Source: EURLEX
Language: en
Format: md

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 590 final

2025/0590(COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

{SEC(2025) 592 final} - {SWD(2025) 592 final} - {SWD(2025) 593 final}

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

This proposal provides for a date of application as of 1 January 2028 and is presented for a Union of Member States.

·Reasons and objectives

The Single Market and Customs Programme is part of the post-2027 Multiannual Financial Framework (MFF) package and aims to consolidate four individual funding programmes of the current MFF in a new programme to support activities in different policy areas) that contribute to the smooth functioning of the Single Market, Customs Union, Taxation and Anti-Fraud. The programme will also cover the development, production and dissemination of European statistics, as it is defined in the Regulation (EC) 223/2009.

This programme has the potential to produce synergies with cross-cutting impacts covering several policy areas. It also aims to simplify access to funding for applicants and reduce the overall administrative burden. As a result of the flexibility, the programme enhances the adaptability and responsiveness to unforeseen needs and should achieve its general and specific objectives more effectively than its predecessors, while ensuring coherence between all its components, ultimately producing greater EU value added.

The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness, and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive European economy. It has been key to bringing prosperity, growth and solidarity, and supporting Europe’s resilience and preparedness against unforeseen challenges and crises such as the COVID-19 pandemic. With a GDP of €18 trillion, the Single Market stands today as the world’s second-largest economy.
[1](#footnote2)

In today’s uncertain world and volatile geopolitical challenges, the importance of the Single Market as our European home market of 450 million people and 26 million businesses is ever increasing. The Political Guidelines for the 2024-2029 European Commission
[2](#footnote3)
 and the recent reports by Enrico Letta and Mario Draghi stress the need to consolidate and exploit the potential of the Single Market, including research and innovation drivers.
[3](#footnote4)
.

Moreover, the Single Market Strategy
[4](#footnote5)
, the EU Startup and Scaleup Strategy
[5](#footnote6)
 and the Savings and Investments Union Strategy
[6](#footnote7)
  also set out a new approach to create a more simple, fair, seamless and strong European home market with deep capital pools, simplifying regulations, stimulating reforms, removing barriers, including obstacles linked with differences among Member States legislation and administrative procedures, and promoting cross-border trade and investment to boost competitiveness and growth. A key additional condition for the success of the Single Market is an effective cohesion policy and harmonized legislation and administrative procedures.

EU tax policy is key to improving the functioning of the Single Market, its competitiveness and investments, including by avoiding distortions of competition through taxation. Digitalisation and modernisation of taxation are now key-factors to effectively implementing EU taxation policy, and supporting revenue collection for the EU and Member States’ budgets. Coordination on tax matters amongst Member States improve the fight against tax fraud, tax evasion and tax avoidance.

The Single Market is intrinsically linked with the continuously evolving EU Customs Union, which has been safeguarding the EU’s external borders since 1968. The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the Single Market and other EU political priorities, including contributing to Europe’s economic security strategy. It is key both for collecting duties for the Union budget and for ensuring external border and supply chain security, contributing to safety and security in the European Union.

To make the Customs Union work in practice, the Commission and the customs administrations of the Member States need to design and implement common solutions to common problems. Over the past decades, the responsibilities of Member States’ customs authorities have extended beyond their traditional role of supervising and facilitating EU trade and its economic interests to take on an increasing number of responsibilities in the field of safety and security in order to (i) protect the public against health, environment and civil security threats, and (ii) to protect European businesses against unfair global competition from non-compliant goods. This broad mandate means the customs administrations are now effectively the lead authority for the control of goods entering the Single Market at the EU's external borders and underpin a highly performing Customs Union, capable of adjusting to challenges such as geopolitical uncertainties and to increasingly volatile international trade patterns.

The Schengen area is a strategic asset of the Union and a key enabler for the free movement of persons and labour mobility and for building resilience through coordinated responses to cross-border security challenges. By eliminating barriers to mobility, Schengen enhances cross-border business activity and plays an important role in advancing the Union’s strategic autonomy, reinforcing its capacity to remain resilient and interconnected in the face of global disruptions.

Safeguarding the Single Market and Customs Union from fraud and illegal activities affecting the financial interests of the Union is key. Article 325 of the Treaty on the Functioning of the European Union (TFEU) establishes shared responsibility between, the Union and the Member States for countering fraud, corruption and any other illegal activities affecting the financial interests of the Union. Protecting the financial interests of the Union should cover all aspects of the Union budget, on both the revenue and expenditure sides.

This Single Market and Customs Programme acts as an enabler for the infrastructure of the Single Market. It should encompass a regulatory and operational framework supporting competitiveness and growth covering policy areas such as market surveillance, standardisation, product conformity, consumer protection, intellectual property rights (IPR), public procurement, crisis management, financial services, competition policy, enforcement, implementing tools for administrative cooperation and access to information, and the production, development and dissemination of official European statistics.

In the aforementioned areas, EU level action is required to comply with legal obligations enshrined in the Treaties and secondary legislation. The Member States and the Commission share the responsibility for the correct implementation, application and enforcement of EU law. This includes ensuring compliance with Single Market rules, and respecting people’s and businesses’ rights. The Commission’s work on ensuring compliance in this area combines three main aspects: removing barriers within the Single Market, facilitating collaboration with Member States and facilitating collaboration between Member States; as well as corrective implementation, enforcement actions and stimulating reforms. Developing the tools to support action in these three areas is fundamental for ensuring and improving the functioning of the Single Market and Customs Union.

Furthermore, as part of the integration process for all enlargement countries towards fully functioning market economies, there is a need to support the approximation of legislation, to provide capacity building, including improving operational capacities and to provide targeted awareness raising.

Effectively implementing EU standards, policies and compliance with EU rules governing the Single Market and Customs Union, and cooperation between national authorities constitute challenges to be addressed, to support reforms, collaborative opportunities, human competency building and other initiatives. In particular, to reduce administrative burden on businesses and citizens, Single Market rules should be streamlined and simplified, where relevant, and be further underpinned by collaborative and innovative tools promoting a paperless Single Market.

Considering the interconnections and interactions between the respective policies outlined above, continuous funding must be ensured in the area of the Single Market and Customs Union, to support compliance with EU rules and cooperation among Member States.

The Single Market and Customs Programme addresses these policy needs by bringing together activities financed under four predecessor programmes in the area of (i) the Single Market (including market surveillance, product conformity, standardisation, consumer protection, competition policy, company law, contract law, intellectual property rights, crisis management, public procurement, financial services, and European statistics), (ii) customs, (iii) taxation and (iv) anti-fraud.

This programme integrates the following current programmes:

– parts
[7](#footnote8)
 of the Single Market Programme (SMP) established by Regulation (EU) 2021/690 of the European Parliament and of the Council
[8](#footnote9)
, 

–the Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council
[9](#footnote10)
, 

–the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council
[10](#footnote11)
 type interventions,

–the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council
[11](#footnote12)
, and

–the Union Anti-Fraud Programme established by Regulation (EU) 2021/785 of the European Parliament and of the Council
[12](#footnote13)
.

Under the Multiannual Financial Framework (MFF) 2021-2027, the Single Market Programme offers funding opportunities, in line with the Union’s legal obligations, to deliver on a major policy priority of the Union namely the completion of the barrier-free Single Market. Its aim is to protect and empower citizens, consumers, investors and businesses, by enforcing Union law, facilitating market access (while ensuring a high level of consumer protection), and by enhancing cooperation between the competent authorities of Member States and between the competent authorities of Member States and the Commission and the decentralised Union agencies.

Another aim is to develop, produce and disseminate official European statistics that play a pivotal role in informing a wide range of EU policies including the objectives and functioning of the Single Market and the Union’s competitiveness. The European Statistical System is increasingly benefiting from new data sources and technologies that lead to more timely and relevant statistics in support of all EU political priorities. Reliable and comparable European statistics developed, produced and disseminated under the programme pursuant to Regulation (EC) No 223/2009 are essential for evidence-based decision-making.

The EU Customs and Fiscalis programmes 2021-2027 accompany the customs and tax policies in the EU. Designed as cooperation programmes, both have a heavy digital component and face the same challenges mentioned above, including – on the customs policy side – ensuring adequate funding to secure the functioning of a well performing Customs Union and to address challenges in the digital age. The cross-border nature of infrastructure and services and the focus on system interoperability are evident both in the area of customs and taxation.

The Customs programme 2021-2027 supports the Customs Union and customs authorities working together and acting as one to:

–protect the financial and economic interests of the Union and its Member States,

–ensure security and safety within the Union, and

–protect the Union from unfair and illegal trade, while facilitating legitimate business activity.

Approximately 95% of its budget is dedicated to Commission procurement for central digital systems and solutions. The Customs programme also includes components for collaborative and human competency building activities that are at the disposal of all programme participating countries (Member States and candidate/potential candidate countries). These activities work to ensure EU customs authorities work together and act as one.

The Customs programme includes an objective of efficiency gains for EU customs policy and an increase in the agile use of data.
[13](#footnote14)
 In this respect, the future programme will be the transition and implementation vector, aiming to advance on creating efficiencies and modern digital solutions for the Customs Union
[14](#footnote15)
 in a more centralised digital environment. Without central supply chain monitoring and control by customs, the EU does not have full visibility on which goods enter and leave its territory. This weakens not only the credibility of the EU sectoral policies, but also limits the EU’s capacity as a geopolitical actor. 

At present there are almost 70 central customs IT systems (developed and operated by the Commission) that form the backbone of the Customs Union. These must be maintained to ensure the uninterrupted operation of the Customs Union, in line with the EU’s legal obligations, up until their overhaul by the EU Customs Data Hub.

The Customs Control Equipment Instrument (CCEI), which is part of the Integrated Border Management Fund under the MFF 2021-2027, shares the same general objective as the Customs programme.  Funding under this instrument allows Member States to purchase, maintain and upgrade of state-of-the-art customs equipment such as scanners, automated number plate recognition systems, sniffer dogs and mobile laboratories for sample analysis etc. The objective is to achieve adequate and equivalent results of customs checks, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders.  The Customs Reform Proposal
[15](#footnote16)
 has established the need for the future EU Customs Authority implementing the future CCEI-type interventions for the enlargement countries and addressing any crisis situations for the Member States.

The Fiscalis programme 2021-2027 supports the EU’s objectives for enhancing the functioning of the single market, for fostering the competitiveness of the Union and fair competition in the Union, for protecting the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and for improving tax collection. In this context, the programme supports the development, operation and modernisation of the key digital infrastructures for taxation
[16](#footnote17)
 in line with the Commission’s legal obligations established by EU legislation. This represents around 85% of the 2021-2027 programme’s budget, in the form of Commission procurement. The programme also supports project-based cooperation and human capacity building activities, to implement the EU tax policy objectives including enhancing the functioning of the Single Market. It also puts in place and operates common tools to facilitate cooperation in the Single Market, particularly in relation to the fight against tax evasion and fraud. The massive rise of artificial intelligence, cryptocurrency, with yet unknown consequences calls for adjusting ambitions and needs for digitalising and updating existing digital systems and infrastructures. Changing tax policies also call for more and better digital solutions to complement the portfolio of the existing 30 established central tax IT systems funded by the programme in line with the established EU level legal obligations.

The Union Anti-Fraud Programme (UAFP)
[17](#footnote18)
 serves a dual and essential role: it helps the Commission fulfil its obligations under Article 325 TFEU to safeguard the Union budget against fraud, corruption, and other irregularities, while simultaneously supporting Member States in their efforts to uphold the same commitment.

The UAFP has three vital components, each strengthening the EU’s defence against financial wrongdoing.

(1)First, it funds anti-fraud activities across Member States and associated third countries. This includes funding investigative equipment and specialised anti-fraud training, aimed at empowering those on the front lines of fraud prevention. 

(2)Second, it finances the Anti-Fraud Information System (AFIS), a secure IT platform that enables Member States and the Commission to safely store and exchange sensitive investigative information. This platform is grounded in the legal framework of Council Regulation (EU) No 515/97
[18](#footnote19)
, which ensures mutual administrative cooperation within the EU as well as with third countries.

(3)Third, it sets up the Irregularity Management System (IMS), which is a specialised part of the AFIS designed for reporting irregularities and suspected fraud to the Commission, in line with sector-specific legislation.

Both the AFIS and the IMS are essential pillars supporting the investigative mandate of OLAF and the Commission’s responsibilities. Their ongoing funding and development are therefore indispensable, ensuring the Union’s and Member States’ continued ability to detect, prevent, and address fraud at every level.

·Consistency with existing policy provisions in the policy area

The importance of the Single Market considering the emerging political challenges is identified in the Political Guidelines and recent reports from Enrico Letta and Mario Draghi. The Political Guidelines 
[19](#footnote20)
 highlight the need to deepen the Single Market in general and to create a new momentum to complete the Single Market in sectors like services, energy, defence, finance, electronic communications and digital, research and innovation, and to tackle challenges linked with e-commerce in order to ensure consumers and businesses benefit from a level playing field based on effective customs and tax controls.

The Single Market and Customs programme is consistent with other existing and proposed Union action programmes and funds that pursue similar objectives in related fields of competence.

It contributes to addressing policy priorities for the Single Market and for the Customs Union, in line with the Single Market Strategy, the European Economic Security Strategy
[20](#footnote21)
, the Commission’s Customs Reform Proposal, European Data Strategy and the Savings and Investments Union Strategy. As highlighted by the European Parliament in its Resolution on the 30th anniversary of the Single Market
[21](#footnote22)
, this programme is designed to be agile and continue to adapt to new challenges and evolving priorities.

The programme is in line with the Single Market Strategy
[22](#footnote23)
 and its objectives to make the Single Market simpler, fairer and stronger. The strategy aims to deepen and strengthen a data-based Single Market at the EU and national level, digitalising administration and reducing administrative barriers, to increase coordination of market surveillance authorities and to improve cooperation with customs authorities, tapping into synergies with capacities of the EU and national customs and market surveillance authorities and potentially establishing an EU Market Surveillance Authority. The actions set out in the strategy will stimulate reforms, make and simplify rules to remove barriers to the free movement of goods and services and improve the implementation and enforcement of Single Market, with which the objectives of this Programme are fully aligned. Shielding the Single Market from the disruptive impacts of crisis requires identifying weaknesses and ensuring appropriate, coordinated and swift responses. The Internal Market Emergency and Resilience Act (IMERA) aims to anticipate, prepare for and respond to the impact of future crises. It establishes governance structures, a crisis framework, and tools to safeguard the free movement of goods, persons, and services in times of emergency.

The programme will also facilitate the free movement of capital, the access of firms to investment and the competitiveness of the Union’s economy by providing support for the implementation of Regulation 1606/2002 on the application of international financial reporting standards
[23](#footnote24)
 and of the Corporate Sustainability Reporting Directive (CSRD)
[24](#footnote25)
. Regulation 1606/2002 requires the incorporation into Union law of International Financial Reporting Standards (IFRS Accounting Standards) adopted by the International Accounting Standards Board and related interpretations from the IFRS Interpretations Committee, so long as company accounts give a ‘true and fair view’
[25](#footnote26)
 and that the standards are conducive to the European public good. The programme will, therefore, continue Union support for the development of IFRS Accounting Standards and for the work of EFRAG
[26](#footnote27)
 in assessing whether the requirements for their incorporation into Union law are satisfied. The programme will also allow continued support for EFRAG’s involvement in the development of European Sustainability Reporting Standards (ESRS) in accordance with the CSRD.

The programme is consistent with the Union Customs Code
[27](#footnote28)
, the Commission’s proposal on the Customs Union Reform
[28](#footnote29)
 and other legislation that the customs authorities apply. The programme is furthermore in line with and supports the EU Economic Security Strategy
[29](#footnote30)
. It is consistent with the objective to support the functioning and modernisation of the Customs Union in order to strengthen the Single Market by means of cooperation between participating countries, their customs authorities and their officials.

The programme will provide the operational, organisational, methodological and budgetary framework to implement EU customs policy objectives and activities. While the programme incorporates the current stand-alone Customs programme, it is expected to maintain coverage for the interventions and objectives relevant for the Customs Union. It will have a critical role of ensuring the transition to the future EU customs policy landscape, introduced by the proposal of the Customs Union Reform, which includes the establishment of an EU Customs Authority and the development and operation of an EU Customs Data Hub as well as operation of the legacy customs digital systems up until their overhaul by the EU Customs Data Hub. The legacy customs digital systems must continue to be maintained up until they are replaced by the EU Customs Data Hub. The programme will also integrate the 2021-2027 CCEI
[30](#footnote31)
 type targeted interventions to be implemented by the new EU Customs Authority, primarily to support the enlargement countries and address crisis situations.

The programme is in line with the Commission agenda to ensure a fair and efficient tax system in the Union with a view, inter alia, to enhancing the functioning of the Single Market, to fostering competitiveness and fair competition in the Union; protecting the financial and economic interests of the Union and its Member States, including protecting those interests from tax fraud, tax evasion and tax avoidance, and improving tax collection. Many of the initiatives adopted in this framework aim at increasing tax transparency and enhancing administrative cooperation, through measures such as the exchange of relevant tax information.

The new programme incorporates the current stand-alone Fiscalis programme, but is expected to maintain the same Fiscalis interventions and objectives. It will therefore provide the budgetary and other means to support and implement these regulatory interventions. Important features of this administrative cooperation are the relevant European electronic systems, which enable Member States tax authorities to exchange information on the implementation of the ‘VAT in the Digital Age package’
[31](#footnote32)
, the Directive on Administrative Cooperation (DAC)
[32](#footnote33)
, the Faster and Safer Tax Relief of Excess Withholding Taxes Directive (FASTER)
[33](#footnote34)
 and other priorities. Through the anti-fraud activities that it promotes, this new programme directly addresses several of the EU’s priorities, as fraud, corruption and other illegal activities directly undermine the EU’s goals in areas like financial stability, economic growth, rule of law, and public trust. The funded anti-fraud initiatives will also advance other Commission policy priorities, particularly in relation to the enhanced digitalisation of national law enforcement authorities.

The programme is expected to deliver substantial EU added value by co-financing activities aimed at improving the cross-border collection and exchange of data as well as providing Member States with EU-level intelligence on emerging patterns of fraud. The support provided for anti-fraud measures will promote cooperation and optimise the utilisation of Member States’ resources in the prevention and detection of fraud, corruption and other illegal activities, thereby safeguarding EU taxpayers’ funds. In the context of the ongoing review of the EU Anti-Fraud Architecture
[34](#footnote35)
, the programme will thus contribute to a strengthened and more efficient anti-fraud architecture to protect the EU’s financial interests.

·Consistency with other Union policies and initiatives

The programme is consistent with other proposed EU policies that pursue similar objectives in related fields of competence.

It aims for a strong integrated Single Market, which is critical for European competitiveness, resilience and economic security, as highlighted by the Competitiveness Compass, the 2025 Single Market and Competitiveness Report
[35](#footnote36)
, and the 2025 Single Market Strategy. The challenges underpinning competitiveness in all this are simplification, stimulating reforms, removing barriers in the Single Market, enabling more efficient financing and ensuring better coordination for implementation of shared EU policy objectives at EU and national level.

Activities under the programme are complementary and seek synergies with other proposals for EU action programmes under the next MFF such as National and Regional Partnership Plans, the European Competitiveness Fund, Horizon Europe and Global Europe. Actions supported by the programme seek to improve the functioning and shielding the external borders of the Single Market and Customs Union as the home market for EU industry and businesses and a vector for competitiveness. Similarly, actions supported by the programme to improve administrative and operational capacity through cross-border cooperation among Member States including EU level digital solutions and human competency building projects complement actions developed by Member States under the National and Regional Partnership Plans. Moreover, the programme is consistent with existing cohesion policy tools for addressing administrative and legal barriers hampering the functioning of the Single Market, such as the BridgeforEU Regulation.

Moreover, EU competition law has an essential role to play in ensuring the proper functioning of the single market, as is recognised explicitly in both the Treaty on the EU (TEU) and the Treaty on the Functioning of the EU (TFEU)
[36](#footnote37)
. The effectiveness of competition policy in the single market is in turn an essential driver of EU competitiveness, as competition stimulates productivity, investment and innovation. In the coming years the field of competition enforcement will face new or growing challenges, including at the global level, which are likely to significantly increase both threats to competition and, the complexity of enforcement.

The programme is also consistent with the Joint White Paper on Defence Readiness and the Commission Political Guidelines, which stress the importance of building a true European Single Market for defence products and services for achieving defence readiness.

The programme also supports Union’s ambition on sustainability including climate, energy and environmental objectives and social responsibilities that are often delivered through product specific legislation or trade arrangements. It is consistent with the objectives of the European Green Deal and the Clean Industrial Deal, by ensuring the proper control of products being placed on the Single Market in relation to their compliance with environmental standards. The programme may also support measures related to the polluter pays principle, including through green taxes. The programme may also support customs authorities in the greening of their own operations. The programme is consistent with the CBAM
[37](#footnote38)
 provisions.

The programme aims to make the Single Market and Customs Union more effective in the era of digitalisation providing funding to assist the digitalisation of services and businesses and facilitates Single Market access and international cooperation. Digital tools are fundamental for effective policy implementation and for supporting reforms. The programme will aim at increasing the relevance and timeliness of European statistics while limiting the reporting burden through leveraging new data sources and ethical use of digital technologies, including Artificial Intelligence (AI), implementing the once-only principle and further digitalisation of data collections.

To ensure consistency and complementarity of EU action, the programme should be implemented in synergy with other Union programmes, in particular the Connecting Europe Facility (CEF). Coordination with CEF – Transport should be promoted, especially in areas where customs digitalisation intersects with physical infrastructure investments, such as smart border crossings, multimodal logistics hubs, and cross-border transport corridors, including military mobility.

The free movement of persons, including for the purpose of employment, is one of the fundamental freedoms of the Single Market. While this programme does not directly support labour nor learning mobility, it complements Union instruments such as Erasmus+ and the European Social Fund Plus (ESF+), which contribute to facilitating lifelong learning mobility, mutual recognition of qualifications, and cross-border skills development. These instruments support the practical realisation of the free movement of people and help address labour market imbalances across the Union. A well-functioning housing market is also vital to ensure labour mobility.The present programme contributes to the legal, regulatory, and administrative framework underpinning this freedom, including by fostering cooperation between competent authorities and supporting rule enforcement in the Single Market.

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

·Legal basis

The proposed new programme is expected to continue the interventions of the 2021-2027 programmes which will be merged, with some adjustments, into one programme, therefore keeping their respective legal bases. The legal bases of the programme are:

–Article 33 TFEU on customs cooperation in the Customs Union;

–Article 114 TFEU on achieving the objectives of the internal market;

–Article 169 TFEU concerning consumer protection;

–Article 197 TFEU on administrative cooperation; 

–Article 207 TFEU on common commercial policy;

–Article 325 TFEU on the protection of the financial interests of the Union; and 

–Article 338 TFEU on statistics.

·Subsidiarity (for non-exclusive competence)

The EU faces global competition from other major economic blocs and needs to ensure that the Single Market remains competitive, performing, accessible and innovative and provides a level playing field for stakeholders. A more flexible and streamlined funding system could boost the Single Market’s global competitiveness and the level playing field.

The EU’s funding landscape needs to be resilient and agile to respond to emerging crises and changing needs and to adapt to the digital transition and rapid technological change. Rigid rules make it difficult to redirect funds quickly or pivot to new priorities and hamper the EU’s ability to tackle urgent issues.

More flexible funding boosts collaboration and cross-border projects. Cooperation and harmonisation offer transnational and cross-border benefits and economies of scale for national authorities in the implementation of EU policies and for businesses, consumers, investors and citizens. Streamlined rules and faster approval processes could help share knowledge and co-develop solutions to challenges such as continuously evolving trade patterns, climate change, and digital transformation.

Today’s challenges require a collective and coordinated EU response due to their global nature and a high level of interdependence between Member States. This highlights the importance of coordinating policy actions. EU level funding is also essential to enable the Commission to fulfil its legal obligations (under the TFEU and related legislation) and address Single Market and Customs Union issues falling in its competence. It is also essential to support cooperation among Member States to fulfil their legal obligations (under the TFEU and related legislation) regarding the functioning of the Single Market in a number of areas, such as customs, market surveillance, product conformity, standardisation, consumer protection, public procurement, crisis management, taxation and anti-fraud. Moreover, the objectives of providing reliable, relevant and comparable European statistics necessary for performing Union activities cannot be achieved by Member States acting alone. Setting a programming framework at EU level is needed. The programming framework for European statistics will be implemented by coordinated statistical actions and partnership between Eurostat and the national statistical authorities, as foreseen in Regulation (EC) 223/2009 on European statistics. Hence, action at EU level is necessary to ensure that accompanying measures to ensure and improve the functioning of the Single Market are in place, complementing actions developed at Member States level.

Although the Customs Union is an area of EU exclusive competence with a single Union Customs Code
[38](#footnote39)
 
[39](#footnote40)
, the implementation of this legislation remains entirely with the Member States. The Customs Union can therefore only be as strong as its weakest link. Strong operational cooperation, including digital integration, is key to enable customs authorities to act as one and to ensure correct collection of customs duties, import VAT, excise, other duties and levies and to cover the non-financial tasks of increasing importance.

In the tax area, a versatile and complex legal and digital landscape, efforts on harmonisation and approximation of tax law and administrative actions, as well as rapidly emerging needs prompt the demand for EU interventions, inviting for support Member States in their effort and responsibility to implement Union law. A significant part of the EU tax legislation requires modern digital solutions to be put in place for allowing exchanging information in relation to taxpayers (citizens or businesses) or cross-border transactions, including on cryptocurrency. This exchange of information amongst Member States takes place because EU funding allows financing EU-level electronic systems, or their common components. Without such financial support no common electronic systems would be developed, and many EU legislative acts would remain unimplemented, or their implementation would suffer from important delays and technical obstacles.

Union action is needed to underpin the European dimension of single market, customs, taxation and anti-fraud authorities work, to avoid internal market distortions and to support the effective protection of the Union external borders. EU level funding is essential to enable the Commission to fulfil its various legal obligations (under the TFEU and related legislation) and address Single Market and Customs Union issues falling in its competence.

In addition, given the strong digital dimension of the policy areas covered by the programme, strengthened collaboration between public sector organisations at EU, national, regional and local level across the EU is necessary to facilitate seamless data exchanges to improve policy implementation and reduce the administrative burden.

Consequently, this programme can only be established at EU level as the actions require active cooperation and coordination between Member States.

·Proportionality

The programme will help to effectively enforce and modernise the Union legal framework and to adapt it rapidly to the ever-changing environment. This will be done, among other things, through data-gathering and analyses, studies, evaluations and policy recommendations, administrative, operational (including digital), and capacity-building activities, a more centralised digital environment and joint actions between Member States and between their competent authorities and the Commission. The programme will also strengthen the exchange and dissemination of expertise and knowledge, support harmonised standard setting and contribute to rulemaking, implementation, monitoring and interpretation of EU law. It will also support mechanisms allowing individuals, consumers and business representatives to contribute to decision-making processes.

None of the actions goes beyond what is absolutely necessary to achieve the programme’s objectives in enhancing and deepening the functioning of the Single Market and a strong Customs Union, and protecting the financial and economic interests of the EU and its Member States.

The actions are based on analysis of actual needs on the ground but also taking into account the legal requirements in the policy areas covered by the programme. The European Commission will exercise coordinating, executive and management functions, as laid down in the Treaties.

The European statistics programming framework will be implemented according to the principles of cost-effectiveness and limiting administrative burden, leveraging emerging technologies and re-use of existing administrative, publicly and privately available data sources.

Consequently, the objectives of the programme will be achieved in a much more proportionate manner at EU level than at the level of the Member States.

Section 3.3 of the Impact Assessment describes the European Union value added of the programme.

·Choice of the instrument

As the impact assessment concludes, EU action through a funding programme is appropriate.

Merging the four existing programmes into one single programme will improve the consistency and integration of actions in the respective policy areas. At the same time, it will reduce the number of divergent and fragmented financing rules and will streamline the implementation. In accordance with the legislative policy the Commission has adopted under the MFF, the funding programme is proposed as a Regulation.

3.RESULTS OF RETROSPECTIVE EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS

·Retrospective evaluations of existing legislation

The programme builds on findings and lessons learned from the finalised and ongoing evaluations of its predecessor programmes.

The interim evaluation of the Single Market Programme (SMP) showed nuanced conclusions for the first three years of implementation (2021-2023). The evaluation concluded that the programme’s key activities contributed to a large extent to the achievement of its general and specific objectives. The SMP has partially delivered on the flexibility and synergies
[40](#footnote41)
 expected from designing an integrated programme.

Preliminary findings from the interim evaluations of the 2021-2027 Fiscalis and Customs
[41](#footnote42)
 programmes, also confirm their overall positive contribution towards the objectives, while indicating that there is room for further simplification in the monitoring and evaluation framework procedures. The final evaluations of the 2014-2020 Customs and Fiscalis programmes have concluded the overall positive benefits of the EU level programme interventions
[42](#footnote43)
.

In line with Article 13 of Regulation 2021/785
[43](#footnote44)
 on the Union Anti-Fraud Programme (UAFP), the Commission’s anti-fraud office (OLAF) performed an interim evaluation of the UAFP for the period between January 2021 and January 2024
[44](#footnote45)
, based on an external study
[45](#footnote46)
. The evaluation concluded that the UAFP effectively reduces the EU’s financial exposure to fraud and is aligned with broader goals, emerging fraud trends, and EU policy priorities, particularly further digitalising fraud combating services. Its first component (‘Hercule’) enhances investigative and technical capacities through grants for equipment acquisition and training actions, which have resulted in high beneficiary satisfaction rates. Its anti-fraud information system (AFIS) facilitates fraud-related information exchange between EU and national law enforcement agencies, to a level that exceeds performance targets. Its irregularity management system (IMS) is an essential tool for reporting, tracking and monitoring irregularities or suspected fraud related to EU (structural) funds, and the user satisfaction with this system is high. The UAFP remains relevant, as it is aligned with broader goals, emerging fraud trends, and EU policy priorities, particularly further digitalising fraud combating services.

·Stakeholder consultations

A public consultation on EU funding for the single market, and cooperation between national administrations took place between 12 February and 7 May 2025. It targeted a wide range of stakeholders, including citizens, businesses, SMEs, public authorities, recipients of EU funding, civil society organisations, consumer organisations, academia, and international stakeholders. It included an online questionnaire and the option to submit position papers. In total, 747 survey responses and 161 position papers were received from EU citizens, public authorities, non-governmental organisations, and other stakeholders (including government bodies, banking institutions, chambers of commerce), predominantly from European countries. This input informed how the Commission designed this legislative proposal.

The most widely recognised challenges pertaining to the Single Market and cooperation between national authorities included (i) ensuring that rulemaking, standard setting, and enforcement at the EU level remain evidence-based, effective, and tailored to evolving needs; (ii) improving cooperation and collaborative efforts between Member States and the Commission; and (iii) empowering stakeholders by addressing knowledge and data gaps.

The respondents considered it important to address all the challenges identified, including regulatory fragmentation, differences in the interpretation of EU legislation, and the fragmented and complex digital environment. Additional challenges identified by respondents in an open-ended follow-up question include excessive bureaucracy and regulatory fragmentation, uneven enforcement of EU rules across Member States, and a need for greater harmonisation in areas such as taxation, accounting, environmental standards, and digital regulation.

Respondents to the public consultation expect policies in the scope of the public consultation to address to the highest extent the following challenges: improving cooperation, collaborative efforts, and integration; empowering stakeholders by addressing knowledge and data gaps; and overcoming barriers and ensuring evidence-based and adaptive EU rulemaking and enforcement.

As regards the structure and procedural barriers limiting the effectiveness of the EU budget in achieving its objectives, the most relevant challenges were administrative burdens, and fragmented and complex rules for accessing funding and compliance.

Respondents showed broad support for simplifying procedures and improving the design of funding instruments. The highest levels of support were expressed for simplifying access to and information about funding for beneficiaries and clearer, fewer and simpler rules.

The most important areas of EU-level action identified are: supporting fair competition; supporting standardisation efforts; and deploying common and/or interoperable digital solutions. When asked about other potential strategic areas to be covered by a well-functioning single market, Customs Union, and related measures, some respondents emphasised the need for harmonised tax and customs rules, reduced administrative burdens – especially for SMEs – and stronger digital infrastructure and cybersecurity across the EU. Member State authorities placed higher importance than other groups on several areas, including deploying common and/or interoperable digital solutions and supporting EU economic security.

Replies also indicated that an EU-level action would provide the most added value by supporting cross-border and multi-country projects and cooperation; strengthening the competitiveness and sustainability of EU businesses; and addressing transnational challenges.

Detailed results of the public consultation are presented in the Impact Assessment (Annex 2) accompanying the legal proposal.

Last, in accordance with the provisions of Regulation (EC) No 223/2009 on European statistics, the draft programming framework for European statistics as set out in the Annex has been submitted to the European Statistical System Committee for prior examination.

Impact assessment

The impact assessment analysed the following two overall scenarios for the design of the programme:

(1)Integrated scenario

Under this scenario, current programmes related to Single Market, Customs Union, taxation, and anti-fraud policies would be brought together under a flexible framework with one single legal proposal. Further harmonisation of legal provisions would deliver a single, more streamlined flexible framework while still maintaining a clear division between existing programmes and policy areas. This scenario preserves existing policy objectives and governance models, avoiding disruptions and ensuring continuity. A horizontal programme structure could promote flexibility, simplification and more synergies. Bringing together programmes with a cross-thematic nature, including their complex and diverse activities, requires strengthened coordination and governance.

(2)Unified scenario

This scenario would consolidate policy priorities in the area of the Single Market, Customs Union, taxation, and anti-fraud policies, including cooperation between national authorities, in a single legislative act with one set of legal and institutional requirements for all activities.

Bringing together all concerned policy areas, objectives and expected results and impacts, the programme architecture and implementation procedures would ensure budget security for legal obligations as well as more flexibility and adaptability to emerging needs and shifting priorities.

A unified scenario was considered the preferred option. It was considered to best address all identified problems and problem drivers (both in terms of the programme design and the policy areas covered), bearing in mind that – along with simplifications and synergies - more flexibility is key in guaranteeing the budget’s ability to respond to a changing reality.

The impact assessment received an ‘opinion without qualification’ from the Regulatory Scrutiny Board on 13 June 2025. The Board’s recommendations were addressed in the revised version of the impact assessment.

·Simplification

The programme brings together four predecessor programmes notably, the Single Market Programme (excluding the SME and ‘food and feed’ pillars), the Customs programme including the CCEI-type interventions, the Fiscalis programme and the Union Anti-Fraud Programme

It will make it possible to streamline actions across a broader range of policy areas, thereby building and exploiting more synergies between the various actions and provide a more flexible and agile financing framework aimed at enhancing and deepening a well-functioning Single Market and a strong Customs Union, protecting the financial and economic interests of the EU and its Member States, most cost-efficiently. Public authorities (including competent authorities at national level) will benefit directly from better policymaking and law enforcement thanks to capacity building, enhanced cooperation and streamlined administrative procedures further enhancing policy synergies.

Stakeholders are expected to benefit from simplifications in the programme design, e.g. with joint procurement, or joint framework contracts, and from horizontal activities that would otherwise not take place at the same level. Simplification and flexibilities in the programme design and the implementation of new horizontal activities will make policy development and law enforcement more effective and will allow new or better services to be provided to citizens, consumers and businesses. Programme management may also be less burdensome for the Commission, and beneficial to applicants, facilitating access to funding as well as minimising administrative burden, for instance with harmonised legal provisions, common reporting templates, a single set of requirements, or a common rulebook.

·Fundamental rights

The programme ensures the full respect of the rights and principles set out in the Charter of Fundamental Rights of the European Union and in other international human rights conventions to which Member States and the Union are party to, such as the UN Convention on the Rights of Persons with Disabilities, and contributes to the implementation of several of those rights. Its objectives are notably to ensure citizens’ health (in accordance with Article 35 of the Charter) and consumer protection (in accordance with Article 38 of the Charter). It also contributes to the right to effective remedy and fair trial as prescribed by Article 47 of the Charter. The programme also aims to improve the freedom to conduct a business in accordance with Union law and national laws and practices (Article 16 of the Charter).

4.BUDGETARY IMPLICATIONS

On 16 July 2025, the Commission adopted a proposal for the next Multiannual Financial Framework for the period2028-2034. In accordance with this proposal, this Regulation contains a budgetary framework of EUR 6 238 112 000 (in current prices) for the period 2028-2034.

5.OTHER ASPECTS

·Implementation plans and monitoring, evaluation and reporting arrangements

The programme will be implemented under direct management in accordance with the Financial Regulation, particularly through grants and procurement (some of which will potentially be managed by an executive agency), and/or under indirect management with bodies referred to in Article 62(1), first paragraph, point (c), and Article 157/158/159.

The Commission’s Customs Reform proposal – under negotiations between the co-legislators – specifies that the Commission may entrust the EU Customs Authority with tasks for implementing of the customs-related funding programmes such as the development, operation and maintenance of the EU Customs Data Hub. The Authority may also be tasked with activities relating to the allocation, funding and procurement of customs control equipment, including the assessment of needs, joint procurement and co-sharing of equipment
[46](#footnote47)
.

The 2025 Single Market Strategy presents several actions to address structural problems and improve the governance of the Single Market in the policy areas of standardisation, conformity assessment and market surveillance and, to take effective action to increase product compliance by tapping into synergies between the EU and national customs and market surveillance authorities and potentially establishing an EU Market Surveillance Authority.

·Detailed explanation of the specific provisions of the proposal

The scope of the programme covers the area of the Single Market and cooperation between national administrations in a comprehensive manner. The general objective of the programme is to enhance and deepen the functioning of the Single Market and a strong Customs Union, to protect the financial and economic interests of the EU and its Member States, with a design fostering flexibility, simplification and synergies.

The programme will be open to participation by the Member States, European Free Trade Association (EFTA) members which are the members of the European Economic Area (EEA), acceding countries, candidate countries and potential candidate countries. In line with overall Union policy, countries covered by the European Neighbourhood Policy and other non-EU countries will also have the possibility to take part in the programme under certain conditions. In addition, the programme will be open to Switzerland in accordance with the conditions established in the Agreement between the European Community and the Swiss Confederation on cooperation in the field of statistics.

The programme will be implemented through public procurement and grants.

Generic types of actions will apply to all specific objectives. These include:

–digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data

–support for policy and regulatory work (studies, communication, impact assessment, evaluation and simplification proposals etc.)

–collaboration and cooperation between Member States, the Commission, EU agencies and national authorities, as well as cooperation between Member States, the Commission and third countries

–administrative and operational/technical capacity building (including purchase, maintenance, upgrade of equipment – notably customs control equipment –  infrastructure etc. and related costs) 

–human competency building, including training

–development of joint tools, methods, data and statistics to support policy making

\_ other actions to achieve the general and specific objectives (innovation, testing etc.).

In implementing actions to deliver on the European statistics programming framework, synergies will be developed within the European Statistical System through collective networks by sharing expertise and results or by fostering specialisation on specific task. The outcomes of those actions, such as joint tools, methods and infrastructures, will be made available throughout the European Statistical System.

Implementation of the programme should be based on annual or multiannual work programmes. The mid- to long-term nature of the objectives pursued and the need to build on experience gained over time, work programmes may cover several years. Multiannual work programmes will reduce the administrative burden without hampering the implementation of the programme.

  

2025/0590 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

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 33, Article 114(1), Article 169(3), Article 197(2), Article 207(2), Article 325(4), Article 338(1) thereof,

Having regard to the proposal from the European Commission,

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

Having regard to the opinion of the Court of Auditors
[47](#footnote48)
,

Having regard to the opinion of the European Economic and Social Committee
[48](#footnote49)
,

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1)This Regulation lays down an indicative financial envelope for the ‘Single Market, and Customs Programme for the period 2028-2034’ (the ‘programme’).  For the purpose of this Regulation, current prices are calculated by applying a fixed 2% deflator.

(2)In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and Union spending programmes. To that effect, and in line with the objectives of this regulation, the funding should consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, in Council conclusions and Parliament resolutions while ensuring sufficient predictability for the budget implementation.

(3)Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council
[49](#footnote50)
 applies to the programme. It lays down the rules on the establishment and the implementation of the general budget of the Union, including the rules on grants, prizes, non-financial donations, procurement, indirect management, financial assistance, financial instruments and budgetary guarantees.

(4)In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council
[50](#footnote51)
, Council Regulations (EC, Euratom) No 2988/95
[51](#footnote52)
, (EC, Euratom) No 2185/96
[52](#footnote53)
 and (EU) 2017/1939
[53](#footnote54)
, the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In accordance with Regulations (EU, Euratom) No 883/2013 and (EC, Euratom) No 2185/96, the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) may investigate and prosecute fraud and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council
[54](#footnote55)
. In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the European Court of Auditors and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights.

(5)The programme is to be implemented in accordance with Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council
[55](#footnote56)
 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, including rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f), of Regulation (EU, Euratom) 2024/2509 respectively,the principles of preparedness and climate resilience by design, rules for monitoring and reporting on the performance of Union programmes and activities, rules for establishing a Union funding portal, rules for the evaluation of the programmes, as well as other horizontal provisions applicable to all Union programmes such as those on information, communication and visibility. 

(6)Pursuant to Article 85(1) of Council Decision (EU) 2021/1764
[56](#footnote57)
, persons and entities established in overseas countries and territories (OCTs) are eligible for funding under the programme and subject to possible arrangements applicable to the Member State to which the relevant overseas country or territory is linked.

(7)The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe and secure Union economy and for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges.This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s and businesses’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as knowledge and data gaps, and gold plating are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integration among Member States and between Member States and the Commission remain suboptimal and could be reinforced to improve efficiency and a level-playing field. Low efficiency and lack of flexibility in rulemaking, standard setting and enforcement may hamper their adaptability. There is a need to combine the infrastructure accompanying and enabling the lifting of internal barriers and the infrastructure protecting the external borders of the Single Market.

(8)Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/2093
[57](#footnote58)
, the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council
[58](#footnote59)
 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council 
[59](#footnote60)
 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council
[60](#footnote61)
 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council
[61](#footnote62)
, contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council
[62](#footnote63)
 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission.

(9)With economic and security uncertainty caused by geopolitical challenges and trade tensions, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits. 

(10)Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud. 

(11)It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council
[63](#footnote64)
 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework.

(12)In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making (g) other actions to achieve the general and specific objectives, such as innovation, testing.

(13)In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law.  Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.

(14)The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens and create transparency. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union.

(15)European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society to make informed decisions and to actively participate in the democratic process. Relevant and comparable official European statistics should be produced and disseminated to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council
[64](#footnote65)
 is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities. 

(16)The programme should ensure that the interests of consumers, including the end users of financial services, are represented at the Union level so that developments in the Single Market also respond to their needs and foster investor trust in the Single Market.

(17)The programme aims to foster consumer and investor trust in the Single Market and the Customs Union by ensuring a high-level of consumer protection, including the protection of passengers, product safety and consumer empowerment, thereby enabling consumers to fully benefit from the Single Market and to contribute to a competitive, innovative, and dynamic Single Market. The programme should safeguard consumers’ safety and rights as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the interests of consumers in policy making, providing independent advice, raising awareness, and supporting consumers, in particular in-court and out-of-court in dispute resolution and in helping them understand and exercise their rights effectively. The programme should strengthen the role and capacity of consumer organisations and European Consumer Centres to enable them to offer tailored guidance and advice to individual consumers. Furthermore, the programme should support cooperation between national competent authorities, including those entrusted with the enforcement of consumer law and operating in accordance with Regulation (EU) 2017/2394 and those carrying out enforcement tasks with regard to passenger rights in accordance with Regulation (EU) 2021/782, Regulation (EU) No 181/2011, Regulation (EU) No 1177/2010, Regulation (EC) No 261/2004 and Regulation (EC) No 1107/2006. Capacity building measures are required to adapt investigation techniques and enforcement tools to the technological developments, such as the use of artificial intelligence. Measures are also necessary to strengthen the capacity of, and cooperation between market surveillance authorities responsible for monitoring product safety, notably through the Union’s Safety Gate Rapid Alert System for dangerous products operating in accordance with Regulation (EU) 2023/988 of the European Parliament and of the Council
[65](#footnote66)
 and the Information and Communication System for Market Surveillance (ICSMS) under Regulation (EU) 2019/1020 of the European Parliament and of the Council
[66](#footnote67)
 .

(18)Activities in market surveillance are instrumental in meeting the objectives of Regulation (EU) 2019/1020 of the European Parliament and of the Council
[67](#footnote68)
 and other Union legal acts requiring the Commission to recognise accreditation bodies and support networks. Such activities should improve the cooperation between Member States and support the harmonisation of ways of working and e-commerce surveillance. Market surveillance activities contribute to protecting competitiveness of Union businesses, consumer safety and facilitate cross-border collaboration and sharing of expertise. Market surveillance ensures that non-food products on the Union market do not endanger Union consumers and workers. It also ensures the protection of other public interests such as environmental protection and climate action, security and fairness in trade. Market surveillance has an important role to play in helping the EU delivering its Green Deal agenda, for example by ensuring that prohibitions and restrictions related to sustainability are properly implemented on imported products. The governance of the Single Market could be improved to address structural problems in the area of standardisation, conformity assessment and market surveillance. The Single Market Strategy proposes to take effective action to increase product compliance by tapping into synergies with capacities of the EU and national customs and market surveillance authorities and potentially establishing an EU Market Surveillance Authority.

(19)European standards play a pivotal role in fostering harmonisation across the Union and supporting key policy objectives. It is essential to ensure Union interests are represented in international standardisation landscape. Harmonisation of standards and digital regulation can address the fragmentation in Union rulemaking and enforcement as a barrier to a well-functioning Single Market. The programme should deliver stronger coordination mechanisms, harmonised regulatory standards, and enhanced Union-level oversight.

(20)The Treaty on the Functioning of the European Union (TFEU) includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. The programme should contribute to the Union’s competition policy and, in particular, tackle the significant implications for competition and the functioning of the Single Market resulting from the clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, strengthens international cooperation, and ensures an outreach to a wider group of stakeholders in communicating and explaining the rights, benefits and obligations of the Union’s competition policy. The programme should contribute to fair competition and a level playing field, including at global level, and empower businesses, and consumers to reap the benefits of the Single Market. Overall, that should also contribute to achieving the significant macroeconomic impacts of effective Union competition enforcement.

(21)The programme should support the development and implementation of high-quality European and international corporate financial and non-financial reporting standards and a well-functioning common reporting framework which are essential for the internal market, for the effective functioning of the capital markets and for the realisation of the integrated market for financial services in the context of the Savings and Investments Union. 

(22)The development of the Union regulatory framework in the areas of company law and corporate governance, and contract law, is essential to make businesses more efficient and competitive, while providing protection for stakeholders affected by company operations, and to respond to emerging policy challenges. The support to appropriate evaluation, implementation (including digital development) and enforcement of the relevant acquis, which inform and assist stakeholders, facilitate secure information exchange and ensure legal certainty with regard to the companies in the Single Market.  The upcoming European Innovation Act and 28th
[68](#footnote69)
 regime for companies will directly contribute to the Union competitiveness. A clear and well-adapted legal framework for the data economy and innovation is necessary including digitalisation and sharing between companies and administrations using the European Business Wallet, the Single Digital Gateway or other digital means for placing products in the Single Market such as the Digital Product Passport. It would enhance legal certainty with regard to contractual and extra contractual obligations, in particular with regard to liability, security, ethics and privacy in the context of advanced and emerging technologies, including  artificial intelligence and quantum technologies. . 

(23)The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the competitive Single Market and other Union political priorities, including European economic security. The Customs Union is instrumental in implementing the Union’s commercial policy, in protecting the financial and economic interests of the Union and its Member States as well as ensuring safety and security within the Union. In response to the need to address the challenges, including the necessity to facilitate legitimate international trade, the Customs Union and the related economic operators, as well as the national customs authorities face, in light of the evolution of their role and of the business models in which they operate, on 17 May 2023, the Commission put forward a proposal
[69](#footnote70)
 for the most ambitious and comprehensive reform of the Customs Union since its establishment in 1968. A more cost-efficient and effective cooperation framework governing the Customs Union is to be established, based on a new partnership among customs authorities and between customs and businesses, and by establishing the EU Customs Authority which should develop and manage the EU Customs Data Hub. 

(24)Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Fighting tax fraud, tax evasion and tax avoidance through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency and consistency, thereby promoting a competitive economic environment across Member States. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens.

(25)In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems across the Union, and for enhancing the Union’s competitiveness at global level.

(26)The programme should enable the continuation of the Customs programme including customs control equipment support interventions deployed in the 2021-2027 period by the Customs Control Equipment Instrument, and the Fiscalis programme and their predecessors. In that respect, the programme should enable the continuation of supporting the work of the customs and tax authorities not only by ensuring a solid digital customs and tax environment but also by reinforcing expert networks, the sharing of know-how and good practices, as well as by complementing the national efforts for training customs and tax officials and professionals with Union level solutions. In that sense, the programme should support the continued collaboration and cooperation between the national customs authorities as well as between national tax authorities and their cooperation with the Commission and with other national authorities, and their digital, administrative, human and operational capacity building (development and operation of electronic systems and digital solutions and tools, equipment, infrastructure, training, innovation, studies, evaluations, etc.). The importance of ensuring adequate and equivalent results of customs controls, – amongst other aspects – calls for the availability and optimal use of relevant and state-of-the-art customs control equipment, which should be facilitated by the programme, in particular in case of crisis situations and in the countries neighbouring the Union’s external borders. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. The programme should also enable the transition to a renewed Customs Union
[70](#footnote71)
.

(27)The programme should also contribute to ensuring that EU customs control systems are equipped and interoperable to facilitate the smooth movement of military goods and equipment, in the light of the growing importance of military mobility. To this end, support could be provided for the digitalisation and coordination of the customs procedures, including the enhancement of civil-military customs cooperation.

(28)In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.

(29)Europe must protect its security interest against suppliers which could represent a persistent security risk due to the potential interference from third countries as well as their security, notably cybersecurity. It is therefore necessary to reduce the risk of persisting dependency on high-risk suppliers in the internal market, including in the ICT supply chain, as they could have potentially serious negative impacts on security for users and companies across the Union and the Union’s critical infrastructure in terms of the integrity of data and services as well as the availability of service. This restriction should be based on a proportionate risk assessment and associated mitigation measures as defined in the Union policies and laws.

(30)Union legislation setting out rules for Union funds under shared management and for pre-accession assistance regarding the programming period for the years 2014 to 2020 and onwards provides for an obligation on Member States, candidate countries and potential candidate countries to report irregularities and fraud affecting the financial interests of the Union. Based on that legislation and on related implementing regulations, the Commission is obliged to maintain the Irregularity Management System (IMS) as a secure electronic communications tool, which also supports the management and analysis of irregularities.

(31)Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/97
[71](#footnote72)
 and Council Decision 2009/917/JHA
[72](#footnote73)
 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs fraud but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial interests.

(32)Third countries which are members of the European Economic Area (‘EEA’) may participate in the programme in the framework of the cooperation established under the Agreement on the EEA
[73](#footnote74)
, which provides for the association to the programmes on the basis of a decision adopted under that Agreement. Third countries may also participate on the basis of other legal instruments. Third countries should be required to grant the necessary rights and access required for the authorising officer responsible, OLAF and the Court of Auditors to comprehensively exercise their respective competences.

(33)In line with the Commission’s commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 11 February 2025 on ‘The road to the next multiannual financial framework’
[74](#footnote75)
, resources should be shared with other Union funding instruments if the actions envisaged under the programme pursue objectives that are common to various funding instruments, excluding double financing. Actions under the programme should ensure coherence in the use of the Union’s resources supporting tax policy and tax authorities.

(34)Since the objectives of this Regulation, namely to enhance and deepen the well-functioning of a competitive Single Market and a strong Customs Union, and to protect the financial and economic interests, security and the safety of the Union and its Member States, cannot be sufficiently achieved by the Member States alone but can rather, by reason of legal obligation, scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.

(35)The draft part of the programme regarding the framework for the development, production and dissemination of European statistics has been submitted for prior examination to the European Statistical System Committee in accordance with Article 13(4) Regulation (EC) No 223/2009.

(36)This Regulation replaces the programmes established by Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077. Those Regulations should therefore be repealed.

(37)To ensure the continuation of fulfilment of actions related to Union legal obligations and other actions or modification of the actions carried out under those Regulations, until their closure, transitional arrangements should be laid down,

HAVE ADOPTED THIS REGULATION:

Article 1
  
Subject matter

This Regulation establishes the Single Market and Customs Programme (the ‘programme’) and lays down the objectives of the programme, its budget for the period from 1 January 2028 to 31 December 2034, the forms of Union funding and the rules for providing such funding. 

Article 2
  
Definitions

For the purposes of this Regulation, the following definitions apply:

(1)‘legal entity’ means a natural person, or a legal person created and recognised as such under Union, national or international law, which has legal personality and the capacity to act in its own name, exercise rights and be subject to obligations, or an entity which does not have legal personality as referred to in Article 200 (2)(c) of the Financial Regulation;

(2)‘customs authorities’ means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council
[75](#footnote76)
 or the equivalent bodies in the associated countries;

(3)‘mission of customs authorities’ means the mission of customs authorities as referred to in Article 3 of Regulation (EU) No 952/2013;

(4)‘tax’ or ‘taxation’ means matters, including design, administration, enforcement and compliance, relating to the following taxes and duties:

(a)value added tax as provided for in Council Directive 2006/112/EC
[76](#footnote77)
;

(b)excise duties on alcohol as provided for in Council Directive 92/83/EEC
[77](#footnote78)
;

(c)excise duties on tobacco products as provided for in Council Directive 2011/64/EU
[78](#footnote79)
;

(d)taxes on energy products and electricity as provided for in Council Directive 2003/96/EC
[79](#footnote80)
;

(e)other taxes and duties of any kind levied by or on behalf of a Member State or its territorial or administrative subdivisions, including the local authorities, or on behalf of the Union, insofar as they are relevant for the internal market and for administrative cooperation between Member States;

(5)‘tax authorities’ means public authorities and other bodies which are responsible for taxation or tax-related activities;

(6)‘Union-level digital solution’ means a digital concept, system, tool, database, datahub, application, platform, interoperable IT infrastructure, or similar solution, including both hardware and software aspects;

(7)‘standard’ means

(a)a standard as defined in Article 2, point (1), of Regulation (EU) Regulation (EU) No 1025/2012 of the European Parliament and of the Council
[80](#footnote81)
;

(b)an ‘international accounting standard’ as defined in Regulation (EU) No 1606/2002 of the European Parliament and the Council
[81](#footnote82)
; 

(a)a ‘non-financial reporting standard’ which provides stakeholders with information about a company’s environmental, social, and governance performance
[82](#footnote83)
;

(d)an ‘international auditing standard’ as defined in Directive 2006/43/EC of the European Parliament and the Council
[83](#footnote84)
;

(8)‘market surveillance’ means the activities carried out and measures taken by market surveillance authorities to ensure that products comply with the requirements set out in the applicable Union harmonisation legislation and to ensure protection of the public interest covered by that legislation;

(9)‘market surveillance authority’ means market surveillance authority as defined in Article 3, point (1), of Regulation (EU) 2019/1020;

(10)‘European statistics’ means statistics developed, produced and disseminated in accordance with Regulation (EC) No 223/2009.

(11)‘programming framework for European statistics' means the European statistical programme referred to in Article 13 of Regulation (EC) No 223/2009.

Article 3
  
Programme objectives

1.The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies and supporting the Union’s horizontal policy mainstreaming priorities. 

2.The programme has the following specific objectives:

(a)to empower citizens, consumers, investors, economic operators and businesses by providing  information, guidance and advice enabling them to make informed decisions and to fully access the opportunities of the Single Market for goods, people, services and capital, to improve related digital and financial literacy, to ensure access to redress mechanisms, by  supporting representative organisations in their participative role; to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, analyses and tools;

(b)to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to design, deploy, implement, run, maintain and support the common components of Union-level digital solutions and support the connection to them; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;

(c)to facilitate harmonised standard-setting and reinforce the development of European and international standards, to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risks, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;  

(d)to support the Customs Union and customs authorities working together and acting as one in achieving their mission and contributing to Europe’s economic security, to ensure an effective market surveillance and a high level of consumer protection, product conformity and safety;

(e)to protect the Union’s and its Member States’ economic, financial and other interests  from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments;

(f)to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools, as well as mutualisation of public data, to support the specific objectives set out in points (a) to (e);

(g)to provide relevant and comparable official European statistics as set out in the Annex.

3.The programme shall support the implementation of Union-level legal obligations relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2.

Article 4
  
Budget

1.The indicative financial envelope for the implementation of the programme for the period from 1 January 2028 to 31 December 2034 is set at EUR 6 238 112 000 in current prices.

2.Budgetary commitments for activities extending over more than one financial year may be broken down over several years into annual instalments.

3.Appropriations may be entered in the Union budget beyond 2034 to cover the expenses necessary and to enable the management of actions not completed by the end of the programme.

4.The financial envelope  referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 5 may also be used for technical and administrative assistance for the implementation of the programme, such as preparatory, monitoring, control, audit and evaluation activities, corporate information technology systems and platforms, information, communication and visibility activities, including corporate communication on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the programme.

Article 5
  
Additional resources

1.Member States, Union institutions, bodies and agencies, third countries, international organisations, international financial institutions, or other third parties, may make additional financial or non-financial contributions to the programme. Additional financial contributions shall constitute external assigned revenue within the meaning of Article 21(2), points (a), (d), or (e) or Article 21(5) of Regulation (EU, Euratom) 2024/2509.

2.Resources allocated to Member States under shared management may, at their request, be made available to the programme. The Commission shall implement those resources directly or indirectly in accordance with Article 62(1), point (a) or (c), of Regulation (EU, Euratom) 2024/2509. They shall be additional to the amount referred to in Article 4(1) of this Regulation. Those resources shall be used for the benefit of the Member State concerned. Where the Commission has not entered into a legal commitment under direct or indirect management for additional amounts thus made available to the programme, the corresponding uncommitted amounts may, at the request of the Member State concerned, be transferred back to one or more respective source programmes or their successors.

Article 6
  
Alternative, combined and cumulative funding

1.The programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support.

2.Award procedures under the programme may be jointly conducted under direct or indirect management with Member States, Union institutions, bodies and agencies, third countries, international organisations, international financial institutions, or other third parties (‘partners to the joint award procedure’), provided the protection of the financial interests of the Union is ensured. Such procedures shall be subject to a single set of rules and lead to the conclusion of single legal commitments. For that purpose, the partners to the joint award procedure may make resources available to the programme in accordance with Article 5 of this Regulation, or the partners may be entrusted with the implementation of the award procedure, where applicable in accordance with Article 62(1), point (c), of Regulation (EU, Euratom) 2024/2509. , In joint award procedures, representatives of the partners to the joint award procedure may also be members of the evaluation committee referred to in Article 153(3) of Regulation (EU, EURATOM) 2024/2509..

Article 7
  
Third countries associated to the programme

1.The programme may be opened to the participation of the following third countries through full or partial association, in accordance with the objectives laid down in Article 3 and in accordance with the relevant international agreements or any decisions adopted under the framework of those agreements and applicable to:

(a)members of the European Free Trade Association which are members of the European Economic Area, as well as Andorra, Monaco and San Marino;

(b) acceding countries, candidate countries and potential candidates;

(c)European Neighbourhood Policy countries;

(d)other third countries, including those neighbouring the EU’s outermost regions.

2.The association agreements for participation in the programme shall:

(a)ensure a fair balance as regards the contributions and benefits of the third country participating in the programme;

(b)lay down the conditions of participation in the programme, including the calculation of financial contributions, consisting of an operational contribution and a participation fee, to a programme and its general administrative costs;

(c)not confer on the third country any decision-making power in the programme;

(d)guarantee the rights of the Union to ensure sound financial management and to protect its financial interests;

(e)where relevant, ensure the protection of security, defence and public order interests of the Union and its Member States.

For the purposes of the first paragraph, point (d), the third country shall grant the necessary rights and access required under Regulations (EU, Euratom) 2024/2509 and (EU, Euratom) No 883/2013, and guarantee that enforcement decisions imposing a pecuniary obligation on the basis of Article 299 TFEU, as well as judgements and orders of the Court of Justice of the European Union, are enforceable.

Article 8
  
Implementation and forms of Union funding

1.The programme shall be implemented in accordance with Regulation (EU, Euratom) 2024/2509, under direct management or indirect management with the entities referred to in Article 62(1), point (c), of Regulation (EU, Euratom) 2024/2509.  

2.Union funding may be provided in any form in accordance with Regulation (EU, Euratom) 2024/2509, in particular grants, procurement, non-financial donations, and remuneration and reimbursements to experts as referred to in Articles 242 and 243 of Regulation (EU, Euratom) 2024/2509. 

3.Where Union funding is provided in the form of a grant, funding shall be provided as financing not linked to costs or, where necessary, under simplified cost options, in accordance with Regulation (EU, Euratom) 2024/2509. Funding may be provided in the form of actual eligible cost reimbursement only where the objectives of an action cannot be achieved otherwise or where this form is necessary to enable other sources of funding, including financing from Member States. .

Article 9
  
Eligibility

1.Eligibility criteria shall be set to support achievement of the objectives laid down in Article 3 of this Regulation, in accordance with Regulation (EU, Euratom) 2024/2509 and shall apply to all award procedures under the programme.

2.In award procedures under direct or indirect management, one or more of the following legal entities may be eligible to receive Union funding:

(a)entities established in a Member State;

(b)entities established in an associated third country;

(c)international organisations;

(d)other entities established in non-associated third countries, as listed in the work programme, where the funding of such entities is essential for implementing the action and contributes to the objectives laid down in Article.

3.In addition to Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509, the associated third countries referred to in Article 7(1) of this Regulation may, where relevant, participate in, and benefit from, any of the procurement mechanisms set out in Article 168(2) and (3) of Regulation (EU, Euratom) 2024/2509. Rules applicable to Member States shall be applied, mutatis mutandis, to participating associated third countries. 

4.In accordance with Article 136 of Regulation (EU, Euratom) 2024/2509, award procedures affecting security or public order, in particular concerning strategic assets and interests of the Union or its Member States, shall be restricted and eligibility restrictions shall apply to high-risk suppliers in line with EU law, for security reasons.

5.For actions implementing actions for standardisation, the entities specified in Articles 15 and 16 of Regulation (EU) No 1025/2012 shall be eligible.

6.For actions supporting consumer protection and/or relating to the European Consumer Centres Network, the following bodies shall be eligible:

(a)a non-profit body designated by a Member State or a third country referred to in Article 7 selected through a transparent procedure;

(b)a public body.

7.The work programme referred to in Article 110 of Regulation (EU, Euratom) 2024/2509 may further specify the eligibility criteria set out in this Regulation or set additional eligibility criteria for specific actions.

8.Representatives of third countries or international organisations shall not be present in deliberations on eligibility and award criteria.

Article 10
  
Entities eligible without a call for proposals

The following entities may be awarded a grant under the programme without a call for proposals:

(1)for actions in the area of market surveillance, the market surveillance authorities of the Member States as referred to in Article 10 of Regulation (EU) 2019/1020;

(2)for actions in the area of accreditation, the body recognised under Article 14(1) of Regulation (EC) No 765/2008 of the European Parliament and of the Council
[84](#footnote85)
 to carry out the activities referred to in Article 32(1) of that Regulation; 

(3)for actions supporting the development of high-quality corporate financial and non-financial reporting and auditing standards and the facilitation of their integration into Union law, EFRAG (formerly the European Financial Reporting Advisory Group), the International Financial Reporting Standards Foundation (‘IFRS Foundation’) and the Public Interest Oversight Board (‘PIOB’) or successor organisations;

(4)for actions in the area of consumer protection enforcement, the authorities of the Member States, responsible for the enforcement of Union laws that protect consumers’ interests, as referred to in Article 1 of Regulation (EU) 2017/2394;

(5)for actions regarding consumers, the representation of consumers interest at the Union level, namely the Bureau Européen des Unions de Consommateurs (‘BEUC’) and the European Association for the Coordination of Consumer Representation in Standardisation (‘ANEC’), provided they have no conflicting interests and represent, through its members, the interests of Union consumers in at least two thirds of the Member States;

(6)for actions relating to the protection of the interests of consumers and end-users of financial services and supporting their participation in financial services policy making, providing guidance in financial services as well as promoting financial literacy and  a better understanding of the financial sector and the different categories of commercialised products, Finance Watch and the European Federation of Investors and Financial Services Users (Better Finance), or successor organisations, subject to the following conditions, to be assessed annually:

(a)those entities remain non-governmental, non-profit and independent of industry, commerce or business;

(b)they have no conflicting interests and represent through their members the interests of Union consumers and other end-users in the area of financial services; 

(7)for actions regarding European statistics, the national statistical institutes and other national authorities referred to in Article 5(2) of Regulation (EC) No 223/2009;

(8)for actions regarding customs or taxation, customs or tax authorities of Member States and customs or tax authorities of participating associated third countries, provided that the conditions set out in Article 7 of this Regulation are met.

Article 11
  
Work programme

The programme shall be implemented bywork programmes as referred to in Article 110 of Regulation (EU, Euratom) 2024/2509.

Article 12
  
Repeal

Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077 are repealed with effect from 1 January 2028.

Article 13
  
Transitional provisions

1.This Regulation shall not affect the continuation or modification of the actions carried out, until their closure, under Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077, which shall continue to apply to those actions.

2.The financial envelope for the programme may also cover technical and administrative assistance expenses necessary to ensure the transition between the programme and the measures adopted under Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077.

Article 14
  
Entry into force and application

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

It shall apply from 1 January 2028.

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

Done at Brussels,

For the European Parliament
   For the Council

The President
   The President

LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT

1.FRAMEWORK OF THE PROPOSAL/INITIATIVE3

1.1.Title of the proposal/initiative3

1.2.Policy area(s) concerned3

1.3.Objective(s)3

1.3.1.General objective(s)3

1.3.2.Specific objective(s)3

1.3.3.Expected result(s) and impact3

1.3.4.Indicators of performance3

1.4.The proposal/initiative relates to:4

1.5.Grounds for the proposal/initiative4

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 initiative4

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 past4

1.5.4.Compatibility with the multiannual financial framework and possible synergies with other appropriate instruments5

1.5.5.Assessment of the different available financing options, including scope for redeployment5

1.6.Duration of the proposal/initiative and of its financial impact6

1.7.Method(s) of budget implementation planned6

2.MANAGEMENT MEASURES8

2.1.Monitoring and reporting rules8

2.2.Management and control system(s)8

2.2.1.Justification of the budget implementation method(s), the funding implementation mechanism(s), the payment modalities and the control strategy proposed8

2.2.2.Information concerning the risks identified and the internal control system(s) set up to mitigate them8

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.Measures to prevent fraud and irregularities9

3.ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE10

3.1.Heading(s) of the multiannual financial framework and expenditure budget line(s) affected10

3.2.Estimated financial impact of the proposal on appropriations12

3.2.1.Summary of estimated impact on operational appropriations12

3.2.1.1.Appropriations from voted budget12

3.2.1.2.Appropriations from external assigned revenues17

3.2.2.Estimated output funded from operational appropriations22

3.2.3.Summary of estimated impact on administrative appropriations24

3.2.3.1. Appropriations from voted budget24

3.2.3.2.Appropriations from external assigned revenues24

3.2.3.3.Total appropriations24

3.2.4.Estimated requirements of human resources25

3.2.4.1.Financed from voted budget25

3.2.4.2.Financed from external assigned revenues26

3.2.4.3.Total requirements of human resources26

3.2.5.Overview of estimated impact on digital technology-related investments28

3.2.6.Compatibility with the current multiannual financial framework28

3.2.7.Third-party contributions28

3.3.Estimated impact on revenue29

4.Digital dimensions29

4.1.Requirements of digital relevance30

4.2.Data30

4.3.Digital solutions31

4.4.Interoperability assessment31

4.5.Measures to support digital implementation32

1.FRAMEWORK OF THE PROPOSAL/INITIATIVE 

1.1.Title of the proposal/initiative

Single Market and Customs Programme

1.2.Policy area(s) concerned 

Policy area: Single Market - Heading 2

Activity: Market surveillance, product conformity, standardisation, consumer protection, competition policy, company law, contract law, intellectual property rights, crisis management, public procurement, digital solutions, free movement of capital and financial services, anti-money laundering, European statistics, Union restrictive measures, customs including acquisition of customs control equipment, taxation, and anti-fraud.

1.3.Objective(s)

1.3.1.General objective(s)

The general objective of the programme is to enhance and deepen the functioning of a competitive Single Market and a strong Customs Union, to protect the financial and economic interests and security, safety of the Union and its Member States, with a design fostering flexibility, simplification and synergies, and supporting the Union’s horizontal policy mainstreaming priorities.

1.3.2.Specific objective(s)

The programme has the following specific objectives:

(a)
   to empower citizens, consumers, investors, economic operators and businesses by providing information, guidance and advice enabling them to make informed decisions and to fully access the opportunities of the Single Market for goods, people, services and capital, to improve related digital and financial literacy, to ensure access to redress mechanisms, by supporting representative organisations in their participative role; to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, analyses and tools;

(b)
   to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to design, deploy, implement, run, maintain and support the common components of Union-level digital solutions and support the connection to them; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;

(c)
   to facilitate harmonised standard-setting and reinforce the development of European and international standards, to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risk, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;

 

(d)
   to support the Customs Union and customs authorities working together and acting as one in achieving their mission and contributing to Europe’s economic security, to ensure an effective market surveillance and a high level of consumer protection, product conformity and safety;

(e)
   to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments;

(f)
   to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools, as well as mutualisation of public data, to support the specific objectives set out in point (a) to (e); 

(g)
   to provide relevant and comparable official European statistics as set out in the Annex.

1.3.3.Expected result(s) and impact

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

By addressing challenges and barriers the programme should cover various single market areas and would further unlock the potential, stimulate reforms and strengthen the Single Market and the Customs Union thereby enhancing Europe’s competitiveness and economic security and protecting safety, security and the financial and economic interests of the Union and its Member States.

1.3.4.Indicators of performance

Specify the indicators for monitoring progress and achievements.

The output and result indicators for the purpose of monitoring progress and achievements of this programme will correspond to the common indicators provided under the Regulation establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities [Performance Regulation]
[85](#footnote86)
.

1.4.The proposal/initiative relates to: 

 a new action 

 a new action following a pilot project / preparatory action
[86](#footnote87)
 

 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

Set up of an internal governance structure for the coordination between European Commission Services, common approach at the establishment of a work programme, monitoring and reporting on programme implementation and achievement of results.

Delegation of powers to executive agencies. Assignment/delegation of tasks (for implementation) to decentralised authority(ies), such as EU Customs Authority, once such authority is established and operational to take over these tasks (using contribution agreements) including related to the development of the EU Customs Data Hub and suport to the acquisition of customs control equipment in the enlargement countries and addressing the crisis situations, preparation of programme documentation and standard documents for implementation, and the adaptation of programme management systems.

The programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy and regulatory work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) skills development, human competency building (training); (f) development of joint tools, methods, data and statistics to support policy making; (g) other actions to achieve the general and specific objectives, such as innovation, testing.

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.

Reasons for action at EU level (ex-ante): The EU faces global competition from other major economic blocs and needs to ensure that the Single Market remains competitive, performing, accessible and innovative and establishes a level playing field for stakeholders. A more flexible funding system — where programmes adapt to different needs and are easier to navigate for stakeholders — can foster and boost the single market’s global competitiveness and level playing field as well as strengthen the Customs Union. Flexible funding structures make it easier for stakeholders to collaborate across borders. In addition to streamlining, the EU’s funding landscape needs to display resilience and agility to respond to emerging crises situations — such as recently witnessed pandemics or energy shocks to adapt to digital transition and rapid technological change and to contribute to economic security. Intervention at EU level provides cooperation and harmonisation at EU level and offers relevant transnational and cross-border benefits and economies of scale for businesses, consumers and citizens, as well as national authorities. EU level funding is also needed to enable the Commission to fulfil its legal obligations (TFEU and related legislation) and address Single Market issues falling in its competence, as well as the Customs Union, EU taxation policy and the anti-fraud related priorities.

Funding with a focus on single market activities is essential to advance EU-wide objectives and facilitate the implementation of EU legislation across Member States. It generates an EU added value that funding at Member Stateational level could not achieve alone.

Expected generated EU added value (ex-post):

The programme’s EU added value is to enable the implementation of actions pursuing the specific objectives seeking to address the (1) knowledge and data gaps, gold plating and other barriers which are obstacles for citizens, consumers, investors and businesses, and investors to access and operate in the Single Market; (2) the need for capacity building, administrative and operational cooperation and integration among Member States and between Member States and the European Commission, which remains suboptimal; and the (3) need to ensure the effectiveness of EU rulemaking, standard-setting and enforcement at EU level.

To continue the support at EU level is essential to improve the functioning of the single market by enforcing Union law, and facilitating market access. EU action protects and empowers citizens, consumers and businesses. It helps them to adjust to the reforms and policy changes necessary for the functioning of the single market by providing information, advice tools and services.

Digital tools reduce administrative burdens and create transparency for citizens, consumers and businesses. Portals dedicated to single market topics provide information or helps businesses or citizens and consumers affected by breaches of EU law to obtain out-of-court redress, enabling them to overcome barriers. They overall help advance a paperless Single Market.

Similarly, EU coordinated platforms in different Single Market areas are needed to ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. These platforms enable to enhance co-operation between civil society organisations, businesses, entrepreneurs and industry bodies. Member States and the Commission can co-invest to develop key digital interoperability enablers for innovative cross-border digital public services. For instance, the structured collaboration between high level representatives from Member States through the Interoperable Europe Act
[87](#footnote88)
 governance will steer public authorities’ digital transformation and cross-border interoperability. 

European trans-European services and platforms enable cross-border data sharing and collaboration between national authorities, investors, businesses, and consumers, delivering benefits that individual Member States may have neither the incentive nor capacity to establish independently.

A coordinated response at the EU level avoids the risk of overlapping efforts, which would occur if Member States would independently provide information and advisory services to businesses and consumers on the single market.

Similarly, in the area of customs and taxation it has been confirmed that the EU level intervention, deployed under the current MFF via Customs including the CCEI, and Fiscalis programmes, is achieving efficiencies of scale in general and efficiency gains in IT capacity building, operational capacity building, while the collaborative activities and human competency building (including training) are providing opportunities for cooperation, communication and networking across the EU that could not be achieved without the EU level action and are essential to ensure harmonisation. Implementing common components of digital systems at EU level contributes to mitigating the challenges of national customs and tax administrations’ unequal capacities in terms of IT infrastructure and equipment availability, human resources and operational processes, uneven interpretation and implementation of relevant legislation by customs and tax administrations, and geographic, administrative, legal and strategic obstacles to cooperation. Equally so, supporting the acquisition of the customs control equipment in the enlargement countries (and for addressing crisis situations) will strengthen the Customs Union and Single Market.

The current Union Anti-Fraud Programme (UAFP) brings significant EU added value in the field of protecting the EU’s financial interests against fraud, corruption or any other irregularities, as identified by the programme’s interim evaluation. UAFP funding proved to be a vital resource helping Member States stay up to date with the latest technologies, equipment and expertise needed in their fight against fraud and other offences detrimental to the EU’s financial interests.

In the context of the EU Anti-Fraud Architecture, coordination with Member States and the Commission is essential in addressing increasingly complex cross-border fraud having an impact on the financial and other interests of the EU. Coordinated operational activity, EU-level anti-fraud intelligence and administrative tools to exchange sensitive investigative-related information including with third countries, are essential tools that strengthen the Union’s Customs Union and Single Market.

The Irregularity Management System (IMS) is the only database in the EU that consolidates reported information about irregularities, including fraud, in the shared management and pre-accession funds. It allows for various types of analyses and helps further develop an evidence-based EU anti-fraud policy. Through the analyses developed by OLAF, it also feeds into the Member States’ fraud risk assessments

Regarding the Single Market areas falling in the scope of the programme, the EU also has exclusive competence in respect of establishing and enforcing  competition rules necessary for the functioning of the single market and with significant macroeconomic impacts. Digital tools (for case work, investigations, secure exchange of information) and studies are necessary conditions for effective and efficient enforcement of competition rules. The effective enforcement of EU competition policy, which has a significant positive impact on customer savings and on the EU economy overall, requires the Commission to have the necessary expertise and digital tools to support its enforcement activities. The necessary expertise is necessary to modernise the EU's competition policy to ensure it supports European companies to innovate, compete and lead world-wide.

EU-level coordination as regards policies related to businesses, is by nature based on a cooperation between Member States and the Commission, which could not be triggered on the national level alone. These instruments should continue to address gaps in financing, stimulate growth, enhance competitiveness across the EU and contribute to harmonising such approaches across the Member States. They should also continue to ensure that the interests of consumers and investors, including the end users of financial services, are represented at the European level so that developments in the single market also respond to their needs.

The production of European standards is crucial to align standards with EU legislation. It is also important to keep ensuring stakeholder participation in international standard-setting (for example in the area of corporate financial and non-financial reporting standards involving EFRAG and the International Financial Reporting Standards Foundation). Standardisation activities allow to replace 27 national standards with a harmonised standard, setting common rules across the single market. This harmonisation is crucial, as not all Member States share the same level of interest or are equally affected by specific policy initiatives due to diverse geographical, climate, environmental, industrial, financial and commercial factors.

Activities in market surveillance are instrumental in meeting the objectives of the legal requirements. They aim to enhance the effectiveness of market surveillance, improve the cooperation between Member States, harmonisation of ways of working and e-commerce surveillance. Market surveillance activities avoid that the less resourceful Member States would become the weak links of the single market, via which all kind of dangerous product could enter the single market and circulate freely. This would threaten the competitiveness of EU businesses, but also consumer safety. Market surveillance includes financing joint testing of products and facilitates cross-border collaboration and sharing of expertise. EU Testing Facilities for products are an example of initiatives that demonstrates how EU-wide approach minimises duplication and creates economies of scale.

The programme should provide significant EU-added value by ensuring consumers across the EU have access to fair, effective, and cross-border dispute resolution. European Consumer Centres (ECC) Network and Alternative Dispute Resolution (ADR) mechanisms activities contribute to reducing legal costs, strengthening enforcement, and enhancing consumer confidence in the single market. The programme would support cross-border initiatives that national efforts alone could not achieve.

European statistics have strong EU added-value, due to their impartiality, reliability, and comprehensive coverage, as well as to their significantly improved comparability and harmonisation across EU Member States. Activities enable to align statistical data production standards, ensuring high-quality, comprehensive, and reliable statistics.

1.5.3.Lessons learned from similar experiences in the past

The interim evaluation of the Single Market Programme (SMP) showed that the potential for flexibility, synergies, and simplification, resulting from its integrated design, has not been fully exploited. The feasibility of initiating more joint actions was pointed out as an area of improvement, as well as the simplification of the eGrants tool.

There is a need for information evidenced during the interim evaluation of the SMP by the effectiveness and level of use of digital information tools (Your Europe, Your Europe Advice (YEA)) and services. The SMP interim evaluation showed it is crucial continue to focus on raising consumer education and awareness of consumer law, especially in countries where evidence suggests gaps, with specific emphasis on financial literacy and digital rights. Significant progress is still needed, notably for making procedures accessible to cross-border users. Communication and knowledge sharing between different stakeholders was assessed satisfactory by the interim evaluation of the SMP, nevertheless, it can be further improved.

There is also a need for continuous action to strengthen the financial literacy of citizens and raise awareness regarding aspects of the financial services that affect consumers in their day-to-day life such as the increase of digitalisation and digital finance or savings and financial planning through retail investments. This will also contribute to further the Savings and Investments Union.

There is a need to continue investing in new technologies and innovative data sources, expanding data coverage and granularity, to enhance timely European statistical production and dissemination.

In some policy areas, there is sub-optimal administrative cooperation and integration between Member States and between Member States and the European Commission that impacted consistent levels of enforcement of EU policies, law and rules. To avoid the creation of de facto barriers to free movement there is a need for reinforced operational and administrative cooperation and integration between authorities, and between the national administration and the Commission.

In the area of anti-fraud, administrative cooperation and effective anti-fraud tools to support investigation activities, as well as to prevent and detect fraud, is essential to allow Member States and OLAF, as well as third countries, to exchange sensitive operational information in a safe and timely manner to address fraud at an early stage to prevent losses to the Union budget. It is also vital to reinforce and develop the AFIS and IMS infrastructures, allowing an enhancement of the data management and data exploitation functionalities. This would increase the operational capacity of Member States investigations and data analyis in fraud prevention and detection activities.

The setting of standards necessitates support for European Standardisation Organisations (ESOs). Harmonised European standards allow economic operators to demonstrate compliance with EU law with one standard across the single market.

Capacity building for Consumer Protection Cooperation (CPC) authorities, other public authorities enforcing consumer rights and ADR bodies is required, backed by regular needs assessments to keep pace with evolving legislation. Upskilling of ADRs will be essential to tackle new categories of consumer disputes, making workshops and events for exchanging best practices essential. Enhance cooperation among Member States to address the fragmented ADR landscape across EU and promote collaboration among sector-specific ADR networks. This will help reduce administrative challenges by sharing resources, exchanging best practices.

In line with the established legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the area of customs and taxation. Those common components are essential for establishing a modern and efficient Customs Union as well as tax systems across the Union and for enhancing the Union’s competitiveness at global level. The Programme should enable the continuation of the Customs programme including customs control equipment support interventions, and of the Fiscalis programme. In this respect, the programme should enable the continuation of supporting the work of the customs and tax authorities not only by ensuring a solid digital customs and tax environment but also by reinforcing expert networks, the sharing of know-how and good practices, as well as by complementing the national efforts for training (human competency building) customs and tax officials and professionals with Union level solutions. In that sense, the Programme should support the continued collaboration and cooperation between the national customs authorities as well as between national tax authorities and their cooperation with the Commission and with other national authorities, and their digital, administrative, human and operational capacity building (development and operation of electronic systems and digital solutions and tools, equipment, infrastructure, training, innovation, studies, evaluations etc.). The importance of ensuring adequate and equivalent results of customs controls – amongst other aspects – calls for the availability and optimal use of relevant and state-of-the-art customs control equipment, which should be facilitated by the Programme, in particular in case of crisis situations and in the pcountries neighbouring the Union’s external borders. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. In this way, the Programme should also enable the transition to a renewed Customs Union
[88](#footnote89)
.

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

There is no significant duplication or overlap with other EU policies or programmes.

The Programme is consistent with other proposed Union action programmes and funds that pursue similar objectives in related fields of competence.

Activities under the Programme are complementary and seek synergies with several proposals such as National and Regional Partnerships, the European Competitiveness Fund, the Horizon Europe and the Global Europe Fund.

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

 limited duration

–
   in effect from 01/01/2028 to 31/12/2034,

–
   financial impact from 2028 to 2034 for commitment appropriations and from 2028 to 2039 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
[89](#footnote90)
 

 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

Indirect management may be used on occasion in the course of the programme, if a specific need arises and indirect management represents the most adequate way of funding, e.g. international organisations, public law bodies. In the field of customs, indirect management will be used with the involvement of the EU Customs Authority, in line with the approach established in the EU Customs reform proposal under negotiations between the co-legislators. The proposal stipulates that the Commission may entrust to the EU Customs Authority tasks for the implementation of the customs-related funding programmes such as the development, operation and maintenance of the EU Customs Data Hub and activities relating to the allocation, funding and procurement of customs control equipment, including the assessment of needs, joint procurement and co-sharing of equipment.

In the policy areas of standardisation, conformity assessment and market surveillance, the 2025 Single Market Strategy presents several actions to address structural problems and improve the governance of the Single Market and to take effective action to increase product compliance by tapping into synergies between the EU and national customs and market surveillance authorities considering “EU level market surveillance in strategic priority areas, notably concerning e-commerce imports from third countries where measures taken by individual Member States may not be sufficient and potentially establishing an EU Market Surveillance Authority.

2.MANAGEMENT MEASURES 

2.1.Monitoring and reporting rules 

The monitoring and reporting rules for this programme will follow the requirements laid down in Regulation xxx [Performance 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 programme shall be implemented under direct management or indirect management. Part of the actions will be implemented by the Commission services with the possibility for delegation to an executive Agency and implementation by decentralised authority(ies).

Union funding may be provided in any form, in particular grants, procurement, non-financial donations, and remuneration and reimbursements to experts. Joint procurement shall be encouraged to achieve further efficiencies and economies of scale.

All methods of funding can potentially be applied, including simplified forms of grants (lump sums, unit costs, flat rate financing) and financing not linked to costs. This ensures maximum flexibility for the duration of the Programme.

Specific rules for eligibility for funding are limited to a minimum in order to give full flexibiliy to the development of crosscutting and joint actions in the course of the programme. Specific provisions are made only where the continuation of existing funding structures with proven added value and impact requires it.

Where the programme ensures continuity of ongoing actions, the envisaged implementation methods and internal controls are identified by the Commission Services currently responsible for the activities concerned. In specific:

Activities related to competition will be implemented mainly through procurement under direct management, in particular for the financing of IT projects. This includes effective IT-governance processes, which actively involve the systems’ users. 

In the field of contracts/grants awarded in the area of financial services, financial stability and capital markets union and Savings and Investments Union, the Programme will be implemented under direct management. There will be a constant link with policy work on financial services including Savings and Investments Union which, in specific fields, depends on the outputs of the contracts/grants funded under the programme. Such management mode ensures the necessary flexibility for adapting the programme to actual policy needs in an area subject to frequent changes.

The management mode for the provision and dissemination of statistics is central direct management by the Commission. From a financial point of view, the programme will be implemented by awarding contracts mainly in the domains of statistics and IT services, and via grants mainly donated to national statistical authorities. The standard payment modalities of the European Commission will be applied. A multi-annual control strategy covering the lifetime of the programme will be established in order to reduce the risks related to the financial transactions of the programme to an acceptable level taking into account its cost-efficiency. The control strategy will foresee a combination of mandatory ex ante controls with complementary ex post controls.

The part of the programme that concerns consumer policy, company law, contract law and anti-money laundering will be implemented through mainly through public procurements and grants under direct management. Direct management enables effective monitoring of programme objectives and implementation by providing greater flexibility for modifications and adjustments, including those related to evolving policy needs. Some activities under the consumer policy will be carried out through indirect management, involving cooperation with international organisations such as the OECD and UNCTAD. Actions related to consumer policy may be implemented by an Executive Agency, mainly through grants although procurement activities will also be possible.

The Single Market Strategy 2025 presents the possibility to take effective action to increase product compliance by tapping into synergies with capacities of the EU and national customs and market surveillance authorities and potentially establishing an EU Market Surveillance Authority

The Commission’s Customs Reform proposal – under negotiations between the co-legislators – stipulates that the Commission may entrust to the EU Customs Authority tasks for the implementation of the customs-related funding programmes such as the development, operation and maintenance of the EU Customs Data Hub and activities relating to the allocation, funding and procurement of customs control equipment, including the assessment of needs, joint procurement and co-sharing of equipment. Some parts of interventions will remain under direct management by the Commission, notably the management of the legacy digital systems, until they will be integrated in the EU Customs Data Hub. Under direct and indirect management, there will be grants to the national customs authorities as well as procurement, including related to human competency building activities.

Activities related to taxation will be implemented mainly through procurement under direct management, in particular for the financing of IT projects but also human competency buiding activities. This includes effective IT-governance processes, which actively involve the systems’ users.  Intervention will be complemented by grants involving national taxation authorities.

Some procurement activities will be managed directly by the Commission, as this allows to better adapt to the needs of the policy and will allow for instance to do legislative conformity checks, studies, and implement some prerogative activities of the Commission.

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

The internal control framework is built on the implementation of the Commission's Internal Control Principles, procedures for selecting the best projects and translating them into legal instruments, project and contract management throughout the project lifecycle, ex-ante checks on claims, including receipt of audit certificates, ex-ante certification of cost methodologies, ex post audits and corrections, and evaluation.

The internal control processes on the authorisation of expenditure are aimed to ensure the adequate management of the risks relating to the legality and regularity of the underlying transactions, and the nature of payments. Furthermore, the control system consists of different building blocks, such as reporting to senior management, ex-ante verification by central financial team, internal advisory committee for procurements and contracts, ex-post controls and audits from the Internal Audit Service and the European Court of Auditors.

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) 

A cost-effective internal control system will be ensured by the responsible authorising officer. The objective for the internal control system is to maintain the expected levels of risk of error (at payment & at closure) below the materiality threshold of 2% on an annual basis.

It is estimated that the cost of controls will remain below 10% of total expenditure and is expected to decrease .

2.3.Measures to prevent fraud and irregularities 

The financial interests of the Union must be protected through proportionate measures throughout the expenditure cycle, including the prevention, detection and investigation of irregularities, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, administrative and financial penalties. Effective anti-fraud actions require active cooperation, including knowledge-sharing and information exchange, between the relevant involved authorities at both national and EU levels. Where necessary, such cooperation may also extend to third countries.

In addition to these general measures, and given that the programme will be implemented by several Commission Directorates - General, including by executive and decentralised authorities, each entity will apply measures for the prevention of fraud and irregularities that are most suited to the policy and intervention areas under their responsibility.

The Commission maintains robust antifraud strategy, complemented by the local antifraud strategies of the Commission services that cover the activities falling under their remit. The Commission or its representatives shall have the power of audit, based on documents and on the spot, over all grant beneficiaries, contractors and subcontractors who have received Union funds. OLAF is authorised to carry out on-the-spot checks and inspections on economic operators concerned directly or indirectly by such funding.

The Court of Auditors and the European Public Prosecutor’s Office (‘the EPPO’) and, for the processing of personal data, the European Data Protection Supervisor have the same rights as the contracting authority, particularly right of access, for the purpose of checks, audits and investigations.

The Commission also implements a series of measures such as:

- decisions, agreements and contracts resulting from the implementation of the programme will expressly entitle the Commission, including OLAF, EPPO and the Court of Auditors to conduct audits, on-the-spot checks and inspections;

- during the evaluation phase of a call for proposals/tender, the proposers and tenderers are checked against the published exclusion criteria based on declarations and the Early Detection and Exclusion System (EDES);

- the rules governing the eligibility of costs will be simplified in accordance with the provisions of the Financial Regulation.

- regular training on issues related to fraud and irregularities is given to all staff involved in contract management as well as to auditors and controllers who verify the beneficiaries' declarations on the spot.

3.ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

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

[Legislative financial and digital statement](https://eceuropaeu.sharepoint.com/sites/budgpedia/SitePages/legislative-financial-digital-statement.aspx)

 

·New budget lines requested

In order of multiannual financial framework headings and budget lines.

|  |  |  |
| --- | --- | --- |
| Heading of multiannual financial framework | Budget line | Type of expenditure |
|  | Number |  |
|  | 05.01.02 - Support expenditure for Single Market and Customs Programme | Non-diff. |
|  | 05.03.01.01 - Internal market, implementation tools, market surveillance and European standardisation | Diff. |
|  | 05.03.01.02 - Company law | Diff. |
|  | 05.03.01.03 - Support to competition policy | Diff. |
|  | 05.03.01.04 - Finance and financial services policies | Diff. |
|  | 05.03.01.05 - Consumers | Diff. |
|  | 05.03.02 - Production and dissemination of European official statistics | Diff. |
|  | 05.03.03 - Anti-fraud measures | Diff. |
|  | 05.03.04 - Customs | Diff. |
|  | 05.03.05 - Fiscalis | Diff. |

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

1.1.1.1. Appropriations from voted budget

 

EUR million (to three decimal places)

|  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| DG: <COMP, ESTAT, FISMA, GROW, JUST, OLAF, TAXUD> | | | Year | Year | Year | Year | Year | Year | Year | TOTAL MFF 2028-2034 |
|  | | | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| Operational appropriations | | | | | | | | | | |
| Budget line 05.030101 - Internal market, implementation tools, market surveillance and European standardisation | Commitments | (1a) | 148.276 | 161.309 | 157.372 | 155.796 | 159.114 | 161.527 | 163.724 | 1,107.117 |
|  | Payments | (2a) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.030102 - Company law | Commitments | (1b) | 4.222 | 4.5934.481 | 4.437 | 4.531 | 4.600 | 4.662 | 4.482 | 31.527 |
|  | Payments | (2b) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.030103 - Support to competition policy | Commitments | (1c) | 46.915 | 51.039 | 49.793 | 49.294 | 50.344 | 51.108 | 51.803 | 350.296 |
|  | Payments | (2c) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.030104 - Finance and financial services policies | Commitments | (1d) | 20.857 | 22.690 | 22.137 | 21.915 | 22.382 | 22.721 | 23.030 | 155.732 |
|  | Payments | (2d) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.030105 - Consumers | Commitments | (1e) | 26.809 | 29.165 | 28.453 | 28.168 | 28.768 | 29.204 | 29.602 | 200.169 |
|  | Payments | (2e) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.0302 - Production and dissemination of European official statistics | Commitments | (1f) | 109.556 | 121.175 | 118.948 | 117.757 | 120.264 | 122.088 | 123.661 | 833.448 |
|  | Payments | (2f) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.0303 - Anti-fraud measures | Commitments | (1g) | 48.579 | 52.849 | 51.559 | 51.043 | 52.130 | 52.920 | 53.640 | 362.721 |
|  | Payments | (2g) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.0304 - Customs | Commitments | (1h) | 364.164 | 403.650 | 359.760 | 389.854 | 398.158 | 401.538 | 404.576 | 2,721.700 |
|  | Payments | (2h) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Budget line 05.0305 - Fiscalis | Commitments | (1i) | 63.671 | 69.267 | 67.576 | 66.900 | 68.324 | 69.360 | 70.304 | 475.402 |
|  | Payments | (2i) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| Appropriations of an administrative nature financed from the envelope of specific programmes | | | | | | | | | | |
| Budget line 05.0201 |  | (3) | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | pm |
| TOTAL appropriations | Commitments | =1a+1b+1c+1d+1e+1f+1g+1h+1i+3 | 833.048 | 915.738 | 860.079 | 885.164 | 904.016 | 915.066 | 925.002 | 6,238.112 |
|  | Payments | =2a+2b+2c+2d+2e+2f+2g+2h+2i+3 | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Heading of multiannual financial  framework | | | 4 | | ‘Administrative expenditure’ [90](#footnote91) | | | | | | | | |
| DG: <SMCP> | | | | | | Year | Year | Year | Year | Year | Year | Year | TOTAL MFF 2028-2034 |
|  | | | | | | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
|  Human resources | | | | | | 304.907 | 303.779 | 303.027 | 303.027 | 303.027 | 303.027 | 303.027 | 2123.821 |
|  Other administrative expenditure | | | | | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TOTAL DG <SMCP> | Appropriations | | | | | 304.907 | 303.779 | 303.027 | 303.027 | 303.027 | 303.027 | 303.027 | 2123.821 |
|  |  |  | |  | |  |  |  |  |  |  |  |  |
| TOTAL appropriations under HEADING 4 of the multiannual financial framework | | (Total commitments = Total payments) | | | | 304.907 | 304.779 | 303.027 | 303.027 | 303.027 | 303.027 | 303.027 | 2123.821 |

EUR million (to three decimal places)

|  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  | | Year | Year | Year | Year | Year | Year | Year | TOTAL MFF 2028-2034 |
|  | | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| TOTAL appropriations under HEADINGS 1 to 4 | Commitments | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| of the multiannual financial framework | Payments | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |

1.1.1.2. Appropriations from external assigned revenues

EUR million (to three decimal places)

|  |  |  |
| --- | --- | --- |
| Heading of multiannual financial framework | Number |  |

|  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| DG: <> | | | Year | Year | Year | Year | Year | Year | Year | TOTAL MFF 2028-2034 |
|  | | | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| Operational appropriations | | | | | | | | | | |
| Budget line | Commitments | (1a) |  |  |  |  |  |  |  |  |
|  | Payments | (2a) |  |  |  |  |  |  |  |  |
| TOTAL appropriations | Commitments | =1a+1b+3 | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |
| for DG <> | Payments | =2a+2b+3 | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. | p.m. |

The programme may receive contributions from third countries, in line with possible association agreements mentioned in Article 7 of the Regulation.

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

Commitment appropriations in EUR million (to three decimal places)

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Indicate objectives and outputs     |  |  | Year    2028 | | Year    2029 | | Year    2030 | | Year    2031 | | Enter as many years as necessary to show the duration of the impact (see Section1.6) | | | | | | TOTAL | |
|  | OUTPUTS | | | | | | | | | | | | | | | | | |
|  | Type [91](#footnote92) | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost |
| GENERAL OBJECTIVE … | | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| - Output |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| - Output |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| - Output |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Subtotal for specific objective No 1 | | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| TOTALS | | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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 | Year | Year | Year | Year | Year | Year | TOTAL 2028 - 2034 |
|  | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| HEADING 4 | | | | | | | | |
| Human resources | 304.907 | 303.779 | 303.027 | 303.027 | 303.027 | 303.027 | 303.027 | 2123.821 |
| Other administrative expenditure | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| Subtotal HEADING 4 | 304.907 | 303.779 | 303.027 | 303.027 | 303.027 | 303.027 | 303.027 | 2123.821 |
| Outside HEADING 4 | | | | | | | | |
| Human resources | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 43.834 |
| Other expenditure of an administrative nature | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 | 0.000 |
| Subtotal outside HEADING 4 | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 6.262 | 43.834 |
|  | | | | | | | | |
| TOTAL | 311.169 | 310.041 | 309.289 | 309.289 | 309.289 | 309.289 | 309.289 | 2167.655 |

 

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)
[[1]](https://euc-word-edit.officeapps.live.com/we/wordeditorframe.aspx?ui=en-US&rs=en-IE&wopisrc=https%3A%2F%2Feceuropaeu.sharepoint.com%2Fteams%2FGRP-MFFpreparatorygrouponSingleMarketcooperationbetweennatio%2F_vti_bin%2Fwopi.ashx%2Ffiles%2Fea051c0a49f44caf91672dc74903547e&wdorigin=TEAMS-MAGLEV.teamsSdk_ns.rwc&wdexp=TEAMS-TREATMENT&wdhostclicktime=1754470321875&wdenableroaming=1&mscc=1&hid=170CB9A1-6003-0000-00D3-009772F7E93A.0&uih=sharepointcom&wdlcid=en-US&jsapi=1&jsapiver=v2&corrid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&usid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&newsession=1&sftc=1&uihit=docaspx&muv=1&ats=PairwiseBroker&cac=1&sams=1&mtf=1&sfp=1&sdp=1&hch=1&hwfh=1&dchat=1&sc=%7B%22pmo%22%3A%22https%3A%2F%2Feceuropaeu.sharepoint.com%22%2C%22pmshare%22%3Atrue%7D&ctp=LeastProtected&rct=Normal&afdflight=83&csiro=1&instantedit=1&wopicomplete=1&wdredirectionreason=Unified_SingleFlush)

 

|  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| VOTED APPROPRIATIONS | | Year | Year | Year | Year | Year | Year | Year |
|  | | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |
|  Establishment plan posts (officials and temporary staff) | | | | | | | | |
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | | 1386 | 1380 | 1376 | 1376 | 1376 | 1376 | 1376 |
| 20 01 02 03 (EU Delegations) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 01 01 01 01 (Indirect research) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 01 01 01 11 (Direct research) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other budget lines (specify) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| • External staff (in FTEs) | | | | | | | | |
| 20 02 01 (AC, END from the ‘global envelope’) | | 439 | 439 | 439 | 439 | 439 | 439 | 439 |
| 20 02 03 (AC, AL, END and JPD in the EU Delegations) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Admin. Support line | - at Headquarters | 62 | 62 | 62 | 62 | 62 | 62 | 62 |
| [XX.01.YY.YY] | - in EU Delegations | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 01 01 01 02 (AC, END - Indirect research) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 01 01 01 12 (AC, END - Direct research) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other budget lines (specify) - Heading 7 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other budget lines (specify) - Outside Heading 7 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| TOTAL | | 1887 | 1881 | 1877 | 1877 | 1877 | 1877 | 1877 |

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

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | To be covered by current staff available in the Commission services | Additional staff\* | | |
|  |  | To be financed under Heading 4 or Research | To be financed from BA line | To be financed from fees |
| Establishment plan posts | 1386 |  | N/A |  |
| External staff (CA, SNEs, INT) | 481 |  | 20 |  |

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

 

|  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| TOTAL Digital and IT appropriations | Year | Year | Year | Year | Year | Year | Year | TOTAL MFF 2028 - 2034 |
|  | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| HEADING 4 | | | | | | | | |
| IT expenditure (corporate) | 15.473 | 15.424 | 15.391 | 15.391 | 15.391 | 15.391 | 15.391 | 107.854 |
| Subtotal HEADING 4 | 15.473 | 15.424 | 15.391 | 15.391 | 15.391 | 15.391 | 15.391 | 107.854 |
| Outside HEADING 4 | | | | | | | | |
| Policy IT expenditure on operational programmes | 433.349 | 473.533 | 435.292 | 462.292 | 472.049 | 477.233 | 482.071 | 3235.844 |
| Subtotal outside HEADING 4 | 433.349 | 473.533 | 435.292 | 462.292 | 472.049 | 477.233 | 482.071 | 3235.844 |
|  | | | | | | | | |
| TOTAL | 448.822 | 488.977 | 450.683 | 477.683 | 487.440 | 492.624 | 497.462 | 3343.696 |

 

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

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

Appropriations in EUR million (to three decimal places)

|  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  | Year | Year | Year | Year | Year | Year | Year | Total |
|  | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |  |
| 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:

 on own resources

 on other revenue

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

EUR million (to three decimal places)

|  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative [[2]](https://euc-word-edit.officeapps.live.com/we/wordeditorframe.aspx?ui=en-US&rs=en-IE&wopisrc=https%3A%2F%2Feceuropaeu.sharepoint.com%2Fteams%2FGRP-MFFpreparatorygrouponSingleMarketcooperationbetweennatio%2F_vti_bin%2Fwopi.ashx%2Ffiles%2Fea051c0a49f44caf91672dc74903547e&wdorigin=TEAMS-MAGLEV.teamsSdk_ns.rwc&wdexp=TEAMS-TREATMENT&wdhostclicktime=1754470321875&wdenableroaming=1&mscc=1&hid=170CB9A1-6003-0000-00D3-009772F7E93A.0&uih=sharepointcom&wdlcid=en-US&jsapi=1&jsapiver=v2&corrid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&usid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&newsession=1&sftc=1&uihit=docaspx&muv=1&ats=PairwiseBroker&cac=1&sams=1&mtf=1&sfp=1&sdp=1&hch=1&hwfh=1&dchat=1&sc=%7B%22pmo%22%3A%22https%3A%2F%2Feceuropaeu.sharepoint.com%22%2C%22pmshare%22%3Atrue%7D&ctp=LeastProtected&rct=Normal&afdflight=83&csiro=1&instantedit=1&wopicomplete=1&wdredirectionreason=Unified_SingleFlush) | | | | | | |
|  |  | Year 2028 | Year 2029 | Year 2030 | Year 2031 | Year 2032 | Year 2033 | Year 2034 |
| Article …………. |  |  |  |  |  |  |  |  |

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).

[…]

[[1]](https://euc-word-edit.officeapps.live.com/we/wordeditorframe.aspx?ui=en-US&rs=en-IE&wopisrc=https%3A%2F%2Feceuropaeu.sharepoint.com%2Fteams%2FGRP-MFFpreparatorygrouponSingleMarketcooperationbetweennatio%2F_vti_bin%2Fwopi.ashx%2Ffiles%2Fea051c0a49f44caf91672dc74903547e&wdorigin=TEAMS-MAGLEV.teamsSdk_ns.rwc&wdexp=TEAMS-TREATMENT&wdhostclicktime=1754470321875&wdenableroaming=1&mscc=1&hid=170CB9A1-6003-0000-00D3-009772F7E93A.0&uih=sharepointcom&wdlcid=en-US&jsapi=1&jsapiver=v2&corrid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&usid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&newsession=1&sftc=1&uihit=docaspx&muv=1&ats=PairwiseBroker&cac=1&sams=1&mtf=1&sfp=1&sdp=1&hch=1&hwfh=1&dchat=1&sc=%7B%22pmo%22%3A%22https%3A%2F%2Feceuropaeu.sharepoint.com%22%2C%22pmshare%22%3Atrue%7D&ctp=LeastProtected&rct=Normal&afdflight=83&csiro=1&instantedit=1&wopicomplete=1&wdredirectionreason=Unified_SingleFlush)
   Please specify below the table how many FTEs within the number indicated are already assigned to the management of the action and/or can be redeployed within your DG and what are your net needs.

[[2]](https://euc-word-edit.officeapps.live.com/we/wordeditorframe.aspx?ui=en-US&rs=en-IE&wopisrc=https%3A%2F%2Feceuropaeu.sharepoint.com%2Fteams%2FGRP-MFFpreparatorygrouponSingleMarketcooperationbetweennatio%2F_vti_bin%2Fwopi.ashx%2Ffiles%2Fea051c0a49f44caf91672dc74903547e&wdorigin=TEAMS-MAGLEV.teamsSdk_ns.rwc&wdexp=TEAMS-TREATMENT&wdhostclicktime=1754470321875&wdenableroaming=1&mscc=1&hid=170CB9A1-6003-0000-00D3-009772F7E93A.0&uih=sharepointcom&wdlcid=en-US&jsapi=1&jsapiver=v2&corrid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&usid=b7acac22-6b7e-6e8f-3de0-5bb3c1ed5e6d&newsession=1&sftc=1&uihit=docaspx&muv=1&ats=PairwiseBroker&cac=1&sams=1&mtf=1&sfp=1&sdp=1&hch=1&hwfh=1&dchat=1&sc=%7B%22pmo%22%3A%22https%3A%2F%2Feceuropaeu.sharepoint.com%22%2C%22pmshare%22%3Atrue%7D&ctp=LeastProtected&rct=Normal&afdflight=83&csiro=1&instantedit=1&wopicomplete=1&wdredirectionreason=Unified_SingleFlush)
   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.

  

4.Digital dimensions

4.1.Requirements of digital relevance

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Policy domain | Reference | Description | Stakeholders | High-level processes |
| Company law | Article 3(a)(b) | Develop and operate the common components of Union-level digital solutions; and to boost the operational, technical, and administrative capacities of national authorities (e.g. Business Registers Interconnection System - BRIS) | European Commission, National authorities, Businesses | Evidence-based policy making, procurement, coordination and cooperation, implementation and enforcement |
| Financial stability, financial services and Capital Markets Union and Savings and Investments Union | Article 3 (a)(b) | To develop and operate Union-level digital solutions; facilitate data sharing and exchange of information between Member States or between them and European institutions and bodies, and to boost the operational, technical, and administrative capacities of national authorities [92](#footnote93) | European Commission and other European bodies and authorities, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, standardisation, harmonisation, policy development, compliance/enforcement, stakeholder engagement, information and communication and visibility |
| European and international Standards | Article 3 (c) | facilitate harmonised standard-setting and reinforce the development of European and international standards | European Commission and other European bodies and authorities, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, standardisation, harmonisation, stakeholder engagement, coordination and cooperation, compliance/implementation, data collection and analysis, information and communication |
| Implementation tools (applicable across all policy domains) | Article 3(f) | improve evidence-based and digital-ready policymaking, and the use of digital implementation tools to support above-mentioned specific objectives [93](#footnote94) | European Commission, European bodies and authorities, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, procurement, stakeholder engagement, data collection and analysis, coordination and cooperation, information, communication and visibility |
| Market surveillance | Article 3 (a) | improve the understanding of the Single Market and its challenges by supporting data collection activities, analyses and tools | European Commission, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, procurement, harmonisation, coordination and cooperation, compliance/enforcement, procurement |
| Consumer policy | Article 3 (a), (b), (c), (d), (f) | (a)empower citizens, consumers, investors, economic operators and businesses with information, guidance and advice enabling them to make informed decisions and to access the opportunities of the Single Market for goods, services and capital, to ensure access to redress mechanisms, to support representative organisations in their participative role (…)  (b) to foster cooperation among Member States national authorities, and between Member States national authorities and the Commission (…)  (c) to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law  (d) to ensure high level consumer protection and product safety  (f) to improve evidence-based and digital-ready policymaking | European Commission, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, harmonisation, coordination and cooperation compliance/enforcement, data collection and analysis, information and communication and visibility, monitoring and investigation, digitalisation of stakeholders’ processes |
| European statistics | Article 3 (a) | provide relevant and comparable official European statistics | European Commission, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, data collection and analysis, coordination and cooperation, harmonisation, stakeholder engagement, impact assessment and evaluations, information communication and visibility, compliance and enforcement. The programming framework for European statistics will employ digital solutions for leveraging the use of new data sources and the re-use of existing data from EU and national sources. Moreover, it will significantly invest in IT infrastructures and services to exploit the full potential of digital technologies, cloud services and Artificial Intelligence. |
| Anti-fraud | Article 3 (b), (e), (f)    Recital (31)    In addition, AFIS has its own legal basis Council Regulation (EC) No 515/97 | (b) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas; to develop and operate the common components of Union-level digital solutions; and to boost the operational, technical, and administrative capacities of national authorities;  (e)to protect the Union’s and its Member States’ economic and financial interest from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks;  f) to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools to support above-mentioned specific objectives. | European Commission, National authorities, partner third coun​tries, international organisations, and other EU bodies, Beneficiaries | Anti-fraud activities, coordination and cooperation, mutual assistance between the authorities of the Member States and cooperation between the latter and the Commission, irregularities reporting.  Evidence-based policy making, coordination and cooperation, implementation and enforcement, monitoring and investigation, case management, data collection and analysis, information and communication. |
| Competition policy | Article 3 (f) | Develop and operate digital solutions and leverage AI to enable the efficient and effective enforcement of competition rules within the internal market in collaboration with external stakeholders | European Commission, National authorities, Beneficiaries, Businesses, Consumers/citizens | Evidence-based policymaking, compliance/enforcement [94](#footnote95) , monitoring and investigation, stakeholder engagement, coordination and cooperation |
| Taxation | Article 3 (b), (e) and (f)  In addition, each system has it own legal basis. | (b) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market and response to crises; to develop and operate the common components of Union-level digital solutions; and to boost the operational, technical, and administrative capacities of national authorities;  (e) to support tax policy and implementation of Union law relating to taxation, improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments;   (f) to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools to support above-mentioned specific objectives. | European Commission, national taxation authorities, economic operators | Functioning of taxation related Union digital systems (common components) in support of EU taxation policy priorities including to improve Union taxation systems and tax collection; cooperation; programme management / implementation support tools.  Taxation related digital landscape is composed of 30 systems (with new systems to be developed). These systems have their own legal basis whereas the programme provides funding for their development, operation and maintenance.  Tools are required to enable the implementation of programme activities: Learning Management System, Programme Information and Collaboration Space, reporting tools (e.g. Activity Reporting Tool), EU TaxEdu website. |
| Customs union | Article 3 (b), (d) and (f)  In addition, each system has it own legal basis. | (b) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market and response to crises; to develop and operate the common components of Union-level digital solutions; and to boost the operational, technical, and administrative capacities of national authorities;  (d) to support the Customs Union and customs authorities working together and acting as one in achieving their mission and contributing to Europe’s economic security;  (f) to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools to support above-mentioned specific objectives. | European Commission, national customs authorities | Functioning of customs digital systems (common components) including legacy IT systems and EU Customs Data Hub to customs authorities working together and acting as one in achieving their mission; cooperation; programme management / implementation support tools.  Customs Union related digital landscape is composed of more than 70 systems which have their own legal basis (e.g., Union Customs Code and other acts). In addition, the Customs Reform proposal has introduced the concept of the EU Customs Data hub [a single online environment that will be able to log all information on products and supply chain for goods passing through customs]. These systems have their own legal basis whereas the programme provides funding for the digital systems (common components) development, operation and maintenance.    Tools are required to enable the implementation of programme activities: Learning Management System, Programme Information and Collaboration Space, reporting tools (e.g. Activity Reporting Tool), EU TaxEdu website. |

4.2.Data

|  |  |  |
| --- | --- | --- |
| Policy domain | Type of data | Standard/specifications |
| Financial stability, financial services, capital markets union and Savings and Investments Union | Business and bank data, beneficial ownership data. Common data dictionaries on reporting and disclosure requirements., financial data/indicators | N/A |
| European and international Standards | Technical data: information related to the technical specifications and requirements of products, services, and processes.  Standardisation data: information related to European standards, technical specifications, and other standardisation deliverables.  Legislative and policy data: information related to EU laws, regulations, and policies that are supported by standardisation, including data on directives, regulations, and decisions. | N/A |
| Implementation tools (applicable across all policy domains) | Procurement data, metadata, personal data, external service providers data, financial data/indicators, access logs, security data, business-related information, product information, EU acquis related data, case-investigation information, judicial data, standardisation information | N/A |
| Market surveillance | Market surveillance data: product information, case investigation information, economic operators information, market surveillance and customs member states authorities and EC units related information, market surveillance documents and various reports. | N/A |
| Consumer policy | Stakeholder profiles, consumer complaints and inquiries on products and services, case handling data, product safety data, market surveillance data, consumer law infringements, and enforcement data, cross-border transaction data, ADR procedure data, redress outcomes, trader data, consumer behaviour data, best practice examples | GDPR for data protection  RAD (EU) 2020/1828  CPC (EU) 2017/2394  ADR (EU) 2013/11  GPSR (EU) 2023/988  Interoperability standards defined by the Single Digital Gateway Regulation  Alignment with the European Data Strategy: structured and trusted public and civic sector data exchange and storage; cross-border cooperation through a shared data infrastructure; data collection standardisation and methodological coherence across MS.  The once-only principle is respected. User identity and organisational data is collected once during registration and reused across modules. |
| European statistics | Micro data, aggregated data | European statistics cover all key EU policy areas – Eurostat receives data in more than 2000 datasets and metadata sets and disseminates more than 7500 datasets, supported by the Statistical Data and Metadata eXchange (SDMX) standard. The data transmissions from the Member States to Eurostat are almost exclusively based on legal requirements laid down in the EU acquis on European statistics, as well as some voluntary data transmissions. Disseminated datasets help Eurostat deliver on its mission of providing high-quality statistics for Europe, making trust-worthy statistics widely available to users.  Regulation (EC) No 223/2009 on European Statistics includes legal provisions to ensure sustainable access to new data sources for the purposes of official statistics. Such new data sources include among others:  ·Privately held data, such as location data from mobile network operators or web data on enterprises or on labour market trends.  ·Administrative data held by European or national administration  These provisions are in line with the principles of the  [European Data Strategy](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52020DC0066) , and specifically with its emphasis on facilitating use of privately-held data by government authorities and the sharing of data between public authorities. The implementation of these new provisions aims to reduce administrative burden on citizens and businesses by reducing reliance on traditional surveys and by making sure that the ‘once only’ principle is respected.  The necessary regulatory, administrative, technical and organisational measures are in place for European statistics to protect the security and integrity of statistical data and their transmission, in accordance with best practices, international standards, as well as European and national legislation. Strict protocols apply to external users accessing statistical microdata for research purposes. The data sought from businesses is, as far as possible, readily available from their accounts and electronic means are used where possible to facilitate its return. Administrative and other data sources are used whenever possible to avoid duplicating requests for data. Data sharing and data integration, while adhering to confidentiality and data protection requirements, are promoted to minimise response burden. |
| Competition policy | Business-related information, case-investigation information | To enforce EU competition rules, the European Commission manages ever-increasing amounts of data, sometimes involving millions of documents or even several terabytes of information in a single case.  This requires substantial infrastructure to handle the documents’ lifecycle —requesting, receiving, registering, and storing information.  Moreover, many documents contain Sensitive Non-Classified information, which must be handled with strict confidentiality.  Lastly, data exchanges with National administrations and businesses must adhere to the once-only principle and rely on secure, interoperable systems |
| Taxation | Data related to taxation policies | OECD standards for data. |
| Customs union | Data related to customs procedures, operators, traders, risk data. More in general, all data referred to in Delegated Regulation (EU) 2015/2446 establishing the EU Customs Model, and the future Article 36 of the proposal on the Customs Reform | World Customs Organisation’s standard data model, enriched by EU-specific data, as established in Delegated Regulation (EU) 2015/2446, and in the EU Single Window environment for Customs Regulation (EU) 2022/2399, |
| Anti-fraud | Customs data, data on seizures, infringements, suspicions and declarations, data on import, transit and export of goods, transport data, including carrier data, data on movements of containers and/or means of transport and goods and persons concerned with those movements, economic operator data, VAT and trade data; data on EU funded projects, irregularities data.  Data stemming from purchased access to commercial databases (trade data, company data, maritime data). | N/A | |
| Company Law | Company information filed in business registers as required by EU company law, available through BRIS | Standards and specifications set by implementing acts adopted in accordance with the codified EU company law Directive 2017/1132 | |

The requirements listed are in line with the principles set out in the European Data Strategy supporting interoperability, accessibility, and reusability.

Alignment with the once-only principle

The once-only principle has been considered and the possibility to reuse existing data has been explored: YES

·Newly created data is findable, accessible, interoperable and reusable, and meets high-quality standards: YES

The digital systems apply the once-only principle, and the re-use of existing information is explored, reusing existing sources and data from the programme implementation (e.g. with dashboards).

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Type of data | Reference(s) to the requirement(s) | Actor who provides the data | Actor who receives the data | Frequency (if applicable) |
| Business and bank data from registers, company information, beneficial ownership data from registers. Common data dictionaries on reporting and disclosure requirements. Financial data and indicators. | Financial services, company law | National authorities, businesses, consumers, citizens, investors, European Commission and other European bodies and authorities. | National authorities, European Commission and other European bodies and authorities | Legal obligations [95](#footnote96) |
| Standardisation data | European and international standards | European Standardisation Organisations and National Standardisation Bodies | Commission | On demand/periodic |
| Procurement data, metadata, personal data, external service providers data, financial data/indicators, access logs, security data, business-related information, product information, case-investigation information, EU acquis related data, judicial data,  -Product compliance data | Implementation tools | Publication office, National Administrations    Economic operators | National Administrations, Commission | continuously or periodically, automatically or on demand. |
| Market Surveillance data | Market surveillance | Economic operators | National Administrations, Commission | On demand/periodic |
| Stakeholder profiles, consumer complaints and inquiries on products and services, case handling data, product safety data, market surveillance data, consumer law infringements, and enforcement data, cross-border transaction data, ADR procedure data, redress outcomes, trader data, consumer behaviour data, best practice examples | Consumer policy | Member States, EU Institutions, authorities, bodies, authorised third parties, businesses, consumers/citizens | Member States, EU Institutions, authorities, bodies, authorised third parties, businesses, consumers/citizens | Submission of consumer complaints or enquiries, safety alerts and notifications, market surveillance reporting, enforcement cooperation requests, monitoring or reporting requirements |
| European statistics cover all key EU policy areas – Eurostat receives data in more than 2000 datasets and metadata sets and disseminates more than 7500 datasets. | European statistics | Statistical authorities of Member States; EFTA countries, enlargement countries; third countries; EU Institutions, Authorities, Bodies; authorised third parties (e.g. international organisations); businesses; consumers/citizens. | Eurostat, which validates the data and disseminates them as European statistics to its users, i.e. policymakers, EU institutions and services; citizens; media; businesses and financial markets; researchers and academia. | According to legal requirements laid down in the EU acquis on European statistics.  The data transmissions from the Member States to Eurostat are almost exclusively based on legal requirements laid down in the EU acquis on European statistics, as well as some voluntary data transmissions |
| Business-related information, case-investigation information | Competition policy | European Commission (DG COMP) Authorised third parties/ businesses, Member States, National Competition Authorities, | European, Commission (DG COMP), Authorised third parties/ businesses, Member States, National Competition Authorities, citizens (for public information) | Continuously |
| Taxation data | Taxation | Economic operators/ individuals, Member States’ tax authorities | Member States’ tax authorities,  EUROFISC,    the Commission | Continuously |
| Customs data | Customs union | Economic operators, Member States customs authorities, the Commission | Economic operators, Member States customs Authorities, the Commission | Continuously |
| Customs data | Anti-Fraud | Economic operators, Member States customs authorities, the Commission | Member States authorities, the Commission | Continuously |
| Transport data | Anti-Fraud | Economic operators, Member States customs authorities, the Commission | Member States authorities, the Commission | Continuously |
| Trade data | Anti-Fraud | Statistical authorities, Economic operators | Member States authorities, the Commission | Continuously |
| Data on EU funded projects | Anti-Fraud | Economic operators, Member States authorities, the Commission | Member States authorities, the Commission | Continuously |

4.3.Digital solutions

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Main digital solutions | | | Main functionalities | | | | | | Responsible body | Reusability | | | | | | Accessibility | | | | | Use of AI | |
| Implementation tools (PPDS, CPNP COSING, Drug Precursors, IMERA, TRIS-TBT, FSR-PP, CRMA, ERASMUS….) | | | Digital solutions facilitate data exchange, notification, and coordination among member states. They enable the exchange of information on substances, products, and technical regulations, supporting regulatory compliance. Some tools facilitate notification and coordination on technical standards, while others support market surveillance and customs risk management. Additionally, they monitor and regulate specific trades, and support education, training, and youth programs, as well as risk assessment and management in various sectors. | | | | | | European Commission | Digital solutions are designed with reusability in mind, leveraging modular architectures, open standards, and Application Programming Interfaces (APIs) to enable the sharing and reuse of data, components, and functionalities across different systems and applications. | | | | | | In accordance with common accessibility principles. | | | | | Most digital solutions will attempt to make use of AI when relevant, while aligning with cybersecurity policies and standards. | |
| CASE@EC (Case management) | | | Case management system that streamlines workflows, fosters secure collaboration, and supports efficient case handling throughout the lifecycle of competition investigations | | | | | | European Commission | Yes, as corporate solution for case management across Commission it is re-used by several Commission departments(e.g. BUDG, CNECT, GROW, SANTE) | | | | | | In accordance with common accessibility principles | | | | | Yes, incorporating AI features for case management optimisation, including document summarisation, retrieval augmented generation (RAG) on the case file or extraction of insights. | |
| Direct Grant Management platform | | | | Direct Grant Management | | | European Commission | | | Yes, as corporate solution for grant management across the Commission it is re-used by many Commission departments (DGs, EAs and JUs) | | | In accordance with common accessibility principles. | | | | | The platform shall leverage the use of artificial intelligence where relevant and adhere to the precautionary principle. | | |
| Next-Generation eDiscovery | | | AI assisted review and analysis of large volumes of documents to identify relevant evidences for competition cases | | | | | | European Commission | Commercial Off-the-shelf procured as Software-as-a-Service (SaaS) | | | | | | In accordance with common accessibility principles | | | | | Yes, using AI features for advanced search and Technology Assisted Review (TAR) to handle growing volume and complexity of investigation data. | |
| COMP AI Assistant and COMP AI services | | | Support in case assessment and evaluation, enhance consistency and quality in legal document drafting, and promote internal knowledge sharing within DG COMP | | | | | | European Commission | Yes, re-used by EC departments and National Competition Authorities | | | | | | In accordance with common accessibility principles | | | | | Yes, acting as a broker of AI services (AI chatbot assistant, LLMs and retrieval augmented generation) to other digital solutions. | |
| Various tools to engage with stakeholders in the private sector | | | Engage digitally with private-sector stakeholders - such companies and law firms - during investigations, including activities like notifying mergers, submitting requests for information, negotiating confidentiality claims or handling leniency applications | | | | | | European Commission | Planned | | | | | | In accordance with common accessibility principles | | | | | Yes, using AI chatbot assistants, LLMs and retrieval augmented generation | |
| Various tools to engage with stakeholders in national administrations and with citizens | | | Engage digitally with public-sector stakeholders - such as Member State administrations and National Competition Authorities – and citizens, including activities like notifying and reporting State aid, collaborating within the European Competition Network or publishing decisions | | | | | | European Commission | Certain components | | | | | | In accordance with common accessibility principles | | | | | To be explored | |
| Virtual Data Rooms | | | Virtual solution to provide external advisors to access documents related to the Statement of Objections (SO) in Antitrust and Cartel investigations, in a highly secure and monitored manner providing high protection against leaks. | | | | | | European Commission | To be explored | | | | | | In accordance with common accessibility principles | | | | | To be explored | |
| Bank account registers interconnection system (BARIS) | | |  | | | | | | European Commission, other relevant EU bodies and authorities, national authorities of Member States, AMLA | = | | | | | | = | | | | | = | |
| Beneficial ownership registers interconnection systems (BORIS) | | |  | | | | | | European Commission, other relevant EU bodies and authorities, national authorities of Member States | = | | | | | | = | | | | | = | |
| Business Registers Interconnection System (BRIS) | | | Cross border exchange of company information between authorities, cross-border public access to company data filed in the national business registers, once only principle for reporting entities while maintaining data security | | | | | | EU Commission, national authorities of Member States, | = | | | | | | = | | | | | = | |
| EU Taxonomy Navigator | | | Support stakeholders in their Sustainable Finance reporting obligations. | | | | | | European Commission | = | | | | | | = | | | | | Not applicable. | |
| Integrated reporting system in EU financial services and common dictionary and data space | | | Repository of reporting and disclosure requirements, expressed in a structured, comprehensive, consistent and unambiguous manner, using terms anchored in legislation, ensuring consistency and clarity; common data space for collecting and exchanging information | | | | | | Relevant EU and national authorities of Member states,  European Commission | = | | | | | | = | | | | | = | |
| Monitoring of Informatics Contracts for Experts (MICE) | | | Monitoring and validation of timesheet for IT experts. | | | | | | European Commission | = | | | | | | = | | | | | Not applicable. | |
| FISMA data analysis infrastructure | | | Support evidence-based policy making by simplifying data management and facilitating consistent and collaborative data analysis | | | | | | European Commission | = | | | | | | = | | | | | = | |
| Knowledge Online on European Legislation (KOEL) | | | Acquis management and monitoring | | | | | | European Commission | = | | | | | | Follows the standard Web Content Accessibility Guidelines (WCAG) | | | | | Not applicable. | |
| European Statistics: IT systems supporting end to end statistical processes | | | Eurostat maintains, operates and continuously improves multiple specialised information systems that support the end-to-end statistical processes, including data and metadata collection and exchange, validation, processing and dissemination. | | | | | | European Commission (Eurostat) | Eurostat’s infrastructure is re-used by other Directorates-General of the Commission, where Eurostat either collects data on their behalf on the basis of Memorandums of Understanding or only technically manages collection, automated structural and content validation and delivery.  Eurostat’s dissemination solution (REDISSTAT) is reused by several DGs to publish specific statistical datasets in SDMX format. | | | | | | In accordance with common accessibility principles | | | | | To further increase the efficiency of data production and validation processes, Eurostat will invest in the use of AI technologies and cloud computing. AI solutions will also improve the discoverability and accessibility of statistical data for users. None of the use cases considered so far for the usage of AI in the context of official European statistics would fall in the ‘High risk’ category as defined by the  [AI Act](https://digital-strategy.ec.europa.eu/en/policies/regulatory-framework-ai) , and the AI Act’s obligations in terms of transparency will be applied. | |
| EC-REACT platform | | | The EC-REACT platform enables structured cooperation, exchange of information and best practice between the EC, MS authorities, public bodies, members of the judiciary, and qualified entities designated to bring representative actions. It includes encrypted internal messaging, discussion forums, information requests, document repository and event management. | | | | | | European Commission (DG JUST) | Platform is based on the EMN-IES system engine, reusing existing modules as per EC IT governance | | | | | | In accordance with EU accessibility standards. | | | | | No AI technologies are currently deployed | |
| CPC Internal Market Information System (CPC-IMI database), EU eLab and CPC case management IT tool (new) | | | CPC-IMI is an electronic database facilitating data exchange, coordinated investigations and communication between consumer protection enforcement authorities, single liaison offices, and the Commission. It includes alerting mechanims of consumer law infringements, coordinated sweeps and enforcement actions. The EU eLab is AI-powered toolbox that MS use to perform coordinated enforcement sweeps. CPC case management system will be used by EC as enforcer to manage EU wide infringements of consumer law. | | | | | | European Commission (DG JUST/DG GROW) | CPC-IMI reuses the IMI system | | | | | | It supports multilingual user interfaces, is compliant with EU accessibility standards for digital services | | | | | AI technologies are currently deployed by the EU eLab. | |
| ECC Net IT tool | | | The ECC Net tool is a collaborative case management system used for registration and tracking cross-border consumer complaint. It facilitates intermediation with traders and dispute resolution bodies, enables data analysis, and generates statistics on consumer issues, suspected infringements and case outcomes. | | | | | | European Commission (DG JUST) | A solution to transfer ECC Net data for use in the Single Digital Gateway is under construction | | | | | | It supports multilingual user interfaces, is compliant with EU accessibility standards for digital services | | | | | No AI technologies are currently deployed | |
| Information tool on ADR and consumer redress (new) | | | This tool will ensure that information on ADR procedures and redress mechanisms is digitally available to cosnumers. It will support complaint tracking, case handling, online meetings, digital delivery of outcomes, and the exchange of best practices. | | | | | | European Commission (DG JUST) | The tool is built on the Europa Web Publishing Platform, which ensures multilingual content and better content reusability. | | | | | | In accordance with EU accessibility standards. | | | | | Yes, AI will be deployed to provide information to consumers and to manage the cases. | |
| European Repair Platform (new) | | | European Repair Platform will serve as a pan-European digital marketplace where consumers can easily find, compare, and request repair services and refurbished goods, using advanced search options and standardized repair offers. | | | | | | European Commission (DG JUST) | It will be integrated into Your Europe portal ensuring multilingual content and enhanced reusability. | | | | | | In accordance with EU accessibility standards. | | | | | Use of AI where relevant | |
| EU Energy and Raw Materials Platform | | The EU Energy and Raw Materials Platform empowers EU companies in sourcing energy products and raw materials, contributing to competitiveness, decarbonisation, and diversification. | | | | European Commission (DG ENER/DG GROW (for Raw Materials Mechanism) | | | | | | The Platform can be re-used to create new mechanisms for different products and commodities (subject to relevant contractual provisions) | | | In accordance with EU accessibility standards. | | | Use of AI not relevant | | | | |
| Safety Gate Rapid Alert System, Safety Business Gateway and Consumer Safety Gateway, eSurveillance webrawler | | | Safety Gate Rapid Alert System, is a digital platform for notifying measures taken against unsafe non-food products within the Single Market.  Safety Business Gateway facilitates access to safety-related information and compliance services for businesses. It streamlines the management of product safety notifications, supports communication between companies and authorities. Consumer Safety Gateway provides consumers with user-friendly accees to information about product safety and a platform where they can report safety issues with non-food products.  AI -powered eSurveillance webcrawler is a monitoring tool that scans online platforms to detect unsafe products. | | | | | | European Commission (DG JUST) |  | | | | | | In accordance with EU accessibility standards. | | | | | Use of AI where relevant | |
| Market surveillance tools (ICSMS) | | | market surveillance verification and monitoring (different categories), communication related to the mutual recognition of goods lawfully marketed in another Member State | | | | | | European Commission | Digital solution is designed with reusability in mind, leveraging modular architectures, open standards, and Application Programming Interfaces (APIs) to enable the sharing and reuse of data, components, and functionalities across different | | | | | | In accordance with common accessibility principles | | | | |  | |
| Standards (eNorm) | | | access to standardisation requests, documents standards, OJ decisions, formal objections, data exchange with other systems | | | | | | European Commission | Digital solution is designed with reusability in mind, leveraging modular architectures, open standards, and Application Programming Interfaces (APIs) to enable the sharing and reuse of data, components, and functionalities across different systems and applications. | | | | | | In accordance with common accessibility principles | | | | |  | |
| Trans-european Customs systems (see point 4.6 for the full indicative list for 2024) | | | A number of systems that together enable the Customs Union to function, and enact specific customs procedures | | | | | | European Commission and Member States (including associated programme participating countries) | Certain components | | | | | | In accordance with common accessibility principles | | | | | Possible, for risk management | |
| Trans-european Taxation systems (see point 4.6 for the full indicative list for 2024) | | | A number of systems that together allow Member States taxation authorities to exchange data on taxation | | | | | | European Commission and Member States (including associated programme participating countries) | Certain components | | | | | | In accordance with common accessibility principles | | | | | Possible, for risk management, but not by the Commission. | |
| Learning Management System (LMS), also known as Customs and Tax EU Learning Portal | | | a portal, published under the Europa domain, that provides several types of online training resources (eLearnings, nanolearnings webinars…) related to Customs and Taxation targeting the general public or restricted to Customs and Tax public officials from Member States.   The portal provides other tools for knowledge dissemination to enhance individual, national and cross-country skills and expertise through strong collaboration. | | | | | | European Commission | Yes | | | | | | Compliant with DG COMM  accessibility standards. | | | | | Pilot planned for 2025 | |
| Programme Information and Collaboration Space (PICS) (used for customs and taxation related cooperation purposes) | | | PICS is a community portal to support multiple groups to collaborate in the domains of customs and taxation.    The platform provides functionalities to manage groups and create various types of content inside groups, including the management of files. | | | | | | European Commission | N/A    Based on European Community Platform (ECP) provided by DIGIT. | | | | | | Compliant with DG COMM accessibility standards. | | | | | Pilot planned or 2026 | |
| Tax Education related portal (EU TaxEdu) | | | TAXEDU is an EU portal whose aim is to educate young European citizens about tax and how it affects their lives. The portal targets three age groups: children, teenagers, and young adults via games, e-Learning material and microlearning clips. | | | | | | European Commission | No | | | | | | Compliant with DG COMM  accessibility standards. | | | | | No | |
| Activity Reporting Tool (ART2), (used for customs and taxation) | | | The Activity Reporting Tool is an information system that enables the management, detailed monitoring, reporting, and evaluation of the large number of joint action activities and the related budget under the Customs and Fiscalis programmes. ART2 assists both the Commission and the programme Participating Countries executing the joint action grant agreements. | | | | | | European Commission | No | | | | | | No | | | | | No | |
| Anti-Fraud Information System (AFIS) | | | Exchange fraud-related information between the competent national and EU administrations in a timely and secure manner; store and analyse relevant data | | | European Commission | | | | | | Digital solution is designed with reusability in mind, leveraging modular architectures, open standards, and Application Programming Interfaces (APIs) to enable the sharing and reuse of data, components, and functionalities across different systems and applications. | | | | In accordance with common accessibility principles | | | For data analysis | |
| Irregularity Management System (IMS) | | | Report irregularities (including suspected and established fraud) to the Commission | | | European Commission | | | | | | Digital solution is designed with reusability in mind, leveraging modular architectures, open standards, and Application Programming Interfaces (APIs) to enable the sharing and reuse of data, components, and functionalities across different systems and applications. | | | | In accordance with common accessibility principles | | | For data analysis | |

Digital solution #1 – implementation tools (e.g. single digital gateway, Your Europe)

|  |  |
| --- | --- |
| Digital and/or sectorial policy (when these are applicable) | Explanation on how it aligns |
| AI Act | Digital solutions align with the AI Act by incorporating requirements for trustworthy AI, such as transparency, explainability, and human oversight, into their design and operation. |
| EU Cybersecurity framework | Security, integrity, authenticity and confidentiality of the data exchanged will be ensured.  Security aspects are detailed in the implementing of each system. |
| European Digital Identity Framework | The digital solutions align with the European Digital Identity Framework by incorporating electronic identification and authentication,through the EU Digital Identity Wallets and the forthcoming European Business Wallets and the use of and trust services, ensuring secure and interoperable digital interactions across the EU. |
| Single Digital Gateway and IMI | When developing digital solutions, a careful analysis is conducted to ensure alignment with existing systems like IMI and SDG, avoiding duplication of functionalities and instead providing complementary capabilities that enhance the overall digital ecosystem. |
| Others | / |

Digital solution #2 - Digital tools for competition policy (CASE@EC, next-Gen eDiscovery, tools to engage with stakeholders in the context of competition, etc.)

|  |  |
| --- | --- |
| Digital and/or sectorial policy (when these are applicable) | Explanation on how it aligns |
| AI Act | Digital tools for competition policy, when making use of AI, will align with the provisions of the AI Act by focusing on transparency, risk management, and data governance. AI use is documented to provide understanding and traceability. Risk assessments help identify and mitigate potential issues. Data governance practices strive to ensure quality and impartial data use. Human oversight monitors AI decision-making processes. Systems incorporate robust security measures to protect against vulnerabilities and unauthorized access. Additionally, stakeholder engagement and training initiatives are encouraged to enhance AI understanding and promote responsible use. |
| Cybersecurity framework | Digital tools for competition policy align with the EC’s' Cybersecurity Framework through comprehensive risk management and data protection strategies. Regular risk assessments are conducted to identify and mitigate vulnerabilities, ensuring reduced exposure to cyber threats. Data protection principles, such as encryption and access controls, safeguard sensitive information in compliance with GDPR standards. Additionally, cybersecurity awareness is promoted through regular training. |

4.4.Interoperability assessment

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Digital public service or category of digital public services | Description | Reference(s) to the requirements(s) | Other interoperability solution(s) | |
| Digital public service #1: Implementation tools (e.g. single digital gateway, Your Europe) | Reduce administrative burdens and create transparency for citizens, consumers and businesses. | Article 3(f) | / | |
| Digital public service #2: Competition policy | Facilitate cross-border interaction between EU entities, Member State administrations, and undertakings operating within the internal market, notably with regard to competition cases. | Article 3(f) | / | |
| Bank account registers interconnection system (BARIS) | Exchange of data and information across Member States and among EU entities. Interoperability of registers. | Article 3(b) | / | |
| Beneficial ownership registers interconnection systems (BORIS) | Exchange of data and information across Member States and among EU entities. Interoperability of registers. | Article 3(b) | / | |
| Business Registers Interconnection System (BRIS) | Exchange of company information across Member States, and among EU entities through optional access points. Interoperability of registers. | Article 3(a)(b) | / | |
| EU Taxonomy Navigator | Create transparency for citizens, consumers and businesses. | Article 3(a) | / | |
| Integrated reporting system in EU financial services and common dictionary and data space | Exchange of data and information across Member States and among EU entities. Interoperability of solutions developed by the ESAs and national authorities. | Article 3(b) | / | |
| Monitoring of Informatics Contracts for Experts (MICE) | / | Article 3(f) | / | |
| FISMA data analysis infrastructure | / | Article 3(f) | / | |
| Acquis management, Knowledge Online on European Legislation (KOEL) | / | Article 3(f) | / | |
| Eurostat maintains a Single Entry Point for electronic data transmissions (currently implemented in EDAMIS) that is used by National Statistical Institutes and Other National Authorities in the European Union and beyond (EFTA, candidate countries, potential candidate countries, European Central Bank, OECD, …).  Eurostat exchanges high quality dataset metadata using semantic web technologies and according to FAIR principles for increased interoperability. | Eurostat uses international statistical standards to data and metadata exchange (SDMX) in the process of collection and dissemination of data. This allows seamless, understandable for all parties’ exchanges, based on statistical concepts harmonisation and enforced by the standard technical interoperability between the systems, by standardised application programming interfaces (APIs). Leveraging all the potential of such API-driven technological infrastructures the solutions allow sharing and reuse and ensure no duplications when supporting business functions. Eurostat also develops different tools supporting different parts of those standards, which are reused by several entities, both inside and outside the European Commission.  European statistics are disseminated in a publicly available, cost-free database available on Eurostat’s website and are free for both, commercial and non-commercial use.  Eurostat exchanges high quality metadata on Eurostat datasets regularly with the data.europa.eu using semantic web technologies and according to FAIR principles on interoperability. | Article 3(a) |  | |
| EC-REACT platform | Facilitates the cross-border interoperability of public and civic sector bodies by allowing structured information sharing and coordination in a multilingual, secure digital environment. The system ensures mutual recognition of qualified entities and supports legal standing across jurisdictions. Ensures data integrity and alignment for Member States' legal private enforcement actions | Article 3 (a) | Secure messaging and document sharing modules aligned with ISA principles. Drupal CMS framework supporting modular development and integration. Common metadata tagging for searchable content and semantic alignment. | |
| CPC-IMI database, EU eLab and CPC case management IT tool (new) | Enables consistent, multilingual case-handling and data exchange between all Member States and the EC; fosters procedural alignment, streamlines urgent alerting and response across jurisdictions | Article 3 (a) (b) (c) | Harmonised data models for case types, legal bases, and infringement categories. Standardised procedural templates for alerts, coordinated actions, and enforcement notifications. Multilingual interfaces and glossary terms | |
| ECC Net IT tool | Facilitate cross-border interactions between ECCs, national enforcement authorities, national consumer organisations, dispute resolution bodies and the EC.  Enables consistent case-handling, data exchange and identification of cross-border enforcement concerns. | Article 3 (a) | Harmonised data models for case types, legal bases, and infringement categories. Standardised procedural templates for alerts, coordinated actions, and enforcement notifications. Multilingual interfaces and glossary terms in integrated knowledge base. | |
| The Safety Gate Rapid Alert System, the Safety Business Gateway, the Consumer Safety Gateway, and the eSurveillance webcrawler | Systems are interoperable with the Information and Communication System on Market Surveillance (ICSMS). This integration allows for seamless data exchange and coordination among MS enhancing the EU’s ability to swiftly address and manage product safety issues. | Article 3 (a), (b), (d) | Standardised procedural templates for alerts. Multilingual interfaces and glossary terms in integrated knowledge base. | |
| Customs systems | Facilitate cross-border interactions between EU entities and Member States administrations and economic operators in relation to customs policy | Specific objectives of the proposal 3b, 3d, 3f + individual legal basis for the customs systems, as established in the Union Customs Code  [96](#footnote97) and EU Customs Data hub introduced by the Customs Reform proposal  [97](#footnote98) | All customs systems are interoperable between themselves and with the national components of the Member States. | |
| Taxation systems | Facilitate cross-border interactions between EU entities and Member States administrations and economic operators in relation to taxation policy | Specific objectives of the proposal 3b, 3e, 3f + individual legal basis for the taxation systems | Interoperability is mainly with national components of each system. | |
| Anti-Fraud Information System (AFIS) | Facilitates cross-border interactions between EU entities and Member States authorities and economic operators | Article 3 (b), (e) and (f)  In addition, the Anti-Fraud Information System (AFIS) has its own legal basis Council Regulation (EC) No 515/97 | Interoperable with systems of EU entities and Member State authorities |
| Irregularity Management System (IMS) | Facilitates cross-border interactions between EU entities and Member States authorities | Article 3 (b), (e) and (f) | Interoperable with systems of EU entities and Member State authorities |

Digital public service

|  |  |  |
| --- | --- | --- |
| Assessment | Measures | Potential remaining barriers (if applicable) |
| New and existing tools for competition policy have a direct and substantial impact on cross-border interoperability, as they allow the Commission, Member States, and businesses operating in the EU to exchange data, documents, and information in a consistent, legally sound, and technically harmonised manner, thereby reinforcing the effectiveness and coherence of competition enforcement throughout the EU. | Examples of existing tools: European Competition Network (ECN) platform enables secure digital collaboration between the European Commission and National Competition Authorities, implementing interoperability at multiple levels: legal, through alignment with EU competition law; organisational, by supporting common procedures and workflows; semantic, by standardising case metadata and classifications; and technical, through secure and interoperable digital infrastructures.  State aid notification (SANI2) and reporting (SARI2) systems support structured and secure digital submissions from Member State administrations to the Commission, in line with reporting and transparency obligations under Articles 107–109 TFEU.  New and existing digital solutions such as eRFI, eLeniency, eConfidentiality and eNotifications enable companies operating in the EU market to digitally submit leniency applications and engage in confidentiality negotiations across borders, while ensuring the protection and integrity of sensitive information. |  |
| Alignment with existing digital and sectorial policies. Please list the applicable digital and sectorial policies identified | The requirements concerning the digital public service in question are aligned with the digital and sectoral policies (GDPR, Cybersecurity, Interoperability, Single Market, Customs, Pharmaceutical, Chemical, Education, Trade, Internal Market, Product Safety, Market Surveillance, Consumer Protection, Standardisation, Industrial Policy…) | N/A |
| Organisational measures for a smooth cross-border digital public services delivery. Please list the governance measures foreseen | There are cross-border governance framework describing, among others, the roles and responsibilities involved in the delivery of digital public service (such as interoperability framework, EU Cybersecurity framework, eIDAS, recognised standards…).  There are competent authorities and/or single points of contact established and they have a mandate to supervise the digital public service concerned.  Digital by-default is prioritised and there is a mechanism for users to provide feedback on the digital public service (surveys, contact forms). | N/A |
| Measures taken to ensure a shared understanding of the data. Please list such measures | The proposal uses commonly agreed guidelines and standards (depending on the policy and system the following are used: standardisation request for a data specification, standardisation request for data formats, use of open standards and specifications, setting up an expert group…) | N/A |
| Use of commonly agreed open technical specifications and standards. Please list such measures | The possibility of machine-readable data has been addressed by the requirement and machine-to-machine interaction is addressed whenever possible. When appropriate and applicable, systems use standardized data models and ontologies for data representation and exchange, APIs…  Requirements refrain from imposing specific technical implementations or products. | N/A |

4.5.Measures to support digital implementation

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Description of the measure | Reference(s) to the requirement(s) | Commission role (if applicable) | Actors to be involved (if applicable) | Expected timeline (if applicable) |
| Several measures are foreseen to support the innovation and digitalisation priorities for European statistics, such as the provision of capacity building for national statistical authorities through the European Statistical Training Programme (ESTP) and the use of common platforms (e.g. the Web Intelligence Hub) for the exploration of new data sources and sandboxing of new statistical outputs. | European statistics | Eurostat regularly consults its expert groups on the future developments of its digital tools. A specific working group with the Member States is dedicated to the development and maintenance of digital solutions for statistical production, fostering through its different expert and focus groups different aspects of those solutions, such as security aspects, cloud infrastructure, and interoperability and reusability of the different solutions between all members of the group and Eurostat. Eurostat will invest in digital technologies, cloud services and AI. | Member States and EFTA national statistical authorities |  |

  

4.6. Indicative list of European electronic systems for Customs and Taxation

European electronic systems for customs financed under the Customs programme in 2024
[98](#footnote99)
 

 

|  |  |
| --- | --- |
| EES acronym | EES name |
| AES | Automated Export System |
| AEO MRA | Authorised Economic Operators - Mutual Recognition Agreement |
| ARIS (Modeler Publisher) | Architecture of Integrated Information Systems |
| CALISTO | Calisto |
| CCN/CSI, CCN2 | Common Communications Network/Common Systems Interface |
| CDS | Customs Decisions System |
| CLASS | Classification Information System |
| CN | Combined Nomenclature System |
| COPIS | Counterfeiting and Piracy System |
| CRS | Customs Reference Services |
| CRMS, CRMS2 | Customs Risk Management System |
| CS (MIS, MIS2, RD2) | Central Services (Management Information System) |
| CTA | Conformance Testing Application |
| DDS2 | Data Dissemination System 2 (Common Module, European Binding Tariff Information, European Customs Inventory, Economic Operators System, Movement Reference Number, Reference Data, System for Exchange of Excise Data, Surveillance, Suspensions, TARIC |
| eAEO STP | Electronic Authorised Economic Operator - Specific Trader Portal |
| EBTI3 | European Binding Tariff Information |
| EBTI-STP | European Binding Tariff Information - Specific Trader Portal |
| ECICS2 | European Customs Inventory of Chemical Substances |
| ECS | Export Control System |
| EOS | Economic Operator System (including EOS EORI, EOS AEO, EOS eAEO STP, EOS MRA Switzerland, EOS MRA United States) |
| EU CDM | EU Customs Data Model |
| EU CSW-CERTEX | EU Single Window - Certificates Exchange |
| EU CSW-CVED | EU Single Window - Common Veterinary Entry Document |
| EUCTP | EU Customs Trader Portal |
| HTTP Bridge | Hyper Text Transfer Protocol Bridge |
| ICG | Import of Cultural Goods |
| ICS | Import Control System |
| ICS2 CR | Import Control System Central Repository |
| ICS2 STI and MON | Import Control System - Shared Trader Interface and Monitoring Tool |
| ieCA | Information Exchange Conversion Application |
| INF SP | UCC standardised exchange of information system for special procedures |
| INF SP STP | UCC standardised exchange of information system for Special Procedures - Specific Trader Portal |
| ITSM Portal | IT Service Management Portal |
| NCTS, P5, P6 | New Computerised Transit System (Phase 5, Phase 6) |
| QUOTA2 | System for Managing Tariff Quotas 2 |
| REX | Registered Exporters |
| SMS | Specimen Management System |
| SPEED2 | Single Portal for Entry or Exit of Data 2 |
| SSTA | Standard SPEED Test Application |
| Surveillance3 | Surveillance 3 |
| Surv-Recapp | Surveillance Reception Application |
| Suspensions | Suspensions |
| TARIC3 | Integrated Customs Tariff of the Community 3 |
| UCC (CCI, GUM, PoUS) | Union Customs Code Centralised Clearance for Import, Guarantee Management, Proof of Union Status |
| UM | User Management |
| UUM&DS | Uniform User Management & Digital Signature |

European electronic systems for taxation (indicative list)

|  |  |
| --- | --- |
| IT system | Legal basis: |
| EMCS (including SEED and other excise systems) | Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods; Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) and Council  Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 |
| Central VIES, VIES, VAT Refund, eFCA, Surveillance (VAT data), TNA, CESOP, OSS/IOSS/TOOG (transfer scheme), TIC, VIES on-the-web, SME on-the-web | Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) |
| VAT exemption certificate | Council Directive (EU) 2025/425 of 18 February 2025 amending Directive 2006/112/EC as regards the electronic value added tax exemption certificate (Art. 151a) - Starting 2032 |
| TEDB | TEDB supports the application of the VAT e-commerce Directive (EU) 2019/1995 and the VAT SME Directive (EU) 2020/285. |
| DAC (exchanges and statistics), TIN on the Web, eFCA, DAC IT systems (including central depositories for DAC3, DAC6 and DAC8) | Council Directive (EU) 2011/16 on administrative cooperation in the field of taxation, as subsequently amended |
| FASTER (EU Portal, art. 6) | Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes |

:   [(1)](#footnoteref2)
       Single Market Strategy COM(2025)500 final 21.05.2025, Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
:   [(2)](#footnoteref3)
       
    [European Commission political guidelines for 2024-2029](https://commission.europa.eu/document/download/e6cd4328-673c-4e7a-8683-f63ffb2cf648_en?filename=Political%20Guidelines%202024-2029_EN.pdf)
    .
:   [(3)](#footnoteref4)
       Draghi Report”, 
    [EU competitiveness: Looking ahead - European Commission](https://commission.europa.eu/topics/strengthening-european-competitiveness/eu-competitiveness-looking-ahead_en)
    . “Letta Report”, 
    [Enrico Letta - Much more than a market (April 2024)](https://www.consilium.europa.eu/media/ny3j24sm/much-more-than-a-market-report-by-enrico-letta.pdf)
    .
:   [(4)](#footnoteref5)
       
    [Single Market Strategy COM(2025)500 final 21.05.2025](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0500)
    , Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
:   [(5)](#footnoteref6)
       research-and-innovation.ec.europa.eu/document/download/2f76a0df-b09b-47c2-949c-800c30e4c530\_en?filename=ec\_rtd\_eu-startup-scaleup-strategy-communication.pdf
:   [(6)](#footnoteref7)
       
    [Savings and Investments Union Strategy COM(2025) 124 final](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52025DC0124)
    , 19.03.2025, Communication from the Commission to the European Parliament, the Council, the European Central Bank, the European Economic and Social Committee and the Committee of the Regions
:   [(7)](#footnoteref8)
       Current SME strand and Food and Feed strand covered by other proposals for the new MFF
:   [(8)](#footnoteref9)
       Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1).
:   [(9)](#footnoteref10)
       
    <R>
    <egulation>
     [(EU) 2021/444]( (EU) 2021/444 ) 
    [of the](of the ) 
    <E>
    [uropean](uropean ) 
    <P>
    [arliament and of the](arliament and of the ) 
    <C>
    <ouncil>
     [of 11 March 2021 establishing the Customs programme for cooperation in the field of customs]( of 11 March 2021 establishing the Customs programme for cooperation in the field of customs)
     and repealing Regulation (EU) No 1294/2013  (OJ L 87, 15.3.2021, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2021/444/oj>
    ).
:   [(10)](#footnoteref11)

    [Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment](https://eur-lex.europa.eu/eli/reg/2021/1077/oj)
     (OJ L 234, 02/07/2021, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2021/1077/oj>
    )
:   [(11)](#footnoteref12)
       
    <Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013>

    <(>
    <OJ L 188, 28.5.2021, p. 1>
    [,](, ) 
    ELI: 
    <http://data.europa.eu/eli/reg/2021/847/oj>
    <)>
    <.>
:   [(12)](#footnoteref13)
       
    [Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:32021R0785&qid=1694608265049&rid=1)
     and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: 
    <http://data.europa.eu/eli/reg/2021/785/oj>
    ).
:   [(13)](#footnoteref14)
       
    [Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258)
    , currently under negotiation.
:   [(14)](#footnoteref15)
       See footnote above and 
    [EU Customs Reform | European Commission (europa.eu)](https://taxation-customs.ec.europa.eu/customs-4/eu-customs-reform_en)
    <.>
:   [(15)](#footnoteref16)
       Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu), currently under negotiations.
:   [(16)](#footnoteref17)
       A portfolio of close to 30 central tax IT systems is supported by the EU Fiscalis programme 2021-2027.
:   [(17)](#footnoteref18)

       
    [Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:32021R0785&qid=1694608265049&rid=1)
     and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: 
    <http://data.europa.eu/eli/reg/2021/785/oj>
    ).
:   [(18)](#footnoteref19)

       Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters
:   [(19)](#footnoteref20)
       European Commission political guidelines for 2024-2029.
:   [(20)](#footnoteref21)
       Joint Communication to the European Parliament, the European Council and the Council on ‘’European economic security strategy’’, JOIN/2023/20 final.
:   [(21)](#footnoteref22)
       European Parliament resolution of 18.1.2023 on the 30th anniversary of the Single Market: celebrating achievements and looking towards future developments, P9 TA(2023)0007.
:   [(22)](#footnoteref23)
       
    [Single Market Strategy COM(2025)500 final 21.05.2025](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0500)
     Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions.
:   [(23)](#footnoteref24)
       Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243 11.9.2002, pp. 1–4, ELI: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32002R1606&qid=1754662650886).
:   [(24)](#footnoteref25)
       Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, pp. 15–80, ELI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464).
:   [(25)](#footnoteref26)
       As provided for in Directive 2013/34/EU of the European Parliament and of the Council.
:   [(26)](#footnoteref27)
       Previously known as the European Financial Reporting Advisory Group.
:   [(27)](#footnoteref28)
       Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p.1).
:   [(28)](#footnoteref29)
       
    [Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258)
    , currently under negotiations.
:   [(29)](#footnoteref30)
       Joint communication to the European Parliament, the European Council and the Council on ‘’European Economic Security Strategy’’, JOIN/2023/20 final.
:   [(30)](#footnoteref31)
       
    <Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment>
    <.>
:   [(31)](#footnoteref32)
       Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age, Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age and Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes (see: https://eur-lex.europa.eu/oj/daily-view/L-series/default.html?ojDate=25032025)
:   [(32)](#footnoteref33)
       Council Directive (EU) 2011/16 on administrative cooperation in the field of taxation, as subsequently amended.
:   [(33)](#footnoteref34)
       Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes.
:   [(34)](#footnoteref35)
       COM(2025)546 White Paper for the Anti-Fraud Architecture Review
:   [(35)](#footnoteref36)
       
    [COM(2025)26, SWD(2025)11, SWD(2025)12](https://single-market-economy.ec.europa.eu/publications/2025-annual-single-market-and-competitiveness-report_en)
:   [(36)](#footnoteref37)

       Articles 101 to 109 TFEU and protocol No 27 to both the TEU/TFEU on the Internal Market and Competition which states that ‘the internal market as set out in Article 3 of the Treaty on European Union includes a system ensuring that competition is not distorted’. This is reinforced by Article 3(1)(b) TFEU.
:   [(37)](#footnoteref38)
       Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism.
:   [(38)](#footnoteref39)
       Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p.1).
:   [(39)](#footnoteref40)
       
    [Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258)
    , currently under negotiations.
:   [(40)](#footnoteref41)
       Interim evaluation of the single market programme 2021-2027 (not yet published).
:   [(41)](#footnoteref42)
       Interim evaluation of the Customs Control Equipment Instrument is ongoing in parallel.
:   [(42)](#footnoteref43)
       
    [Report from the Commission to the European Parliament and the Council on the final evaluation of the Customs 2020 programme, COM(2022)635 final,](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52022DC0635) 
    [Report from the Commission to the European Parliament and the Council on the final evaluation of the Fiscalis 2020 programme](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52022SC0406)
    <, COM(2022)717 final.>
:   [(43)](#footnoteref44)
       Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014, OJ L 172, 17.5.2021, p. 110–122. ELI: http://data.europa.eu/eli/reg/2021/785/oj
:   [(44)](#footnoteref45)
       Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee, the Committee of the Regions and the Court of Auditors Interim evaluation under Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014, 17.12.2024, COM(2024)572 final.
:   [(45)](#footnoteref46)
       
    <https://op.europa.eu/s/zXCm>
    .
:   [(46)](#footnoteref47)
       
    [Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258)
    , currently under negotiations
:   [(47)](#footnoteref48)
       Reference to be added
:   [(48)](#footnoteref49)
       OJ C […], […], p. […].
:   [(49)](#footnoteref50)
       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>
    ).
:   [(50)](#footnoteref51)
       Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2013/883/oj>
    ).
:   [(51)](#footnoteref52)
       Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/1995/2988/oj>
    ).
:   [(52)](#footnoteref53)
       Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292,15.11.1996, p. 2, ELI: 
    <http://data.europa.eu/eli/reg/1996/2185/oj>
    ).
:   [(53)](#footnoteref54)
       Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2017/1939/oj>
    ).
:   [(54)](#footnoteref55)
       Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: 
    <http://data.europa.eu/eli/dir/2017/1371/oj>
    ).
:   [(55)](#footnoteref56)
       
    [Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52025PC0545&qid=1753797488776)
    , currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-
:   [(56)](#footnoteref57)
       Council Decision (EU) 2021/1764 of 5 October 2021 on the association of the Overseas Countries and Territories with the European Union including relations between the European Union on the one hand, and Greenland and the Kingdom of Denmark on the other (Decision on the Overseas Association, including Greenland) (OJ L 355, 7.10.2021, p. 6, ELI: 
    <http://data.europa.eu/eli/dec/2021/1764/oj>
    ).
:   [(57)](#footnoteref58)
       Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: 
    <http://data.europa.eu/eli/reg/2020/2093/oj>
    ).
:   [(58)](#footnoteref59)
       Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2021/690/oj>
    ).
:   [(59)](#footnoteref60)
       
    [Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs](https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R0444)
     (OJ L 87, 15.3.2021, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2021/444/oj>
    ).
:   [(60)](#footnoteref61)
       
    [Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013](https://eceuropaeu.sharepoint.com/teams/GRP-MFFpreparatorygrouponSingleMarketcooperationbetweennatio/Shared%20Documents/GeneraI/Legislative%20proposal/Regulation%20(EU)%202021/847%20of%20the%20European%20Parliament%20and%20of%20the%20Council%20of%2020%20May%202021%20establishing%20the%20‘Fiscalis’%20programme%20for%20cooperation%20in%20the%20field%20of%20taxation%20and%20repealing%20Regulation%20(EU)%20No%201286/2013)
     [(OJ L 188, 28.5.2021, p. 1,]( (OJ L 188, 28.5.2021, p. 1, ) 
    ELI: 
    <http://data.europa.eu/eli/reg/2021/847/oj>
    <).>
:   [(61)](#footnoteref62)

    [Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment](https://eur-lex.europa.eu/eli/reg/2021/1077/oj)
     (OJ L 234, 2.7.2021, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2021/1077/oj>
    ).
:   [(62)](#footnoteref63)
       
    [Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:32021R0785&qid=1694608265049&rid=1)
     and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: 
    <http://data.europa.eu/eli/reg/2021/785/oj>
    ).
:   [(63)](#footnoteref64)
       
    [Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52025PC0545&qid=1753797488776)
    , currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-
:   [(64)](#footnoteref65)
       Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164, ELI: 
    <http://data.europa.eu/eli/reg/2009/223/oj>
    ).
:   [(65)](#footnoteref66)
       Regulation (EU) 2023/988 of the European Parliament and of the Council of 10 May 2023 on general product safety, amending Regulation (EU) No 1025/2012 of the European Parliament and of the Council and Directive (EU) 2020/1828 of the European Parliament and the Council, and repealing Directive 2001/95/EC of the European Parliament and of the Council and Council Directive 87/357/EEC (OJ L 135, 23.5.2023, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2023/988/oj>
    ).
:   [(66)](#footnoteref67)
       Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011.
:   [(67)](#footnoteref68)
       Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2019/1020/oj>
    ).
:   [(68)](#footnoteref69)
       Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘A Competitiveness Compass for the EU, COM(2025) 30 final.
:   [(69)](#footnoteref70)
       Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, COM(2023) 258 final.
:   [(70)](#footnoteref71)
       On the basis of the agreement to be reached by the European Parliament and the Council on the proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (COM/2023/258 final).
:   [(71)](#footnoteref72)
       
    [Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:31997R0515&qid=1747988842115&rid=1)
     (OJ L 82, 22/03/1997, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/1997/515/oj>
    ).
:   [(72)](#footnoteref73)
       Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj).
:   [(73)](#footnoteref74)
       OJ L 1, 3.1.1994, p. 3, ELI: 
    <http://data.europa.eu/eli/agree_internation/1994/1/oj>
    .
:   [(74)](#footnoteref75)
       Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic And Social Committee and the Committee of the Regions: ‘The road to the next multiannual financial framework’ (COM(2025) 46 final).
:   [(75)](#footnoteref76)
       Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: 
    <http://data.europa.eu/eli/reg/2013/952/oj>
    ).
:   [(76)](#footnoteref77)
       Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1, ELI: 
    <http://data.europa.eu/eli/dir/2006/112/oj>
     ).
:   [(77)](#footnoteref78)
       Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21, ELI: 
    <http://data.europa.eu/eli/dir/1992/83/oj>
    ).
:   [(78)](#footnoteref79)
       Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco (OJ L 176, 5.7.2011, p. 24, ELI: 
    [http://data.europa.eu/eli/dir/2011/64/oj](http://data.europa.eu/eli/dir/2011/64/ojht)
    ),to be repealed and replaced by a Council Directive on the structure and rates of excise duty applied to manufactured tobacco and tobacco related products, if the Commission’s proposal (COM(2025)580 final of 16 July 2025) is adopted.
:   [(79)](#footnoteref80)
       Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51, ELI: 
    <http://data.europa.eu/eli/dir/2003/96/oj>
    ).
:   [(80)](#footnoteref81)
       Regulation (EU) No 1025/2012 of the European Parliament and of the Council of 25 October 2012 on European standardisation, amending Council Directives 89/686/EEC and 93/15/EEC and Directives 94/9/EC, 94/25/EC, 95/16/EC, 97/23/EC, 98/34/EC, 2004/22/EC, 2007/23/EC, 2009/23/EC and 2009/105/EC of the European Parliament and of the Council and repealing Council Decision 87/95/EEC and Decision No 1673/2006/EC of the European Parliament and of the Council (OJ L 316, 14.11.2012, p. 12, ELI: 
    <http://data.europa.eu/eli/reg/2012/1025/oj>
    ).
:   [(81)](#footnoteref82)
       Regulation (EC) No 1606/2002 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 19 July 2002 on the application of international accounting standards (OJ L 243, 11/09/2002, pp. 1-4, ELI: https://eur-lex.europa.eu/eli/reg/2002/1606/oj/eng).
:   [(82)](#footnoteref83)
       For example, standards adopted in accordance with Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, pp. 15–80, ELI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464).
:   [(83)](#footnoteref84)
       Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance) OJ L 157, 9.6.2006, pp. 87–107   
    <http://data.europa.eu/eli/dir/2006/43/oj>
:   [(84)](#footnoteref85)
       Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30, ELI: 
    <http://data.europa.eu/eli/reg/2008/765/oj>
    ).
:   [(85)](#footnoteref86)
       
    [Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52025PC0545&qid=1753797488776)
    , currently under negotiations. Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].-
:   [(86)](#footnoteref87)
       As referred to in Article 58(2), point (a) or (b) of the Financial Regulation.
:   [(87)](#footnoteref88)
       
    [Regulation - EU - 2024/903 - EN - EUR-Lex](https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX:32024R0903)
:   [(88)](#footnoteref89)
       On the basis of the agreement to be reached by the co-legislators on the Commission’s Union Customs Reform Proposal.
:   [(89)](#footnoteref90)
       Details of budget implementation methods and references to the Financial Regulation may be found on the BUDGpedia site: 
    <https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-implementation/Pages/implementation-methods.aspx>
    <.>
:   [(90)](#footnoteref91)
       The necessary appropriations should be determined using the annual average cost figures available on the appropriate BUDGpedia webpage.
:   [(91)](#footnoteref92)
       Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.).
:   [(92)](#footnoteref93)
       For example: Beneficial ownership registers interconnection systems, centralised bank account registers orelectronic data retrieval systems, Integrated reporting system in EU financial services, sustainable finance reporting obligations.
:   [(93)](#footnoteref94)
       For example: data analysis infrastructures, acquis management.
:   [(94)](#footnoteref95)
       DG COMP enforces competition through five instruments: (1) Antitrust and Cartels enforcement, based on Articles 101 and 102 of the TFEU; (2) the Digital Markets Act (Regulation (EU) 2022/1925); (3) Merger control, governed by Council Regulation (EC) No 139/2004; (4) State Aid control, under Articles 107 to 109 of the TFEU, (5) the Foreign Subsidies Regulation (Regulation (EU) 2022/2560).
:   [(95)](#footnoteref96)
       For example: Anti-money Laundering Directive (AMLD), Article 16 of Directive (EU) 2024/16402; Directive (EU) 2017/1132 Company Law, Article 22; Data sharing regulation (2023/0363(COD), to enter into force by the end of 2025)
:   [(96)](#footnoteref97)
       Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1–101).
:   [(97)](#footnoteref98)
       
    [Proposal for a Regulation - 52023PC0258 - EN - EUR-Lex (europa.eu)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52023PC0258)
    , currently under negotiations
:   [(98)](#footnoteref99)
       These systems and digital solutions are based either the Union Customs Code or a separate legal act.

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![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 590 final

ANNEX

to the

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077

{SEC(2025) 592 final} - {SWD(2025) 592 final} - {SWD(2025) 593 final}

ANNEX
  
Programming framework for European statistics

The priorities of the programming framework for the development, production and dissemination of European statistics within the meaning of Article 13 of Regulation (EC) No 223/2009 are the following:

revamping European business statistics and enriching the statistical evidence on the competitiveness and productivity of European businesses including small and medium-sized enterprises, and small mid-caps enterprises, innovation, trade and global value chains while limiting response burden;

providing comprehensive macro-economic statistics underpinning EU economic governance, investments, the Excessive Deficit Procedure, EU own resources, and updating the European System of Accounts to better reflect wellbeing and sustainability in macroeconomic statistics in line with the global System of National Accounts 2025 (SNA2025);

providing comparable European statistics on defence expenditure and investments, and the defence and space industries;

improving the timeliness of housing price statistics and providing statistics on commercial real estate developments;

enriching the statistical evidence regarding affordable and sustainable housing;

implementing the programme of social statistics including ad-hoc modules for the EU labour force survey and statistics on income and living conditions;

consolidating statistics on environment, climate change mitigation and adaptation, green transition, circularity, clean technologies, agriculture, fisheries, energy, transport and regional developments;

providing statistics on demographic changes in the EU, and on immigration and emigration, based on improved and harmonised methodologies and re-using administrative and new digital data sources;

fostering innovation in the European Statistical System and reducing the statistical reporting burden by leveraging new data sources, including from the EU’s Earth observation flagship Copernicus and ethical use of digital technologies, including artificial intelligence (AI), implementing the once-only principle and further digitalisation of data collections, and revising the EU statistical legislative framework;

developing quality frameworks that cater for multisource and AI-based statistics and enhancing the contribution to the Common European Data Spaces in line with statistical principles and legislation;

improving dissemination and communication of European statistics including through AI-based search engines, enhancing their role in the fight against disinformation and improving data literacy;

supporting national statistical authorities of the enlargement countries in the accession path to the EU and strengthening international statistical partnerships;

continuous dialogue with users and horizon scanning to better understand evolving data needs and to adapt priorities to keep European statistics relevant and trustworthy.

[Top](#document2)