1.7. 

2. 

2.1. 

2.2. 

2.2.1. 

2.2.2. 

Duration of the proposal/initiative and of its financial impact .................................... 6 

Method(s) of budget implementation planned ............................................................. 6 

MANAGEMENT MEASURES................................................................................... 8 

Monitoring and reporting rules .................................................................................... 8 

Management and control system(s) ............................................................................. 8 

Justification of the budget implementation method(s), the funding implementation 
mechanism(s), the payment modalities and the control strategy proposed .................. 8 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them............................................................................................................ 8 

2.2.3.  Estimation and justification of the cost-effectiveness of the controls (ratio between 

the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure) ........................................... 8 

2.3. 

3. 

3.1. 

Measures to prevent fraud and irregularities ................................................................ 9 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10 

Heading(s) of the multiannual financial framework and expenditure budget line(s) 
affected ....................................................................................................................... 10 

EN 

9 

  EN 

3.2. 

Estimated financial impact of the proposal on appropriations ................................... 12 

3.2.1.  Summary of estimated impact on operational appropriations.................................... 12 

3.2.1.1.  Appropriations from voted budget ............................................................................. 12 

3.2.1.2.  Appropriations from external assigned revenues ....................................................... 17 

3.2.2.  Estimated output funded from operational appropriations......................................... 22 

3.2.3.  Summary of estimated impact on administrative appropriations ............................... 24 

3.2.3.1. Appropriations from voted budget .............................................................................. 24 

3.2.3.2.  Appropriations from external assigned revenues ....................................................... 24 

3.2.3.3.  Total appropriations ................................................................................................... 24 

3.2.4.  Estimated requirements of human resources.............................................................. 25 

3.2.4.1.  Financed from voted budget....................................................................................... 25 

3.2.4.2.  Financed from external assigned revenues ................................................................ 26 

3.2.4.3.  Total requirements of human resources ..................................................................... 26 

3.2.5.  Overview of estimated impact on digital technology-related investments ................ 28 

3.2.6.  Compatibility with the current multiannual financial framework.............................. 28 

3.2.7.  Third-party contributions ........................................................................................... 28 

3.3. 

4. 

4.1. 

4.2. 

4.3. 

4.4. 

4.5. 

Estimated impact on revenue ..................................................................................... 29 

DIGITAL DIMENSIONS .......................................................................................... 29 

Requirements of digital relevance .............................................................................. 30 

Data ............................................................................................................................ 30 

Digital solutions ......................................................................................................... 31 

Interoperability assessment ........................................................................................ 31 

Measures to support digital implementation .............................................................. 32 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative 

Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  on 
amending Regulation (EU) 2024/792 of the European Parliament and of the Council 
of 29 February 2024 establishing the Ukraine Facility. 

1.2. 

Policy area(s) concerned  

EU relation with the rest of the world, economic and financial support. 

EN 

10 

  EN 

 
 
 
 
1.3. 

Objective(s) 

1.3.1.  General objective(s) 

To  make  available  to  Ukraine  financial  and  economic  assistance  pursuant  to  the 
Ukraine Support Loan Regulation with a view to supporting Ukraine in covering its 
financing needs for 2026 and 2027 notably resulting from Russia’s war of aggression 

1.3.2. 

Specific objective(s) 

To support macro-financial stability in Ukraine by providing loans under Chapter III 
of the Ukriane Facility. 

1.3.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

Ukraine  will  be  provided  with  sufficient  and  continuous  financial  support  for  2026 
and 2027 in response to and following the current crisis situation.  

1.3.4. 

Indicators of performance 

Specify the indicators for monitoring progress and achievements. 

The authorities of Ukraine are required to regularly report on the implementation of 
the Ukraine Plan.  

As  regards  the  objective  on  easing  financing  constraints,  The  Commission  services 
will  continue  to  monitor  public  finance  management,  following  the  operational 
assessment of the financial circuits and administrative procedures in Ukraine. 

An  annual  report  on  the  implementation  of  this  Regulation  to  the  European 
Parliament and Council is foreseen. An ex-post evaluation of the Regulation will be 
carried out by the Commission. 

1.4. 

The proposal/initiative relates to:  

 a new action  
 a new action following a pilot project / preparatory action6  

 the extension of an existing action  

 a merger or redirection of one or more actions towards another/a new action 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative 

Specific  provisions  on  the  prevention  of  fraud  and  other  irregularities,  consistent 
with  the  Financial  Regulation,  are  applicable,  including  the  relevant  provisions  on 
ensuring  the  Union’s  financial  interest  as  laid  down  in  the  Framework  Agreement 
under Regulation (EU) 2024/792.  

1.5.2.  Added  value  of  EU  involvement  (it  may  result  from  different  factors,  e.g. 
coordination gains, legal certainty, greater effectiveness or complementarities). For 
the  purposes  of  this  section  'added  value  of  EU  involvement'  is  the  value  resulting 

6 

As referred to in Article 58(2), point (a) or (b) of the Financial Regulation. 

EN 

11 

  EN 

 
from  EU  action,  that  is  additional  to  the  value  that  would  have  been  otherwise 
created by Member States alone. 

Reasons  for  action  at  EU  level  (ex-ante):  This  proposal  responds  to  the  need  for  a 
common  response  in  providing  support  to  Ukraine  on  an  adequate  scale,  which 
cannot  be  sufficiently  achieved  by  the  Member  States  alone  and  can  be  better 
achieved  by  the  EU.  The  main  reasons  are  the  fiscal  capacity  and  budgetary 
constraints faced at the national level and the need for strong coordination in order to 
maximise the scale and effectiveness of the support, while limiting the burden on the 
administrative  capacity  of  Ukrainian  authorities,  which  is  very  stretched  in  the 
current circumstances. 

The  initiative  is  part  of  the  EU’s  objective  to  provide  support  to  Ukraine  and 
reinforces  actions  by  the  Union  for  economic  support,  as  well  as  the  Union’s 
initiatives to coordinate multilateral actions. 

Expected  generated  EU  added  value  (ex-post):  The  expected  EU  added  value, 
notably in comparison to other EU instruments, is to swiftly support macro-financial 
stability via easing Ukraine’s external and internal financing constraints  - within an 
appropriate framework for reporting requirements. 

1.5.3.  Lessons learned from similar experiences in the past 

While  the  Facility  is  to  a  large  extent  an  unprecedented  instrument  designed  to 
respond  to  a  specific  situation  faced  by  a  country  at  war,  which  is  a  neighbouring 
country of the Union as well as being a candidate for membership of the Union, the 
proposal  builds  on  the  experience  of  past  and  current  support  provided  to  Ukraine 
and  other  third  countries,  as  well  as  on  the  lessons  learned  from  the  Recovery  and 
Resilience Facility, which was established in 2020, while accounting for the specific 
circumstances of Ukraine being a country at war. 

The  mid-term  evaluation  of  the  Facility  is  underway,  with  the  results  due  to  be 
presented in 2026. 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 

other appropriate instruments 

The proposal is compatible with the ceilings of the 2021-2027 multiannual financial 
framework. Details of the compatibility of the Ukraine Support Loan can be found in 
the [UKRAINE SUPPORT LOAN PROPOSAL DOCUMENT] 

1.5.5.  Assessment  of  the  different  available  financing  options,  including  scope  for 

redeployment 

On 18 December the European Council agreed a EUR 90 billion to Ukraine to meet 
its financing needs over 2026-2027. This will be the main instrument for the EU to 
provide financial support to Ukraine to cover its critical needs. 

EN 

12 

  EN 

1.6. 

Duration of the proposal/initiative and of its financial impact 

 limited duration  

–    in effect from 01/12/2025 to 31/12/2027  

–    financial  impact  from  YYYY  to  YYYY  for  commitment  appropriations  and 

from YYYY to YYYY for payment appropriations.  

 unlimited duration 

–  Implementation with a start-up period from YYYY to YYYY, 

–  followed by full-scale operation. 

1.7.  Method(s) of budget implementation planned  

 Direct management by the Commission 

–   by its departments, including by its staff in the Union delegations;  

–    by the executive agencies  

 Shared management with the Member States  

  Indirect management by entrusting budget implementation tasks to: 

–   third countries or the bodies they have designated 

–  international organisations and their agencies (to be specified) 

–  the European Investment Bank and the European Investment Fund 

–   bodies referred to in Articles 70 and 71 of the Financial Regulation 

–  public law bodies 

–  bodies governed by private law with a public service mission to the extent that 

they are provided with adequate financial guarantees 

–  bodies governed by the private law of a Member State that  are entrusted with 
the  implementation  of  a  public-private  partnership  and  that  are  provided  with 
adequate financial guarantees 

–   bodies or persons entrusted with the implementation of specific actions in the 
common  foreign  and  security  policy  pursuant  to  Title  V  of  the  Treaty  on 
European Union, and identified in the relevant basic act 

–  bodies  established  in  a  Member  State,  governed  by  the  private  law  of  a 
Member  State  or  Union  law  and  eligible  to  be  entrusted,  in  accordance  with 
sector-specific  rules,  with  the  implementation  of  Union  funds  or  budgetary 
guarantees,  to  the extent that such bodies are controlled by public law bodies or 
by bodies governed by private law with a public service mission, and are provided 
with adequate financial guarantees in the form of joint and several liability by the 
controlling bodies or equivalent financial guarantees and which may be, for each 
action, limited to the maximum amount of the Union support. 

Comments  

N/A 

EN 

13 

  EN 

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

The monitoring and reporting obligations under Regulation (EU) 2024/792 apply. 

The Commission will report annually to the European Parliament, the Council, and 
the  Committee  referred  to  in  Article  39  on  the  implementation  of  funds  provided 
under the Facility. The Commission will also carry out an ex-post evaluation of the 
Regulation. 

2.2.  Management and control system(s)  

2.2.1. 

Justification  of  the  budget  implementation  method(s),  the  funding  implementation 
mechanism(s), the payment modalities and the control strategy proposed 

The  actions  to  be  financed  under  this  proposal  will  be  implemented  under  direct 
management by the Commission.  

2.2.2. 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them 

To protect  the Union’s financial interests,  Ukraine will utilise the management and 
control systems as proposed in the Ukraine Plan established under Regulation (EU) 
2024/792. 

2.2.3.  Estimation  and  justification  of  the  cost-effectiveness  of  the  controls  (ratio  between 
the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure)  

Financial contribution will be provided to Ukraine in the form of financing not linked 
to cost referred to in point (a) of Article 125(1) of the Financial Regulation. 

2.3.  Measures to prevent fraud and irregularities  

Ukraine will, in accordance with the Financial Regulation, grant the necessary rights 
and  access  to  the  Commission,  the  European  Anti-Fraud  Office  (OLAF),  the 
European Court of Auditors and, where applicable, the European Public Prosecutor’s 
Office, including from  third parties involved in  the implementation  of Union funds 
during and after the availability period of the Guaranteed Loan. Ukraine should also 
report irregularities in relation to the use of the funds to the Commission, in line with 
the procedures provided for in the framework agreement under the Ukraine Facility.

EN 

14 

  EN 

 
 
3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

•  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Heading of 
multiannual 
financial 
framework 

Number  

Diff./Non-
diff.7 

from 
EFTA 
countries8 

Contribution  

from 
candidate 
countries 
and 
potential 
candidates9 

From 
other 
third 
countries 

other assigned 
revenue 

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

Diff./Non
-diff. 

Diff./Non
-diff. 

Diff./Non
-diff. 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

•  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Heading of 
multiannual 
financial 
framework 

Number  

Diff./Non-
diff. 

from 
EFTA 
countries 

Contribution  

from 
candidate 
countries 
and 
potential 
candidates 

from 
other 
third 
countries 

other assigned 
revenue  

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

Diff./Non
-diff. 

Diff./Non
-diff. 

Diff./Non
-diff. 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

7 
8 
9 

Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidates from the Western Balkans. 

EN 

15 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2. 

Estimated financial impact of the proposal on appropriations  

3.2.1. 

Summary of estimated impact on operational appropriations  

–    The proposal/initiative does not require the use of operational appropriations  

–    The proposal/initiative requires the use of operational appropriations, as explained below 

3.2.1.1.  Appropriations from voted budget 

Heading of multiannual financial framework  

Number 

EUR million (to three decimal places) 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes  
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

=1a+1b+3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

16 

EN 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

•  TOTAL  appropriations  of  an  administrative  nature  financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

TOTAL appropriations Under          

Heading 1 to 6 

Commitments 

of the multiannual financial framework 
(Reference amount) 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

17 

EN 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
Heading of multiannual financial  framework  

7 

‘Administrative expenditure’  

 Human resources  
 Other administrative expenditure  
TOTAL DG <…….> 

DG: <…….> 

Appropriations  

DG: <…….> 

 Human resources  
 Other administrative expenditure  
TOTAL DG <…….> 

Appropriations  

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL appropriations under HEADING 7 of the multiannual financial 
framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

0.000 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

3.2.1.2.  Appropriations from external assigned revenues 

EUR million (to three decimal places) 

EN 

18 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Heading of multiannual financial framework  

Number 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes  
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

=1a+1b+3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

19 

EN 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
  
TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

TOTAL  appropriations  of  an  administrative  nature  financed 
from the envelope for specific programmes  

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

(4) 

(5) 

(6) 

=4+6 

=5+6 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

0.000 

Year 

2026 

0.000 

Year 

2027 

0.000 

0.000 

TOTAL MFF 
2021-2027 

EN 

20 

EN 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

•  TOTAL  appropriations  of  an  administrative  nature  financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

TOTAL appropriations under Headings 1 
to 6 

Commitments 

of the multiannual financial framework (Reference 
amount) 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

21 

EN 

 
 
 
 
 
Heading of multiannual financial framework  

7 

‘Administrative expenditure’  

EUR million (to three decimal places) 

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL appropriations under HEADING 7 of the multiannual 
financial framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

0.000 

0.000 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

22 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
3.2.2.  Estimated output funded from operational appropriations (not to be completed for decentralised agencies) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

OUTPUTS 

Commitment appropriations in EUR million (to three decimal places) 

Enter as many years as necessary to show the 
duration of the impact (see Section1.6) 

TOTAL 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost  N

o

Cost 

o
N

Cost 

Total 
No 

Total 
cost 

Indicate 
objectives and 
outputs  

 

Type10 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 111… 

- Output 

- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

TOTALS 

10 
11 

Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.). 
As described in Section 1.3.2. ‘Specific objective(s)’  

EN 

23 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.3. 

Summary of estimated impact on administrative appropriations  

–    The  proposal/initiative  does  not  require  the  use  of  appropriations  of  an 

administrative nature  

–    The proposal/initiative requires the use of appropriations of an administrative 

nature, as explained below 

3.2.3.1. Appropriations from voted budget 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
2021 - 2027 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

Other expenditure of an administrative nature 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

3.2.3.2.  Appropriations from external assigned revenues 

EXTERNAL ASSIGNED REVENUES 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
2021 - 2027 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

Other expenditure of an administrative nature 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

VOTED APPROPRIATIONS                            

+                                                               

Year 

2024 

Year 

Year 

Year 

2025 

2026 

2027 

TOTAL 
2021 - 
2027 

3.2.3.3.  Total appropriations 

TOTAL 

EXTERNAL ASSIGNED REVENUES 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

24 

  EN 

 
  
  
Other expenditure of an administrative nature 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

The  appropriations  required  for  human  resources  and  other  expenditure  of  an  administrative  nature 
will  be  met  by  appropriations  from  the  DG  that  are  already  assigned  to  management  of  the  action 
and/or  have  been  redeployed  within  the  DG,  together,  if  necessary,  with  any  additional  allocation 
which may be granted to the managing DG under the annual allocation procedure and in the light of 
budgetary constraints. 

3.2.4.  Estimated requirements of human resources  

–    The proposal/initiative does not require the use of human resources  

–    The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below 

3.2.4.1.  Financed from voted budget 

Estimate to be expressed in full-time equivalent units (FTEs) 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation Offices) 

20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Other budget lines (specify) 

• External staff (inFTEs) 

20 02 01 (AC, END from the ‘global envelope’) 

20 02 03 (AC, AL, END and JPD in the EU Delegations) 

Admin. Support 
line 
[XX.01.YY.YY] 

- at Headquarters 

- in EU Delegations  

01 01 01 02 (AC, END - Indirect research) 

 01 01 01 12 (AC, END - Direct research) 

Other budget lines (specify) - Heading 7 

Other budget lines (specify) - Outside Heading 7 

TOTAL 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3.2.4.2.  Financed from external assigned revenues 

EXTERNAL ASSIGNED REVENUES 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation Offices) 

20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

25 

  EN 

 
  
 
Other budget lines (specify) 

• External staff (in full time equivalent units) 

20 02 01 (AC, END from the ‘global envelope’) 

20 02 03 (AC, AL, END and JPD in the EU Delegations) 

Admin. Support 
line  
[XX.01.YY.YY] 

- at Headquarters 

- in EU Delegations  

01 01 01 02 (AC, END - Indirect research) 

 01 01 01 12 (AC, END - Direct research) 

Other budget lines (specify) - Heading 7 

Other budget lines (specify) - Outside Heading 7 

TOTAL 

3.2.4.3.  Total requirements of human resources 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

TOTAL VOTED APPROPRIATIONS                                                   

Year 
+                                                                                               
2025 

2024 

Year 

EXTERNAL ASSIGNED REVENUES 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

Year 

Year 

2026 

2027 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation Offices) 

20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Other budget lines (specify) 

• External staff (in full time equivalent units) 

20 02 01 (AC, END from the ‘global envelope’) 

20 02 03 (AC, AL, END and JPD in the EU Delegations) 

Admin. Support 
line  
[XX.01.YY.YY] 

- at Headquarters 

- in EU Delegations  

01 01 01 02 (AC, END - Indirect research) 

 01 01 01 12 (AC, END - Direct research) 

Other budget lines (specify) - Heading 7 

Other budget lines (specify) - Outside Heading 7 

TOTAL 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

The staff required to implement the proposal (in FTEs):  

To be covered by 
current staff 
available in the 
Commission 
services  

Exceptional additional staff* 

To be financed 
under Heading 7 
or Research 

To be financed 
from BA line 

To be financed 
from fees 

Establishment 
plan posts 

EN 

N/A 

26 

  EN 

 
 
 
 
 
 
 
External 
staff 
(CA, SNEs, INT) 

Description of tasks to be carried out by: 

Officials and temporary staff 

External staff 

3.2.5.  Overview of estimated impact on digital technology-related investments 

Compulsory: the best estimate of the digital technology-related investments entailed 
by the proposal/initiative should be included in the table below.  

Exceptionally,  when  required  for  the  implementation  of  the  proposal/initiative,  the 
appropriations under Heading 7 should be presented in the designated line.  

The appropriations under Headings 1-6 should be reflected as “Policy IT expenditure 
on operational programmes”. This expenditure refers to the operational budget to be 
used to re-use/ buy/ develop IT platforms/ tools directly linked to the implementation 
of the initiative and their associated investments (e.g. licences, studies, data storage 
etc).  The  information  provided  in  this  table  should  be  consistent  with  details 
presented under Section 4 “Digital dimensions”. 

TOTAL Digital and IT appropriations 

Year 

Year 

Year 

Year 

2024 

2025 

2026 

2027 

TOTAL 
MFF 
2021 - 
2027 

HEADING 7 

IT expenditure (corporate)  

Subtotal HEADING 7 

Outside HEADING 7 

Policy IT expenditure on operational 
programmes 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

3.2.6.  Compatibility with the current multiannual financial framework  

The proposal/initiative: 

–    can be fully financed through redeployment within the relevant heading of the 

multiannual financial framework (MFF) 

–    requires use of the unallocated margin under the relevant heading of the MFF 

and/or use of the special instruments as defined in the MFF Regulation 

–    requires a revision of the MFF 

3.2.7.  Third-party contributions  

The proposal/initiative: 

–    does not provide for co-financing by third parties 

EN 

27 

  EN 

 
 
 
 
 
 
 
  
–   provides for the co-financing by third parties estimated below: 

Appropriations in EUR million (to three decimal places) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

Total 

Specify the co-financing body  

TOTAL appropriations co-
financed  

3.3. 

Estimated impact on revenue  

–    The proposal/initiative has no financial impact on revenue. 

–    The proposal/initiative has the following financial impact: 

– 

– 

– 

Budget revenue line: 

Article …………. 

 

 

on own resources  

on other revenue 

  please indicate, if the revenue is assigned to expenditure lines 

Appropriations 
available for the 
current financial 
year 

     EUR million (to three decimal places) 

Impact of the proposal/initiative12 

Year 2024 

Year 2025  Year 2026 

Year 2027 

For assigned revenue, specify the budget expenditure line(s) affected. 

Other  remarks  (e.g.  method/formula  used  for  calculating  the  impact  on  revenue  or 
any other information). 

4. 

DIGITAL DIMENSIONS 

4.1. 

Requirements of digital relevance 

The  initiative  provides  support  to  a  third  country  and  does  not  establish  new  EU-level 
digital  public  services  for  natural  or  legal  persons  inside  the  Union.  Nonetheless,  digital 
elements  are  supportive  for  the  Ukraine  Support    Loan  where  financial  assistance 
management, defence industrial capability support, and loan initiatives require information 
exchange,  verification,  storage  and  also  provision  of  information  to  the  Council  and 
European Parliament where applicable.  

R1 – Digital processes for financing and implementation.  

Description:  transmission  of  reports,  statements  or  supporting  documents  electronically 

12 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 20% for collection costs. 

EN 

28 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
using  secure  channels  and  Commission  systems  for  workflows  such  as  requests, 
verification, implementing decision or disbursements. 

Stakeholders:  Commission  services  and  Council;  beneficiary  authorities,  and  EEAS  for 
monitoring the preconditions defined in Article 5. 

Processes: Reporting, monitoring, financial management, information exchange. 

R2  –  Exchange  with  the  European  Parliament  and  the  Council,  including  audit-relevant 
information (in particular  Articles 37 and 39)  

sensitive 

Description:  The  Commission  must  provide  the  European  Parliament  and  Council  with 
reports  and 
systems,  where  necessary. 
through 
 Stakeholders:  Commission  services;  European  Parliament;  Council;  beneficiary 
authorities 
(upstream). 
 Processes:  Reporting;  audit  information  exchange;  transmission  of  classified/sensitive 
documents.  

information 

secure 

4.2. 

Data 

For R1 and R2, the data includes financial figures, disbursement documentation, and other 
information (including potentially sensitive/classified material). 

Data exchanges are purpose-bound, minimal, interoperable and carried out through existing 
secure  EU  systems,  avoiding  duplicate  data  collection,  aligning  with  the  European  Data 
Strategy. 

Existing  Commission  datasets  and  reporting  channels  will  get  reused  and  the  aim  is  that 
data already submitted for disbursement or monitoring is not requested again, in-line with 
the once-only principle. 

Providers: Beneficiary authorities (R1). 

Recipients: Commission services; European Parliament and Council for reporting (R2). 

Triggers:  Reporting  cycles,  disbursement  requests,  guarantee  notifications,  audit 
requirements. 

Frequency: Periodic (e.g. monthly, or as otherwise defined in the Regulation), and ad hoc 
for financial or audit needs.  

4.3. 

Digital solutions 

Concerning  all  relevant  requirements  of  digital  relevance  (R1,  R2),  the  Commission 
shall  use  a  secured  exchange  system  and  data  templates  in  order  to  facilitate  the 
exchange  of  classified  information  and  sensitive  information  between  the  Commission 
and Ukraine and, where appropriate, with the Member States or third countries.  

Responsibility:  Commission  services  and  beneficiary  authorities  or  Member  States  or 
third countries, where appropriate. 

AI: No AI functionality is mandated. 

Compliance:  All  systems  shall  comply  with  the  EU  cybersecurity  framework,  eIDAS, 
data-protection rules, and Commission rules on handling classified information. 

EN 

29 

  EN 

 
   
Reusability: All digital solutions build on existing Commission infrastructure.  

4.4. 

Interoperability assessment 

The Regulation requires secure exchange of classified/sensitive information, access by the 
Commission  to  all  necessary  data  for  obligations  laid  down  in  the  Regulation,  including 
verification,  and  protection  of  data.  All  obligations  are  planned  to  be  met  using  existing 
Commission secure systems without interoperability gaps. This supports R1 and R2.  

4.5.  Measures to support digital implementation 

As  the  Commission  already  provides  assistance  to  the  beneficiary  country  under  existing 
financial  and  operational  support  frameworks,  no  additional  digital  implementation 
measures are required for R1 and R2.   

EN 

30 

  EN