Commission Implementing Regulation (EU) 2026/166 of 21 January 2026 amending Implementing Regulation (EU) 2021/2290 as regards planning and reporting of outputs under output indicators and double counting of values under result 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 thereof,

Whereas:

(1) Commission Implementing Regulation (EU) 2021/2290 (2) lays down rules on the methods for the calculation of the common output and result indicators set out in Annex I to Regulation (EU) 2021/2115.

(2) Article 54 of Regulation (EU) 2021/2116 of the European Parliament and of the Council (3) provides for the framework of the annual performance clearance. Article 128 of Regulation (EU) 2021/2115 provides for the framework for the reporting, monitoring and evaluation of the performance of the CAP Strategic Plans, while Article 134 of that Regulation provides for an annual performance report on the implementation of the CAP Strategic Plan, which set out key qualitative and quantitative information on the implementation of the CAP Strategic Plan including for output and result indicators. Since Article 54 of Regulation (EU) 2021/2116 has been amended by Regulation (EU) 2025/2649 of the European Parliament and of the Council (4) to discontinue the annual performance clearance, the calculation methods for output indicators set out in points 1, 2 and 3 of the Annex to Implementing Regulation (EU) 2021/2290 should be amended to remove the references to annual performance clearance and to add references to reporting, monitoring and evaluation framework.

(3) The calculation methods for output indicators laid down in point 1(e) of the Annex to Implementing Regulation (EU) 2021/2290 should be amended to allow for a simplified and more flexible reporting of partial outputs generated over several agricultural financial years and to ensure that the reporting of outputs for operational programmes in the annual performance report is consistent with their planning.

(4) 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. 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. Those rules should be amended to clarify reporting of aggregated values of this output indicator in case categories are indicated in the CAP Strategic Plan for areas designated pursuant to Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (5), areas with disadvantages determined pursuant to Article 72(3) of Regulation (EU) 2021/2115, risk management tools pursuant to Article 76(3) of Regulation (EU) 2021/2115, and for financial instruments pursuant to Article 80(1) of Regulation (EU) 2021/2115 for interventions based on Article 73 of Regulation (EU) 2021/2115.

(5) Point 5(a) of the Annex to Implementing Regulation (EU) 2021/2290 lays down rules regarding planning and reporting of additional national financing referred to in Article 115(5) of Regulation (EU) 2021/2115 for output indicators. Those rules should be amended to clarify the planning of additional national financing in Annex V to the CAP Strategic Plans.

(6) To reduce the administrative burden for Member States, in point 6 of the Annex to Implementing Regulation (EU) 2021/2290 rules should be added on the calculation of aggregated values of output indicators to remove double counting of outputs.

(7) Point 9(b) of the Annex to Implementing Regulation (EU) 2021/2290 lays down rules to avoid double counting of outputs in result indicators. Those rules should be amended to clarify how outputs generated by partial or full payment in one agricultural financial year should be calculated and reported in the annual performance reports.

(8) Point 9(d) of the Annex to Implementing Regulation (EU) 2021/2290 lays down possibilities of derogations from the principle of avoiding double counting in result indicators. That provision should be amended to clarify for which result indicators and interventions double counting of outputs should be possible, with the view of reducing administrative burden for Member States in connection with calculation and reporting of result indicators.

(9) Implementing Regulation (EU) 2021/2290 should therefore be amended accordingly.

(10) Article 4, second subparagraph, of Regulation (EU) 2025/2649 provides that the amendments of Article 134 of Regulation (EU) 2021/2115 and amendments of Regulation (EU) 2021/2116 which concern annual performance clearance procedure apply in respect of agricultural financial year 2025 and all subsequent agricultural financial years. The rules provided for in Article 1(1), (2), (3), (4) point (b), (5) and (6) of this Regulation should therefore apply in respect of agricultural financial year 2025 and all subsequent agricultural financial years, to ensure the smooth and timely preparation and submission of the annual performance report for agricultural financial year 2025 and all subsequent agricultural financial years.

(11) 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

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

(2) in point 2, the title is replaced by the following: ‘ Reporting of advances in output indicators to be used for the annual performance report’;

Article 2

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

Article 1 (1), (2), (3), (4) point (b), (5) and (6) of this Regulation shall apply in respect of agricultural financial year 2025 and all subsequent agricultural financial years.

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

(1) OJ L 435, 6.12.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/2115/oj.

(2) Commission Implementing Regulation (EU) 2021/2290 of 21 December 2021 laying down rules on the methods for the calculation of the common output and result indicators set out in Annex I to Regulation (EU) 2021/2115 of the European Parliament and of the Council 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 (OJ L 458, 22.12.2021, p. 486, ELI: http://data.europa.eu/eli/reg_impl/2021/2290/oj).

(3) 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, ELI: http://data.europa.eu/eli/reg/2021/2116/oj).

(4) 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 (OJ L 2025/2649, 31.12.2025, ELI: http://data.europa.eu/eli/reg/2025/2649/oj).

(5) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487, ELI: http://data.europa.eu/eli/reg/2013/1305/oj).