Commission Implementing Regulation (EU) 2024/206 of 18 December 2023 setting out the frequency and the format of the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, under Regulation (EU) 2021/2116 of the European Parliament and of the Council, and repealing Commission Implementing Regulation (EU) 2015/1975

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 ¹, and in particular Article 52(2) thereof,

Whereas:

• (1) Member States are required to report irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development pursuant to Article 50(3) of Regulation (EU) 2021/2116, and in accordance with Commission Delegated Regulation (EU) 2024/205 ².

• (2) The financial interests of the Union should be protected in the same way irrespective of the funds used to deliver the objectives for which the funds are established. To that end, Article 52(2) of Regulation (EU) 2021/2116 empowers the Commission to adopt implementing rules on the procedures relating to the cooperation obligations to be complied with by the Member States for the implementation of the Member States’ obligation to report irregularities relating to the financing of the common agricultural policy. Such rules should be equivalent to the detailed rules on the reporting of irregularities set out in Annex XII to Regulation (EU) 2021/1060 of the European Parliament and of the Council ³, and in line with the rules set out in Commission Implementing Regulation (EU) 2024/203 ⁴.

• (3) To ensure an efficient analysis and overall management of cases of irregularities within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 ⁵ and other cases of non-compliance with the conditions set out by Member States in the common agricultural policy strategic plans in this context, Member States should submit to the Commission all the relevant information on the irregularities to be reported pursuant to Article 50(3) of Regulation (EU) 2021/2116 and in accordance with Delegated Regulation (EU) 2024/205, on a regular and timely basis. In order to protect the Union’s financial interests, it is necessary to lay down uniform conditions for the submission of that information, in particular about its frequency and format.

• (4) To derive the maximum benefits from using electronic means for the exchange of information while preserving the security of exchanges, Member States should use the dedicated Irregularity Management System (IMS) for notifying irregularities.

• (5) Member States and the Commission should ensure that the transfer of data through the IMS is performed securely allowing for availability, integrity, authenticity and confidentiality of information.

• (6) To help prevent an irregularity from having further repercussions outside the territory of the reporting Member State, Member States should report any such irregularity to the Commission without delay.

• (7) The use of the euro as the only currency for reporting irregularities is necessary to ensure the comparability of the information reported. As regards Member States that have not adopted the euro as their currency, it is necessary to determine the exchange rate to be used for converting the amounts concerned into euro and the exchange rate for converting expenditure that has not been registered in the accounts of the paying agency.

• (8) Commission Implementing Regulation (EU) 2015/1975 ⁶, which set out the frequency and format of the reporting of irregularities in the programming period 2014-2020, should be repealed. However, it should continue to apply for the reporting of irregularities in respect of assistance granted under Regulation (EU) No 1306/2013 of the European Parliament and of the Council ⁷.

• (9) As payments have already been made for the funds concerned and irregularities could occur, this Regulation should be applicable immediately. It should therefore enter into force on the day following that of its publication in the Official Journal of the European Union.

• (10) The European Data Protection Supervisor was consulted on this Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725.

• (11) The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,

HAS ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation sets out the frequency and format of the reporting of irregularities by Member States pursuant to Article 50(3) of Regulation (EU) 2021/2116.

Article 2

Frequency of the reporting of irregularities

However, the concerned Member State shall report any such irregularity to the Commission without delay where such an irregularity is likely to have further repercussions outside the territory of the reporting Member State.

Article 3

Reporting format

The information referred to in Article 3 of Delegated Regulation (EU) 2024/205 shall be sent by electronic means, using the dedicated Irregularity Management System (IMS).

Article 4

Use of the euro

Article 5

Repeal and transitional provisions

Implementing Regulation (EU) 2015/1975 is repealed.

It shall, however, continue to apply to the reporting of irregularities in respect of assistance granted for the programming period 2014–2020 under Regulation (EU) No 1306/2013.

Article 6

Entry into force

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

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

Done at Brussels, 18 December 2023.

For the Commission

The President

Ursula VON DER LEYEN

ELI: http://data.europa.eu/eli/reg_impl/2024/206/oj

ISSN 1977-0677 (electronic edition)