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Official Journal EN
of the European Union L series
2025/1877 18.9.2025
COMMISSION IMPLEMENTING DECISION(EU) 2025/1877
of 16 September 2025
on the clearance of the accounts of paying agencies in Italy and Slovakia concerning expenditure
financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year 2020
(notified under document C(2025) 6218)
(Only the Italian and Slovak texts are authentic)
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 104 thereof,
Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on
the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC)
No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008(2), and in
particular Article 51 thereof,
After consulting the Committee on the Agricultural Funds
Whereas:
(1) Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116 provides that Article 4(1), point (b),
Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63,
64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU)
No 1306/2013 continue to apply, as regards the European Agricultural Fund for Rural Development (EAFRD), in
relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of
the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European
Parliament and of the Council(3)for the financial year 2020.
(2) Article 64, second paragraph, point (a), of Commission Implementing Regulation (EU) 2022/128(4) provides that
Article 2, Article 3(1), first subparagraph, Article 3(2), Article 4(1), point (b), Articles 5, 6 and 7, Articles 21 to 25,
Articles 27, 28 and 29, Article 30(1), points (a), (b) and (c), Article 30(2), (3) and (4), and Articles 31 to 40 of
Commission Implementing Regulation (EU) No 908/2014(5)continue to apply, as regards the EAFRD, in relation to
expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the
implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 for the financial
year 2020.
(1) OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj.
(2) OJ L 347, 20.12.2013, p. 549, ELI: http://data.europa.eu/eli/reg/2013/1306/oj.
(3) 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).
(4) Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation
(EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management,
clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 131, ELI: http://data.europa.eu/eli/reg_impl/2022/
128/oj).
(5) Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU)
No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial
management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59, ELI: http://data.europa.
eu/eli/reg_impl/2014/908/oj).
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(3) Article 64, second paragraph, point (c), of Implementing Regulation (EU) 2022/128 provides that Annexes II and III
to Implementing Regulation (EU) No 908/2014 continue to apply for the purposes of Article 32, points (f) and (g), of
Implementing Regulation (EU) 2022/128 for the financial year 2020.
(4) Commission Implementing Decision (EU) 2021/873(6)cleared the accounts of the Member States’ paying agencies
concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial
year 2020, except for the paying agencies ‘Agenzia della Regione Calabria per le Erogazioni in Agricoltura’ and
‘Pôdohospodárska platobná agentúra’.
(5) Following the transmission of new information, and after additional checks, the Commission can take a decision on
the completeness, accuracy and veracity of the accounts submitted by the Italian paying agency ‘Agenzia della
Regione Calabria per le Erogazioni in Agricoltura’ and the Slovak paying agency ‘Pôdohospodárska platobná
agentúra’ as regards the expenditure financed by the EAFRD for financial year 2020.
(6) Article 33(2), second subparagraph, of Implementing Regulation (EU) No 908/2014 provides that the amounts that
are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred
to in Article 33(1) of that Implementing Regulation, are to be established by deducting the intermediate payments
for the financial year concerned from the expenditure recognised for that year in accordance with that Article 33(1).
Article 33(2), third subparagraph of that Implementing Regulation provides that the Commission is to deduct that
amount from or add it to the next intermediate payment.
(7) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of
irregularities is to be borne by the Member State concerned, if the recovery has not taken place within four years
from the date of the recovery request, or within eight years where the recovery is taken in the national courts.
Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they
are to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified
table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the
application of the Member States’ obligation to report the amounts to be recovered are laid down in Implementing
Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the
table that Member States are to use to provide information about amounts to be recovered. On the basis of the tables
completed by the Member States, the Commission is to decide on the financial consequences of non-recovery of
irregularities older than four or eight years respectively.
(8) Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide
not to pursue recovery. Such a decision may be taken only if the costs already, and likely to be incurred, total more
than the amount to be recovered, or if the recovery proves impossible owing to the insolvency, recorded and
recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has
been taken within four years from the date of the recovery request, or within eight years where the recovery is taken
in the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union
budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its
decision are to be included in the summary report referred to in Article 54(4) of that Regulation. Therefore, such
amounts should not be charged to the Member States concerned and are consequently to be borne by the Union
budget.
(9) In accordance with Article 75(1), fourth subparagraph, of Regulation (EU) No 1306/2013, the rules on payment
deadlines for measures under rural development in the context of the integrated administration and control system
apply from claim year 2019. The reductions for non-compliance with the latest payment deadlines, calculated in
accordance with Article 5a of Delegated Regulation (EU) No 907/2014, follow the procedure laid down in
Articles 40 and 41 of Regulation (EU) No 1306/2013 and are to be taken into account in this Decision for the
financial year 2020. Those reductions may be examined, where appropriate, under conformity clearance
proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013.
(6) Commission Implementing Decision (EU) 2021/873 of 28 May 2021 on the clearance of the accounts of the paying agencies of
Member States concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial year
2020 (OJ L 191, 31.5.2021, p. 27, ELI: http://data.europa.eu/eli/dec_impl/2021/873/oj).
2/7 ELI: http://data.europa.eu/eli/dec_impl/2025/1877/ojEN
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(10) In accordance with Article 83 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council(7),
the deadline for interim payments referred to in Article 36(5) of Regulation (EU) No 1306/2013 may be interrupted
for a maximum period of six months in order to carry out additional verifications following information that these
payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the
Commission should consider the amounts affected by such interruption in order to avoid making any inappropriate
or untimely payments.
(11) Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a
number of interim payments for financial year 2020 due to expenditure not effected in accordance with Union rules.
In this Decision, the Commission should consider such amounts reduced or suspended on the basis of Article 41 of
that Regulation, in order to avoid making any undue or untimely payments or reimbursements that could later be
subject to a financial correction.
(12) This Decision should also take into account the amounts that are still to be charged to the Member States as a result of
the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the 2007–2013 programming
period for the EAFRD.
(13) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be without prejudice to the
decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in
accordance with Union rules,
HAS ADOPTED THIS DECISION:
Article 1
The accounts of the Italian paying agency ‘Agenzia della Regione Calabria per le Erogazioni in Agricoltura’ and the Slovak
paying agency ‘Pôdohospodárska platobná agentúra’ are hereby cleared as regards expenditure financed by the European
Agricultural Fund for Rural Development (EAFRD), in respect of financial year 2020 and relating to the 2014–2022
programming period.
The amounts recoverable from or payable to Italy and Slovakia under each rural development programme pursuant to this
Decision are set out in Annex I.
Article 2
The amounts to be charged to Italy and Slovakia, as a result of the application of Article 54(2) of Regulation (EU)
No 1306/2013 relating to the 2014–2022 programming period and to the 2007–2013 programming period for the
EAFRD, are set out in Annex II to this Decision.
Article 3
The reductions for non-compliance with the latest payment deadlines in accordance with Article 75(1) of Regulation (EU)
No 1306/2013 under each rural development programme are set out in Annex III to this Decision.
(7) Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common
provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural
Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European
Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and
repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320, ELI: http://data.europa.eu/eli/reg/2013/1303/oj).
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Article 4
This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to
Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with
Union rules.
Article 5
This Decision is addressed to the Italian Republic and to the Slovak Republic.
Done at Brussels, 16 September 2025.
For the Commission
Christophe HANSEN
Member of the Commission
4/7 ELI: http://data.europa.eu/eli/dec_impl/2025/1877/ojANNEX I
Cleared EAFRD expenditure by Rural Development programme for financial year 2020
Amount to be recovered from or paid to the Member State per programme
Approved programmes with declared expenditure for EAFRD 2014–2020
(In Euro)
Interim payments
Amount to be recovered
Member Non-reusable Accepted amount cleared reimbursed to the
CCI Expenditure 2020 Corrections Total from (-) or paid to (+)
State amounts for FY 2020 Member State for the
the Member State
financial year
i ii iii = i + ii iv v = iii - iv vi
IT 2014IT06RDRP018 83 918 828,37 0,00 83 918 828,37 0,00 83 918 828,37 83 918 825,84 2,53
SK 2014SK06RDNP001 200 173 842,36 - 6 471 887,46 193 701 954,90 0,00 193 701 954,90 193 702 020,68 - 65,78
ELI:
http://data.europa.eu/eli/dec_impl/2025/1877/oj
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ANNEX II
Clearance of the Paying Agencies' accounts
Financial year 2020 – EAFRD
Corrections according to Article 54(2) of Regulation (EU) No 1306/2013
Corrections Related to the 2014–2020
Corrections Related to the 2007–2013 Programming Period
Programming Period
Member Cur In National In National
In EUR In EUR
State rency currency currency
IT EUR 0,00 0,00 0,00 713 297,46
SK EUR 0,00 0,00 0,00 540 117,61
6/7 ELI: http://data.europa.eu/eli/dec_impl/2025/1877/ojEN
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ANNEX III
Clearance of the Paying Agencies' accounts
Financial year 2020 – EAFRD
Reductions due to payment deadlines per Rural Development programme for financial year 2020 in accordance
with Article 75(1) of Regulation (EU) No 1306/2013
(In Euro)
Reductions for non-compliance with
Member State CCI
latest payment deadlines for FY 2020
IT 2014IT06RDRP018 0,00
SK 2014SK06RDNP001 0,00
ELI: http://data.europa.eu/eli/dec_impl/2025/1877/oj 7/7