Commission Implementing Decision (EU) 2026/1323 of 12 June 2026 excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2026) 3911)
Date: 2026-06-12
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAFRD, EAGF, EU Member State, agricultural expenditure, aid to agriculture, eligibility criteria








L_202601323EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2026/1323


16.6.2026







            COMMISSION IMPLEMENTING DECISION (EU) 2026/1323
of 12 June 2026
         
excluding from European Union financing certain expenditure incurred by certain Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)


(notified under document C(2026) 3911)


(Only the Bulgarian, Danish, French, Greek, Hungarian, Italian, Latvian, Polish, Portuguese, Romanian and Slovak texts are authentic)


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (1), and in particular Articles 55 and 104 thereof,


Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (2), and in particular Article 52 thereof,


After consulting the Committee on the Agricultural Funds,

Whereas:







(1)


Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure as referred to in Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116.












(2)


In accordance with Article 52 of Regulation (EU) No 1306/2013 and Article 55 of Regulation (EU) 2021/2116, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question and formally communicate its conclusions to them.












(3)


In accordance with Article 52(3), second subparagraph, of Regulation (EU) No 1306/2013 and Article 34(3), third subparagraph, and Article 40 of Commission Implementing Regulation (EU) No 908/2014 (3), and Article 55(3), second subparagraph, of Regulation (EU) 2021/2116 and Article 37(3), third subparagraph, and Article 43 of Commission Implementing Regulation (EU) 2022/128 (4), some Member States made use of the conciliation procedure. The Commission has examined the reports issued by the Conciliation Body on the outcome of these conciliation procedures.












(4)


In accordance with Regulation (EU) No 1306/2013 and Regulation (EU) 2021/2116, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed, subject to, as regards expenditure incurred under Regulation (EU) 2021/2116, certain limitations in Article 55(1), second and third subparagraphs of that Regulation.












(5)


In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by certain Member States does not fulfil this requirement and can therefore not be financed under the EAGF and the EAFRD.












(6)


The Commission should indicate the amounts that are not recognised as being chargeable to the EAGF and the EAFRD. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to those Member States, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013 and Article 55(4), points (b) and (c), and Article 55(5) of Regulation (EU) 2021/2116.












(7)


The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.












(8)


As regards the cases covered by this decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the Member States concerned in the summary report on the subject (5).












(9)


This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 30 April 2026.





HAS ADOPTED THIS DECISION:



Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.


Article 2
This Decision is addressed to the Republic of Bulgaria, the Kingdom of Denmark, the Hellenic Republic, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Poland, the Portuguese Republic, Romania and the Slovak Republic.




Done at Brussels, 12 June 2026.


For the Commission

Christophe HANSEN
            

Member of the Commission






(1)  
            OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj.

(2)  
            OJ L 347, 20.12.2013, p. 549, ELI: http://data.europa.eu/eli/reg/2013/1306/oj.

(3)  Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59, ELI: http://data.europa.eu/eli/reg_impl/2014/908/oj).

(4)  Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 131, ELI: http://data.europa.eu/eli/reg_impl/2022/128/oj).

(5)  Ares(2026)3486796.




ANNEX
Financial Corrections

EAGF


Financial corrections - excluding cross-compliance


Budget Item: 6200
















Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






BG



Clearance of Accounts - Financial Clearance


2021


Errors in EAGF and EAFRD


ONE OFF


 


EUR


-9 251,72 


0,00 


-9 251,72 




 


 


 


 


 



Total BG:




EUR




-9 251,72 




0,00 




-9 251,72 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






DK



Clearance of Accounts - Financial Clearance


2023


CEB/2024/021/DK - 1.1. Follow up of irregularities arising from scrutiny checks


ONE OFF


 


EUR


-7 578,39 


0,00 


-7 578,39 




 


 


 


 


 



Total DK:




EUR




-7 578,39 




0,00 




-7 578,39 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






FR



Clearance of Accounts - Financial Clearance


2023


Debt management - EAGF


ONE OFF


 


EUR


- 272 113,96 


0,00 


- 272 113,96 




 


 


 


 


 



Total FR:




EUR




- 272 113,96 




0,00 




- 272 113,96 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






GR



Decoupled Direct Aids


2023


Correct calculation of the aid including administrative reductions and penalties


ONE OFF


 


EUR


-10 433 526,62 


- 569 006,67 


-9 864 519,95 




 


 


 


 


 



Total GR:




EUR




-10 433 526,62 




- 569 006,67 




-9 864 519,95 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






IT



Wine - Promotion in third countries


2020


10% flat rate FY2020 balance payments


FLAT RATE


10,00%


EUR


- 716 992,75 


0,00 


- 716 992,75 




 


Clearance of Accounts - Financial Clearance


2022


Debt management EAGF


ONE OFF


 


EUR


- 696 050,38 


0,00 


- 696 050,38 




 


Clearance of Accounts - Financial Clearance


2023


EAGF debt management


ONE OFF


 


EUR


- 546 814,09 


0,00 


- 546 814,09 




 


Wine - Promotion in third countries


2018


Flat rate 10% FY2018/2019 advance payments


FLAT RATE


10,00%


EUR


- 545 246,07 


- 260,29 


- 544 985,78 




 


Wine - Promotion in third countries


2019


Flat rate 10% FY2018/2019 advance payments


FLAT RATE


10,00%


EUR


-6 702 942,47 


0,00 


-6 702 942,47 




 


Wine - Promotion in third countries


2021


Flat rate 10% FY2021, 2022, 2023 adv+bal


FLAT RATE


10,00%


EUR


-3 423 913,56 


0,00 


-3 423 913,56 




 


Wine - Promotion in third countries


2022


Flat rate 10% FY2021, 2022, 2023 adv+bal


FLAT RATE


10,00%


EUR


- 707 692,13 


0,00 


- 707 692,13 




 


Wine - Promotion in third countries


2023


Flat rate 10% FY2021, 2022, 2023 adv+bal


FLAT RATE


10,00%


EUR


- 488 175,87 


0,00 


- 488 175,87 




 


Wine - Promotion in third countries


2020


Flat rate 2020 10% advance payments


FLAT RATE


10,00%


EUR


-3 224 667,99 


0,00 


-3 224 667,99 




 


Wine - Promotion in third countries


2018


Ineligible securities paid


ONE OFF


 


EUR


-40 984,08 


0,00 


-40 984,08 




 


Wine - Promotion in third countries


2019


Ineligible securities paid


ONE OFF


 


EUR


- 481 468,20 


0,00 


- 481 468,20 




 


Wine - Promotion in third countries


2020


Ineligible securities paid


ONE OFF


 


EUR


- 200 671,45 


0,00 


- 200 671,45 




 


Wine - Promotion in third countries


2021


Ineligible securities paid


ONE OFF


 


EUR


- 234 742,62 


0,00 


- 234 742,62 




 


 


 


 


 



Total IT:




EUR




-18 010 361,66 




- 260,29 




-18 010 101,37 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






LV



Clearance of Accounts - Financial Clearance


2023


Financial correction - debt declared irrecoverable FY2023 - EAGF


ONE OFF


 


EUR


- 815,60 


0,00 


- 815,60 




 


 


 


 


 



Total LV:




EUR




- 815,60 




0,00 




- 815,60 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






PL



Clearance of Accounts - Financial Clearance


2023


Late initiation and negligence in the recovery procedure


ONE OFF


 


EUR


- 131 463,48 


0,00 


- 131 463,48 




 


Clearance of Accounts - Financial Clearance


2022


Negligence in the recovery of debt cases


ONE OFF


 


EUR


-53 599 366,63 


0,00 


-53 599 366,63 




 


 


 


 


 



Total PL:




EUR




-53 730 830,11 




0,00 




-53 730 830,11 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






PT



Clearance of Accounts - Financial Clearance


2023


Debt management


ONE OFF


 


EUR


-81 196,97 


0,00 


-81 196,97 




 


 


 


 


 



Total PT:




EUR




-81 196,97 




0,00 




-81 196,97 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






RO



Clearance of Accounts - Financial Clearance


2022








—


Debt management issues - known error










—


Unjustified cancellation of debts










—


Legality and regularity of the expenditure - random and known errors






ONE OFF


 


EUR


-1 517 580,45 


0,00 


-1 517 580,45 




 


 


 


 


 



Total RO:




EUR




-1 517 580,45 




0,00 




-1 517 580,45 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






SK



Clearance of Accounts - Financial Clearance


2023


Debt management - EAGF


ONE OFF


 


EUR


-64 700,43 


0,00 


-64 700,43 




 


 


 


 


 



Total SK:




EUR




-64 700,43 




0,00 




-64 700,43 

















Currency




Gross Amount




Deductions




Net Decided






EUR



-84 127 955,91 


- 569 266,96 


-83 558 688,95 





EAFRD


Financial corrections - excluding cross-compliance


Budget Item: 5040
















Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






GR



Rural Development EAFRD measures subject to IACS


2023


Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State


ONE OFF


 


EUR


- 597 940,87 


-2 989,71 


- 594 951,16 




 


 


 


 


 



Total GR:




EUR




- 597 940,87 




-2 989,71 




- 594 951,16 

















Currency




Gross Amount




Deductions




Net Decided






EUR



- 597 940,87 


-2 989,71 


- 594 951,16 





Budget Item: 6201
















Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






BG



Clearance of Accounts - Financial Clearance


2021


EAFRD debt management - cancellation of debts


ONE OFF


 


EUR


-6 000,00 


0,00 


-6 000,00 




 


Clearance of Accounts - Financial Clearance


2021


EAFRD NIACS PIR


ESTIMATED BY AMOUNT


 


EUR


-3 352 204,61 


0,00 


-3 352 204,61 




 


Clearance of Accounts - Financial Clearance


2021


Errors in EAGF and EAFRD


ONE OFF


 


EUR


- 980,17 


0,00 


- 980,17 




 


 


 


 


 



Total BG:




EUR




-3 359 184,78 




0,00 




-3 359 184,78 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






DK



Clearance of Accounts - Financial Clearance


2023


Financial correction EAFRD - 1.2. Column W of Annex II


ONE OFF


 


EUR


- 164 278,78 


0,00 


- 164 278,78 




 


 


 


 


 



Total DK:




EUR




- 164 278,78 




0,00 




- 164 278,78 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






GR



Rural Development EAFRD measures subject to IACS


2023


Appropriate checks to ensure that applications fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State


ONE OFF


 


EUR


-5 368 741,85 


-26 843,75 


-5 341 898,10 




 


 


 


 


 



Total GR:




EUR




-5 368 741,85 




-26 843,75 




-5 341 898,10 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






HU



Rural Development EAFRD Knowledge and innovation


2021


Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023


ONE OFF


 


EUR


-3 279 669,57 


0,00 


-3 279 669,57 




 


Rural Development EAFRD Knowledge and innovation


2022


Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023


ONE OFF


 


EUR


-3 506 249,13 


0,00 


-3 506 249,13 




 


Rural Development EAFRD Knowledge and innovation


2023


Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2021-2023


ONE OFF


 


EUR


-3 446 634,53 


0,00 


-3 446 634,53 




 


Rural Development EAFRD Knowledge and innovation


2024


Measure 1.2 Electronic administration (EC and non-EC period) broken down by region by financial year and budget code 2024


ONE OFF


 


EUR


-1 674 905,39 


0,00 


-1 674 905,39 




 


Rural Development EAFRD Knowledge and innovation


2021


Measure 1.2 Group information sessions


ONE OFF


 


EUR


-6 208,83 


0,00 


-6 208,83 




 


Rural Development EAFRD Knowledge and innovation


2022


Measure 1.2 Group information sessions


ONE OFF


 


EUR


-8 030,16 


0,00 


-8 030,16 




 


Rural Development EAFRD Knowledge and innovation


2023


Measure 1.2 Group information sessions


ONE OFF


 


EUR


-5 827,23 


0,00 


-5 827,23 




 


Rural Development EAFRD Knowledge and innovation


2019


Measure 6.4 2019-2023


FLAT RATE


25,00%


EUR


-1 900 938,92 


0,00 


-1 900 938,92 




 


Rural Development EAFRD Knowledge and innovation


2020


Measure 6.4 2019-2023


FLAT RATE


25,00%


EUR


-3 256 818,70 


-1 063,11 


-3 255 755,59 




 


Rural Development EAFRD Knowledge and innovation


2021


Measure 6.4 2019-2023


FLAT RATE


25,00%


EUR


-2 622 754,69 


-2 583,66 


-2 620 171,03 




 


Rural Development EAFRD Knowledge and innovation


2022


Measure 6.4 2019-2023


FLAT RATE


25,00%


EUR


-1 296 164,25 


- 283,81 


-1 295 880,44 




 


Rural Development EAFRD Knowledge and innovation


2023


Measure 6.4 2019-2023


FLAT RATE


25,00%


EUR


- 588 617,47 


0,00 


- 588 617,47 




 


Rural Development EAFRD Knowledge and innovation


2024


Measure 6.4 2024


FLAT RATE


25,00%


EUR


- 201 927,60 


0,00 


- 201 927,60 




 


 


 


 


 



Total HU:




EUR




-21 794 746,47 




-3 930,58 




-21 790 815,89 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






IT



Clearance of Accounts - Financial Clearance


2022


OLAF case EAFRD


ONE OFF


 


EUR


- 418 568,95 


0,00 


- 418 568,95 




 


 


 


 


 



Total IT:




EUR




- 418 568,95 




0,00 




- 418 568,95 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






LV



Clearance of Accounts - Financial Clearance


2023


Financial Correction - Debt declared irrecoverable FY2023


ONE OFF


 


EUR


- 121 814,06 


0,00 


- 121 814,06 




 


 


 


 


 



Total LV:




EUR




- 121 814,06 




0,00 




- 121 814,06 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






PL



Clearance of Accounts - Financial Clearance


2023


Late initiation of the recovery procedure


ONE OFF


 


EUR


- 133 680,20 


0,00 


- 133 680,20 




 


Clearance of Accounts - Financial Clearance


2016


Negligence in the recovery procedure


ONE OFF


 


EUR


-16 900,10 


0,00 


-16 900,10 




 


 


 


 


 



Total PL:




EUR




- 150 580,30 




0,00 




- 150 580,30 






Member State




Measure




FY




Reason




Type




Correction %




Currency




Gross Amount




Deductions




Net Decided






SK



Clearance of Accounts - Financial Clearance


2023


Debt management - EAFRD


ONE OFF


 


EUR


-3 106 867,14 


0,00 


-3 106 867,14 




 


 


 


 


 



Total SK:




EUR




-3 106 867,14 




0,00 




-3 106 867,14 

















Currency




Gross Amount




Deductions




Net Decided






EUR



-34 484 782,33 


-30 774,33 


-34 454 008,00 















Financial Corrections




Total Net Decided






EAGF




Financial corrections - excluding cross-compliance




-83 558 688,95 






EAFRD




Financial corrections - excluding cross-compliance




-35 048 959,16 






TOTAL:



 



- 118 607 648,11 















Reimbursements




Total Net Decided






TOTAL:




0,00 








ELI: http://data.europa.eu/eli/dec_impl/2026/1323/oj
ISSN 1977-0677 (electronic edition)