Commission Delegated Regulation (EU) 2026/129 of 21 January 2026 amending Delegated Regulation (EU) 2022/127 as regards the annual performance clearance

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 [^ntr1-L_202600129EN.000101-E0001], and in particular Article 11(1), Article 38(2) and Article 40(3) thereof,

Having regard to Regulation (EU) 2025/2649 of the European Parliament and of the Council of 19 December 2025 amending Regulation (EU) 2021/2115 as regards the conditionality system, types of intervention in the form of direct payment, types of intervention in certain sectors and rural development and annual performance reports and Regulation (EU) 2021/2116 as regards suspensions of payments, annual performance clearance and controls and penalties [^ntr2-L_202600129EN.000101-E0002], and in particular Article 3(3) thereof,

Whereas:

• (1) Commission Delegated Regulation (EU) 2022/127 [^ntr3-L_202600129EN.000101-E0003] supplements Regulation (EU) 2021/2116 with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro.

• (2) Regulation (EU) 2025/2649 deletes Article 54 of Regulation (EU) 2021/2116, which provides for the annual performance clearance.

• (3) References to the annual performance clearance should therefore be deleted from Delegated Regulation (EU) 2022/127,

HAS ADOPTED THIS REGULATION:

Article 1

Delegated Regulation (EU) 2022/127 is amended as follows:

• (1) in Article 2(2), point (b) is replaced by the following:

• ‘(b) the annual performance report referred to in Article 134 of Regulation (EU) 2021/2115 is covered by the scope of the opinion referred to in Article 12(2) of Regulation (EU) 2021/2116 and its transmission is accompanied by a management declaration covering the compilation of the entire report;’;

• (2) in Article 5, paragraph 6 is replaced by the following:

‘6.   the reductions referred to in this Article shall be applied without prejudice to the subsequent decision on the conformity procedure, referred to in Article 55 of Regulation (EU) 2021/2116.’

;

• (3) Article 11 is deleted;

• (4) Article 13 is deleted;

• (5) in Annex I, point 1 (A) (iv) is replaced by the following:

• ‘(iv) as regards the types of intervention referred to in Regulation (EU) 2021/2115, the paying agency’s organisational structure shall also ensure the execution of the performance reporting on output indicators and on result indicators for the multiannual performance monitoring referred to in Article 134 of Regulation (EU) 2021/2115, demonstrating that Article 37 of Regulation (EU) 2021/2116 is complied with.’.

Article 2

This Regulation shall enter into force on the third 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, 21 January 2026.

For the Commission

The President

Ursula VON DER LEYEN

[^ntr1-L_202600129EN.000101-E0001]: OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj.

[^ntr2-L_202600129EN.000101-E0002]: OJ L, 2025/2649, 31.12.2025, ELI: http://data.europa.eu/eli/reg/2025/2649/oj.

[^ntr3-L_202600129EN.000101-E0003]: Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro (OJ L 20, 31.1.2022, p. 95, ELI: http://data.europa.eu/eli/reg_del/2022/127/oj).

ELI: http://data.europa.eu/eli/reg_del/2026/129/oj

ISSN 1977-0677 (electronic edition)