Commission Implementing Regulation (EU) 2023/2141 of 13 October 2023 amending Implementing Regulation (EU) 2023/130 as regards the reporting of penalties for conditionality and Implementing Regulation (EU) 2021/2290 as regards the reporting of advances in output indicators used for performance clearance and aggregated values of output indicators

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 ¹, and in particular Article 133 and Article 134(14) thereof,

Whereas:

• (1) Point 2 of the Annex to Commission Implementing Regulation (EU) 2023/130 ² lays down the presentation of the quantitative information necessary for the reconciliation of the information set out in the annual performance report with the expenditure declared in the annual accounts, as laid down in Article 134(5), first subparagraph, point (b), of Regulation (EU) 2021/2115. According to Article 45(1), point (b), of Regulation (EU) 2021/2116 of the European Parliament and of the Council ³ and Article 32(1), point (a), of Commission Implementing Regulation (EU) 2022/128 ⁴ amounts corresponding to penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 (conditionality penalties) are to be declared in the annual accounts as assigned revenue, separately from the expenditure of the European Agriculture Guarantee Fund (EAGF). It is therefore not necessary to include the quantitative information concerning those penalties in the annual performance report, among the expenditure concerning direct payment interventions, necessary for the reconciliation with the annual accounts. The quantitative information necessary for the reconciliation of the information presented in the annual performance report with the expenditure set out in the annual accounts, laid down in point 2.2.1 of the Annex to Implementing Regulation (EU) 2023/130, should therefore be amended to remove the reference to conditionality penalties.

• (2) As laid down in Articles 12 and 14 of Regulation (EU) 2021/2115 and in Article 83 of Regulation (EU) 2021/2116 the system of conditionality does not apply to the types of intervention in certain sectors referred to in Title III, Chapter III, of Regulation (EU) 2021/2115. The quantitative information necessary for the reconciliation of the information presented for the types of interventions, laid down in point 2.2.2 of the Annex to Implementing Regulation (EU) 2023/130 should therefore be amended to remove the reference to conditionality penalties.

• (3) To ensure clarity and coherence as regards the reporting of amounts not paid following penalties as regards the expenditure under the EAFRD, in point 2.2.3(b)(ii), of the Annex to Implementing Regulation (EU) 2023/130 a reference to Article 45(2), point (b), of Regulation (EU) 2021/2116 should be deleted. Amounts not paid following penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 are to be reported under point 2.2.3(b)(ii) of the Annex to Implementing Regulation (EU) 2023/130, in accordance with Articles 85 and 89 of Regulation (EU) 2021/2116.

• (4) Article 44 of Regulation (EU) 2021/2116 was amended by Commission Delegated Regulation (EU) 2022/1408 ⁵ as regards the payment of advances to beneficiaries of interventions referred to in Title III, Chapter III, of Regulation (EU) 2021/2115, in addition to the possibility of payment of advances to beneficiaries of interventions laid down in Article 44(3) of that Regulation. Delegated Regulation (EU) 2022/1408 entered into force on 26 August 2022. Point 2 of the Annex to Commission Implementing Regulation (EU) 2021/2290 ⁶ refers only to the payment of advances referred to in Article 44(3) of Regulation (EU) 2021/2116. It is therefore necessary to amend point 2 of the Annex to Implementing Regulation (EU) 2021/2290 to extend the rules applicable to the reporting of advances in output indicators used for performance clearance also to the advances paid in accordance with Article 44(3a) of Regulation (EU) 2021/2116.

• (5) Common output indicators laid down in Annex I to Regulation (EU) 2021/2115, are the basis for monitoring and evaluation of the performance of the CAP Strategic Plans during their implementation. Common rules on the methods for the calculation of aggregated values of the output indicators used for performance clearance are laid down in point 3(a) of the Annex to Implementing Regulation (EU) 2021/2290. These rules need to be amended to ensure the completeness and consistency of the reporting of aggregated values of output indicators at unit amount level. Point 3(a)(i) of the Annex to Implementing Regulation (EU) 2021/2290 should be amended also to ensure reporting of aggregate values of output indicators as regards the support provided to final recipients by means of financial instruments.

• (6) Point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290 lays down rules regarding reporting of the aggregated values with respect to output indicator O.3. These rules should be amended to ensure coherence with the rules on reporting of aggregated values of output indicators laid down in point 3(a), points (i) to (ix), of that Annex.

• (7) Implementing Regulations (EU) 2023/130 and (EU) 2021/2290 should therefore be amended accordingly.

• (8) To enable Member States to adapt their information systems to the amended rules on the reporting of aggregated values of the output indicator laid down in point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290, Article 2, point (3)(b), should apply from 16 February 2024, to ensure that these values are reported in the annual performance reports referred to in Article 134 of Regulation (EU) 2021/2115 as from the financial year 2024.

• (9) The measures provided for in this Regulation are in accordance with the opinion of the Common Agricultural Policy Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Implementing Regulation (EU) 2023/130

The Annex to Implementing Regulation (EU) 2023/130 is amended as follows:

• (1) in point 2.2.1(b), point (iii) is replaced by the following:

• ‘(iii) amounts not paid following penalties, laid down in Article 59(1), point (d), of Regulation (EU) 2021/2116;’;

• (2) in point 2.2.2(b), point (ii) is replaced by the following:

• ‘(ii) amounts not paid following penalties, laid down in Article 59(1), point (d), of Regulation (EU) 2021/2116;’;

• (3) in point 2.2.3(b), point (ii) is replaced by the following:

• ‘(ii) amounts not paid following penalties, laid down in Article 59(1), point (d), and Articles 85 and 89 of Regulation (EU) 2021/2116;’.

Article 2

Amendments to Implementing Regulation (EU) 2021/2290

The Annex to Implementing Regulation (EU) 2021/2290 is amended as follows:

• (1) point 2 is replaced by the following:

• ‘2. Interventions for which payments have been made in the form of advances as referred to in Article 32(4), point (a), and (5) and Article 44(3) and (3a) of Regulation (EU) 2021/2116 of the European Parliament and of the Council[^ntr*1-L_202302141EN.000101-E0007] prior to the delivery of the corresponding full output shall not be included in the annual performance report in accordance with Article 128 of Regulation (EU) 2021/2115 for the agricultural financial year in which the advance was paid. Those advances shall be reported for the agricultural financial year in which the output is fully paid.

[^ntr*1-L_202302141EN.000101-E0007]: Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (OJ L 435, 6.12.2021, p. 187).’;"

• (2) in point 3, point (a) is replaced by the following:

• ‘(a) when reporting output indicators used for performance clearance, Member States shall also include the following aggregated values:

• (i) the total output per intervention;

• (ii) the total output per unit of measurement where several units of measurement are established for an intervention;

• (iii) where there are several unit amounts within an intervention, the total output shall be established for each category laid down below:

• — each area referred to in Article 71(2) and Article 72(3) of Regulation (EU) 2021/2115;

• — each type of risk management tool referred to in Article 76(3) of Regulation (EU) 2021/2115;

• — preparatory actions under LEADER strategies referred to in Article 77(1), point (b), of Regulation (EU) 2021/2115 and implementation actions under LEADER strategies referred to in that Article of Regulation (EU) 2021/2115;

• — each financial instrument referred to in Article 80 of Regulation (EU) 2021/2115;

• (iv) the total output per output indicator;

• (v) the total output for each category referred to in point 3(a)(iii), if relevant for the output indicator;

• (vi) the total output per type of intervention, where appropriate;

• (vii) the total output per unit of measurement and, where appropriate, the total output using a common unit of measurement where the output indicator or type of intervention includes several interventions the output of which is measured with different units of measurement;

• (viii) the number of final recipients of support in the form of financial instruments, per intervention and output indicators concerned;’;

• (3) point 3(b)(i) is amended as follows:

• (a) the first indent is replaced by the following:

• ‘— the value of this indicator shall be provided per intervention, per output indicator used for performance clearance, and per type of intervention;’;

• (b) the following second indent is inserted after the first indent:

• ‘— the value of this indicator shall be provided per each category referred to in point 3(a)(iii), per intervention and per output indicator used for performance clearance, where interventions or output indicators include categories referred to in point 3(a)(iii);’.

Article 3

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

Article 2 , point (3)(b), shall apply from 16 February 2024.

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

Done at Brussels, 13 October 2023.

For the Commission

The President

Ursula VON DER LEYEN

ELI: http://data.europa.eu/eli/reg_impl/2023/2141/oj

ISSN 1977-0677 (electronic edition)