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Official Journal EN
of the European Union L series
2025/1886 19.9.2025
COMMISSION IMPLEMENTING DECISION(EU) 2025/1886
of 17 September 2025
on the clearance of the accounts of paying agencies in Italy and Slovakia concerning expenditure
financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2020
(notified under document C(2025) 6267)
(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 (1)(a) 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 Guarantee Fund (EAGF), in relation to
expenditure incurred and payments made for the financial year 2020.
(2) Article 64, second paragraph, point (a), of Commission Implementing Regulation (EU) 2022/128(3) 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(4)continue to apply, as regards the EAGF, in relation to
expenditure incurred and payments made for the financial year 2020.
(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.
(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) 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).
(4) 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).
ELI: http://data.europa.eu/eli/dec_impl/2025/1886/oj 1/6EN
OJ L, 19.9.2025
(4) Commission Implementing Decision (EU) 2021/870(5)cleared the accounts of the Member States’ paying agencies
concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2020,
except for the Italian paying agency ‘Agenzia della Regione Calabria per le Erogazioni in Agricoltura’ and the Slovak
paying agency ‘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 EAGF for financial year 2020.
(6) Article 33(2), first 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 monthly payments for the
financial year concerned, from the expenditure recognised for that year, in accordance with that Article 33(1). The
Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in
the second month following the clearance of accounts decision.
(7) Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced a number of monthly
payments to the Member States concerned for the financial year 2020 due to expenditure not effected in accordance
with Union rules. Any such amounts are considered in this Decision.
(8) The Commission has already reduced the relevant monthly payments for the financial year 2020 for the amounts due
to the EAGF as a result of financial and conformity clearance decisions for the Member States concerned, pursuant to
Articles 51 and 52 of Regulation (EU) No 1306/2013 executed by the Commission in the financial year 2020. Any
such amounts are considered in this Decision.
(9) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of the 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 the non-recovery of
irregularities older than four or eight years respectively.
(10) 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 incurred, 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.
(5) Commission Implementing Decision (EU) 2021/870 of 28 May 2021on the clearance of the accounts of the paying agencies of
Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2020
(OJ L 191, 31.5.2021, p. 6, ELI: http://data.europa.eu/eli/dec_impl/2021/870/oj).
2/6 ELI: http://data.europa.eu/eli/dec_impl/2025/1886/ojEN
OJ L, 19.9.2025
(11) In clearing the accounts of the paying agency concerned, the Commission is to take account of the amounts already
withheld from the Member State concerned on the basis of Implementing Decision (EU) 2021/870.
(12) 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 Guarantee Fund (EAGF), in respect of financial year 2020.
The amounts recoverable from or payable to Italy and Slovakia pursuant to this Decision, including the amounts resulting
from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annexes I and II to this Decision.
Article 2
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 conformity with
Union rules.
Article 3
This Decision is addressed to the Italian Republic and to the Slovak Republic.
Done at Brussels, 17 September 2025.
For the Commission
Christophe HANSEN
Member of the Commission
ELI: http://data.europa.eu/eli/dec_impl/2025/1886/oj 3/6ANNEX I
Clearance of the Paying Agencies' accounts
Financial year 2020
Amount to be recovered from or paid to the Member State
2020 - Expenditure / Assigned
Revenue for the Paying Agencies for
Amount
which the accounts are
recovered
cleared disjoined Amount to be from (-) or
Amount to be
Reductions and charged Payments made to Amount to be paid to (+) the
= total of the Total a + b suspensions for according to Total including the Member State recovered from Member State recovered from
MS reductions and (-) or paid to (+)
= expenditure / expenditure / the whole Article 54(2) of for the financial (-) or paid to (+) under
suspensions the Member
assigned revenue assigned financial year (1) Regulation year the Member State Commission
State (2)
declared in the revenue in the (EU) 1306/2013 Implementing
annual declaration monthly Decision
declarations (EU) 2021/870
a b c=a+b d e f=c+d+e g h=f-g i j=h-i
IT EUR 4 268 557 784,44 0,00 4 268 557 784,44 - 167 562 267,97 - 5 965 756,43 4 095 029 760,04 4 097 021 659,49 - 1 991 899,45 - 520 206,90 - 1 471 692,55
SK EUR 458 885 163,57 0,00 458 885 163,57 - 1 276 785,09 - 7 070,96 457 601 307,52 457 608 435,91 - 7 128,39 0,00 - 7 128,39
Assigned
Expenditure (3) Article 54(2)
revenue (3)
Total (=j)
MS
08 02 06 01 6200 6200
k l m n = k+l+m
IT EUR 0,00 - 722 534,92 - 749 157,63 - 1 471 692,55
SK EUR 0,00 - 57,43 - 7 070,96 - 7 128,39
(1) The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non respect of payment deadlines and other reductions
referred to in Article 41 of Regulation (EU) No 1306/2013.
4/6
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http://data.europa.eu/eli/dec_impl/2025/1886/oj
EN
OJ
L,
19.9.2025(2) For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is, the total of the annual declaration for the expenditure cleared and the total of the
monthly payments made for the cleared expenditure.
(3) BL 08 02 06 01 shall be split between the negative corrections which become assigned revenue in BL 62 00 and the positive ones in favour of MS which shall now be included on the expenditure side
08 02 06 01 as referred to in Article 43 of Regulation (EU) No 1306/2013
NB: Nomenclature 2025 : 08 02 06 01 , 6200
ELI:
http://data.europa.eu/eli/dec_impl/2025/1886/oj
5/6
OJ
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19.9.2025
ENEN
OJ L, 19.9.2025
ANNEX II
Clearance of the Paying Agencies' accounts
Financial year 2020 - EAGF
Corrections in accordance with Article 54(2) of Regulation (EU) No 1306/2013(*)
Member State Currency In National currency In Euro
SK EUR 0,00 29 446,56
(*) Amounts 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 Temporary Rural Development Instrument (TRDI) funded by the European Agricultural Guidance and Guarantee
Fund (EAGGF) (Commission Regulation (EC) No. 27/2004 of 5 January 2004 laying down transitional detailed rules for the
application of Council Regulation (EC) No. 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural
development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJL
5, 9.1.2004, p. 36))
6/6 ELI: http://data.europa.eu/eli/dec_impl/2025/1886/oj