Executive Summary:
Amending Budget No 1 of the European Union for the financial year 2025 has been definitively adopted following the procedure under Article 314 of the Treaty on the Functioning of the European Union. The amending budget adjusts revenue estimates for the year, including own resources, surpluses, balances, and adjustments. Key dates include the Commission's adoption of the draft amending budget on April 9, 2025, Council's adoption of its position on June 16, 2025, and Parliament's approval on July 9, 2025.
Key Points / Main Content:
General Statement of Revenue:
* The budget includes financing for the Union's annual budget in accordance with Article 311 of the Treaty on the Functioning of the European Union (TFEU).
* Total revenue for Titles 2 to 6 is estimated at EUR 5,392,976,118.
* Net amount of customs duties and sugar levies: EUR 21,082,004,566.
* VAT-based own resource: EUR 24,394,620,000.
* Plastic packaging waste own resource: EUR 7,121,487,360.
* GNI-based own resource: EUR 97,218,233,938.
* Total revenue: EUR 155,209,321,982.
Own Resources:
* Includes levies and duties from the common organisation of markets in sugar and customs duties.
* VAT-based own resource is calculated based on a uniform rate applied to the capped VAT base of each Member State.
* Own resource from plastic packaging waste is determined by the amount of non-recycled plastic packaging waste in each Member State and a call rate per kilogram.
* GNI-based own resource is the additional resource to cover expenditure not covered by other revenue sources.
* GNI lumpsum reductions are granted to certain Member States, with financing shared among others.
Surpluses, Balances, and Adjustments:
* Surplus from the previous financial year is entered as revenue in the current budget.
* Includes adjustments for VAT balances, GNI balances, and exchange rate differences.
* Adjustments for non-participation of certain Member States in specific policies are also considered.
Impact Analysis:
European Parliament:
* Impact: Approves the amending budget.
* Action Required: Ensure the budget aligns with the Parliament's priorities and objectives.
Council of the European Union:
* Impact: Adopts a position on the amending budget.
* Action Required: Ensure the budget reflects the Council's priorities and agreements among Member States.
European Commission:
* Impact: Responsible for drafting and presenting the amending budget.
* Action Required: Implement the budget and monitor its execution.
Member States:
* Impact: Affected by the calculation of own resources contributions, including VAT, GNI, and plastic waste.
* Action Required: Ensure timely and accurate payment of contributions to the EU budget.
EU Citizens:
* Impact: Indirectly affected through the allocation of EU funds and the implementation of EU policies.
* Action Required: No direct action required.
Key Entities Referenced
European Union : The supranational political and economic union of European countries, responsible for the budget being amended.
European Parliament : One of the legislative bodies of the European Union, whose President declares the adoption of the amending budget.
Council of the European Union : A legislative body of the European Union, which adopted a position on the Draft amending budget No 1 2025.
European Commission : An institution of the European Union, responsible for adopting Draft amending budget No 1 of the European Union for the financial year 2025.
Treaty on the Functioning of the European Union : A fundamental treaty of the European Union, with specific articles (314 and 9) relevant to the budgetary procedure.
Treaty establishing the European Atomic Energy Community : A treaty establishing the European Atomic Energy Community, with specific articles (106a) relevant to the budgetary procedure.
Draft amending budget No 1 of the European Union for the financial year 2025 : The specific amending budget under consideration in the document.
Strasbourg : The city where the amending budget was declared definitively adopted.
See Full Document Text
Official Journal EN
of the European Union L series
2025/1565 12.9.2025
DEFINITIVE ADOPTION(EU, Euratom) 2025/1565
of Amending budget No 1 of the European Union for the financial year 2025
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,
having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European
Union and repealing Decision 2014/335/EU, Euratom(1),
having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union(2), and in particular Article 43 thereof,
having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework
for the years 2021 to 2027(3),
having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European
Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial
management, as well as on new own resources, including a roadmap towards the introduction of new own resources(4),
having regard to the annual budget of the European Union for the financial year 2025, as definitively adopted on 27 November 2024(5),
having regard to Draft amending budget No 1 of the European Union for the financial year 2025, which the Commission adopted on
9 April 2025,
having regard to the position on Draft amending budget No 1/2025, which the Council adopted on 16 June 2025 and forwarded to
Parliament on the following day,
having regard to Parliament’s approval of 9 July 2025 of the Council position,
having regard to Rules 96 and 98 of Parliament’s Rules of Procedure,
DECLARES:
Sole article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 1 of the
European Union for the financial year 2025 has been definitively adopted.
Done at Strasbourg, 9 July 2025.
The President
R. METSOLA
(1) OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj.
(2) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.
(3) OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj.
(4) OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.
(5) OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 1/20EN
OJ L, 12.9.2025
AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2025
CONTENTS
Page
GENERAL STATEMENT OF REVENUE
A. FINANCING OF THE UNION’S ANNUAL BUDGET.............................................................................. 4
CALCULATION OF THE FINANCING OF THE BUDGET ........................................................................ 4
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING .................................................................. 12
— TITLE 1: OWN RESOURCES ........................................................................................... 13
— TITLE 2: SURPLUSES, BALANCES AND ADJUSTMENTS.............................................................. 17
2/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
GENERAL REVENUE
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 3/20EN
OJ L, 12.9.2025
A. FINANCING OF THE UNION’S ANNUAL BUDGET
Calculation of the financing of the budget
Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union
(TFEU), the financing of the Union’s annual budget
Revenue description Budget 2025 Budget 2024(1) Change (%)
Miscellaneous revenue (Titles 3 to 6) 4 048 442 979 7 941 629 047 – 49,02
Surplus available from the preceding financial year (Chapter 2
0, Article 2 0 0) 1 344 533 139 632 625 574 + 112,53
Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) p.m. p.m. —
Total revenue for Titles 2 to 6 5 392 976 118 8 574 254 621 – 37,10
Net amount of customs duties and sugar levies (Chapters 1 1
and 1 2) 21 082 004 566 20 119 010 896 + 4,79
VAT-based own resource at the uniform rate (Tables 1 and 2,
Chapter 1 3) 24 394 620 000 23 462 700 300 + 3,97
Plastic packaging waste own resource (Table 3, Chapter 1 7) 7 121 487 360 7 139 700 400 – 0,26
Remainder to be financed by the additional resource (GNI-based
own resource, Table 4, Chapter 1 4) 97 218 233 938 90 448 647 342 + 7,48
Appropriations to be covered by the own resources referred to
in Article 2 of Decision (EU, Euratom) 2020/2053(2),(3) 149 816 345 864 141 170 058 938 + 6,12
Total revenue(4) 155 209 321 982 149 744 313 559 + 3,65
(1) The figures in this column correspond to those in the 2024 budget (OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/
oj) plus amending budgets No 1/2024 to No 5/2024.
(2) The own resources for the 2025 budget are determined on the basis of the budget forecasts adopted at the 191st meeting of the Advisory
Committee on Own Resources on 23 May 2024.
(3) This amount includes EUR 4 961 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision
(EU, Euratom) 2020/2053.
(4) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
4/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TABLE 1
Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053
1 % of gross national Member States
1 % of non-capped 1 % of gross national 1 % of capped VAT
Member State Capping rate (in %) income multiplied whose VAT base is
VAT base income base(1)
by capping rate capped
(1) (2) (3) (4) (5) (6)
Belgium 2 498 318 000 6 373 532 000 50 3 186 766 000 2 498 318 000
Bulgaria 479 744 000 1 016 864 000 50 508 432 000 479 744 000
Czechia 1 356 423 000 3 105 884 000 50 1 552 942 000 1 356 423 000
Denmark 1 565 886 000 4 183 696 000 50 2 091 848 000 1 565 886 000
Germany 18 735 398 000 45 754 657 000 50 22 877 328 500 18 735 398 000
Estonia 205 782 000 402 230 000 50 201 115 000 201 115 000 Estonia
Ireland 1 415 812 000 4 305 400 000 50 2 152 700 000 1 415 812 000
Greece 1 048 121 000 2 396 683 000 50 1 198 341 500 1 048 121 000
Spain 7 339 568 000 16 010 458 000 50 8 005 229 000 7 339 568 000
France 14 763 272 000 30 632 824 000 50 15 316 412 000 14 763 272 000
Croatia 516 790 000 879 236 000 50 439 618 000 439 618 000 Croatia
Italy 10 155 674 000 22 236 829 000 50 11 118 414 500 10 155 674 000
Cyprus 219 345 000 303 168 000 50 151 584 000 151 584 000 Cyprus
Latvia 201 901 000 441 106 000 50 220 553 000 201 901 000
Lithuania 340 505 000 773 462 000 50 386 731 000 340 505 000
Luxembourg 443 650 000 573 891 000 50 286 945 500 286 945 500 Luxembourg
Hungary 851 939 000 2 169 944 000 50 1 084 972 000 851 939 000
Malta 106 409 000 201 752 000 50 100 876 000 100 876 000 Malta
Netherlands 5 092 397 000 11 174 919 000 50 5 587 459 500 5 092 397 000
Austria 2 450 476 000 5 186 936 000 50 2 593 468 000 2 450 476 000
Poland 4 488 733 000 8 789 073 000 50 4 394 536 500 4 394 536 500 Poland
Portugal 1 492 796 000 2 849 768 000 50 1 424 884 000 1 424 884 000 Portugal
Romania 1 351 509 000 3 734 533 000 50 1 867 266 500 1 351 509 000
Slovenia 329 567 000 696 184 000 50 348 092 000 329 567 000
Slovakia 547 047 000 1 351 469 000 50 675 734 500 547 047 000
Finland 1 290 978 000 2 942 462 000 50 1 471 231 000 1 290 978 000
Sweden 2 501 306 000 5 962 952 000 50 2 981 476 000 2 501 306 000
Total 81 789 346 000 184 449 912 000 92 224 956 000 81 315 400 000
(1) The base to be used does not exceed 50 % of GNI.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 5/20EN
OJ L, 12.9.2025
TABLE 2
Breakdown of own resource accruing from VAT pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053 (Chapter 1 3)
Uniform rate of VAT-based own resource
Member State 1 % of capped VAT base VAT-based own resource at uniform rate
(in %)
(1) (2) (3) = (1) × (2)
Belgium 2 498 318 000 0,30 749 495 400
Bulgaria 479 744 000 0,30 143 923 200
Czechia 1 356 423 000 0,30 406 926 900
Denmark 1 565 886 000 0,30 469 765 800
Germany 18 735 398 000 0,30 5 620 619 400
Estonia 201 115 000 0,30 60 334 500
Ireland 1 415 812 000 0,30 424 743 600
Greece 1 048 121 000 0,30 314 436 300
Spain 7 339 568 000 0,30 2 201 870 400
France 14 763 272 000 0,30 4 428 981 600
Croatia 439 618 000 0,30 131 885 400
Italy 10 155 674 000 0,30 3 046 702 200
Cyprus 151 584 000 0,30 45 475 200
Latvia 201 901 000 0,30 60 570 300
Lithuania 340 505 000 0,30 102 151 500
Luxembourg 286 945 500 0,30 86 083 650
Hungary 851 939 000 0,30 255 581 700
Malta 100 876 000 0,30 30 262 800
Netherlands 5 092 397 000 0,30 1 527 719 100
Austria 2 450 476 000 0,30 735 142 800
Poland 4 394 536 500 0,30 1 318 360 950
Portugal 1 424 884 000 0,30 427 465 200
Romania 1 351 509 000 0,30 405 452 700
Slovenia 329 567 000 0,30 98 870 100
Slovakia 547 047 000 0,30 164 114 100
Finland 1 290 978 000 0,30 387 293 400
Sweden 2 501 306 000 0,30 750 391 800
Total 81 315 400 000 24 394 620 000
6/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TABLE 3
Breakdown of own resource accruing from plastic packaging waste pursuant to Article 2(1) point (c) of Decision (EU, Euratom)
2020/2053 (Chapter 1 7)
Plastic packaging waste
Member State Call rate per kg in EUR Gross contribution Lump-sum reduction Net contribution
that is not recycled (kg)
(1) (2) (3) = (1) × (2) (4) (5) = (3) – (4)
Belgium 192 530 100 154 024 080 154 024 080
Bulgaria 102 088 100 81 670 480 22 000 000 59 670 480
Czechia 169 414 000 135 531 200 32 187 600 103 343 600
Denmark 169 843 100 135 874 480 135 874 480
Germany 1 713 589 000 1 370 871 200 1 370 871 200
Estonia 26 413 300 21 130 640 4 000 000 17 130 640
Ireland 275 879 400 220 703 520 220 703 520
Greece 203 984 700 163 187 760 33 000 000 130 187 760
Spain 996 214 300 796 971 440 142 000 000 654 971 440
France 1 829 429 300 1 463 543 440 1 463 543 440
Croatia 56 681 500 45 345 200 13 000 000 32 345 200
Italy 1 184 628 700 0,80 947 702 960 184 048 000 763 654 960
Cyprus 12 576 300 10 061 040 3 000 000 7 061 040
Latvia 30 641 600 24 513 280 6 000 000 18 513 280
Lithuania 56 640 800 45 312 640 9 000 000 36 312 640
Luxembourg 13 556 000 10 844 800 10 844 800
Hungary 285 981 000 228 784 800 30 000 000 198 784 800
Malta 14 248 000 11 398 400 1 415 900 9 982 500
Netherlands 293 863 500 235 090 800 235 090 800
Austria 215 367 000 172 293 600 172 293 600
Poland 749 814 200 599 851 360 117 000 000 482 851 360
Portugal 279 293 400 223 434 720 31 322 000 192 112 720
Romania 414 502 900 331 602 320 60 000 000 271 602 320
Slovenia 32 033 400 25 626 720 6 279 700 19 347 020
Slovakia 51 131 400 40 905 120 17 000 000 23 905 120
Finland 113 309 900 90 647 920 90 647 920
Sweden 307 270 800 245 816 640 245 816 640
Total 9 790 925 700 7 832 740 560 711 253 200 7 121 487 360
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 7/20EN
OJ L, 12.9.2025
TABLE 4
Determination of uniform rate and breakdown of own resource based on GNI pursuant to Article 2(1) point (d) of Decision (EU,
Euratom) 2020/2053 (Chapter 1 4)
Member State 1 % of gross national income Uniform rate of ‘additional’ own resource ‘Additional’ own resource at uniform rate
(1) (2) (3) = (1) × (2)
Belgium 6 373 532 000 3 359 305 072
Bulgaria 1 016 864 000 535 959 715
Czechia 3 105 884 000 1 637 021 965
Denmark 4 183 696 000 2 205 105 614
Germany 45 754 657 000 24 115 961 344
Estonia 402 230 000 212 003 843
Ireland 4 305 400 000 2 269 252 286
Greece 2 396 683 000 1 263 222 552
Spain 16 010 458 000 8 438 651 092
France 30 632 824 000 16 145 678 887
Croatia 879 236 000 463 419 962
Italy 22 236 829 000 11 720 391 841
Cyprus 303 168 000 159 791 117
Latvia 441 106 000 0,5270712(1) 232 494 263
Lithuania 773 462 000 407 669 534
Luxembourg 573 891 000 302 481 410
Hungary 2 169 944 000 1 143 714 958
Malta 201 752 000 106 337 666
Netherlands 11 174 919 000 5 889 977 815
Austria 5 186 936 000 2 733 884 511
Poland 8 789 073 000 4 632 467 133
Portugal 2 849 768 000 1 502 030 601
Romania 3 734 533 000 1 968 364 739
Slovenia 696 184 000 366 938 527
Slovakia 1 351 469 000 712 320 369
Finland 2 942 462 000 1 550 886 937
Sweden 5 962 952 000 3 142 900 185
Total 184 449 912 000 97 218 233 938
(1) Calculation of rate: (97 218 233 938) / (184 449 912 000) = 0,527071186339194.
8/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TABLE 5
Annual GNI lump-sum reductions for certain Member States and their financing pursuant to Article 2 paragraph (4) of Decision (EU,
Euratom) 2020/2053 (Chapter 1 6)
Financing of the gross Net financing of the
reduction in favour of reduction in favour of
Member State Gross reduction Percentage share of GNI base Denmark, Germany, Denmark, Netherlands,
Netherlands, Austria and Germany, Austria and
Sweden Sweden
(1) (2) (3) (4) = (1) + (3)
Belgium 3,46 317 475 655 317 475 655
Bulgaria 0,55 50 651 596 50 651 596
Czechia 1,68 154 708 968 154 708 968
Denmark – 455 580 440 2,27 208 396 479 – 247 183 961
Germany – 4 436 169 220 24,81 2 279 111 444 – 2 157 057 776
Estonia 0,22 20 035 709 20 035 709
Ireland 2,33 214 458 747 214 458 747
Greece 1,30 119 382 551 119 382 551
Spain 8,68 797 506 100 797 506 100
France 16,61 1 525 869 153 1 525 869 153
Croatia 0,48 43 796 128 43 796 128
Italy 12,06 1 107 651 434 1 107 651 434
Cyprus 0,16 15 101 275 15 101 275
Latvia 0,24 21 972 184 21 972 184
Lithuania 0,42 38 527 359 38 527 359
Luxembourg 0,31 28 586 414 28 586 414
Hungary 1,18 108 088 324 108 088 324
Malta 0,11 10 049 585 10 049 585
Netherlands – 2 321 405 903 6,06 556 640 293 – 1 764 765 610
Austria – 682 766 442 2,81 258 369 442 – 424 397 000
Poland 4,77 437 797 553 437 797 553
Portugal 1,55 141 951 427 141 951 427
Romania 2,02 186 022 964 186 022 964
Slovenia 0,38 34 678 020 34 678 020
Slovakia 0,73 67 318 797 67 318 797
Finland 1,60 146 568 661 146 568 661
Sweden – 1 291 818 277 3,23 297 024 020 – 994 794 257
Total – 9 187 740 282 100,00 9 187 740 282 0
EU GDP price deflator, in EUR, (spring 2024 economic forecast) :
(a) 2020 EU-27 = 107,2381 ; (b) 2025 EU-27 = 129,5904
Lump sum for Denmark in 2025 prices: 377 000 000 EUR × [ (b/a) ] = 455 580 440 EUR
Lump sum for Germany in 2025 prices: 3 671 000 000 EUR × [ (b/a) ] = 4 436 169 220 EUR
Lump sum for Netherlands in 2025 prices: 1 921 000 000 EUR × [ (b/a) ] = 2 321 405 903 EUR
Lump sum for Austria in 2025 prices: 565 000 000 EUR × [ (b/a) ] = 682 766 442 EUR
Lump sum for Sweden in 2025 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 291 818 277 EUR
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 9/20TABLE 6
Summary of financing(1)of the general budget by category of own resource and by Member State
Traditional own resources (TOR) VAT, GNI and plastic-based own resources
Member State GNI lump-sum Total own resources(2)
Net sugar sector Net customs duties (75 Total net traditional own Collection costs (25 % of Plastic-based own Total ‘national Share in total ‘national
VAT-based own resource GNI-based own resource reductions and their
levies (75 %) %) resources (75 %) gross TOR) (p.m.) resource contributions’ contributions’ (%)
financing
(1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9)
Belgium p.m. 2 264 094 293 2 264 094 293 754 698 098 749 495 400 154 024 080 3 359 305 072 317 475 655 4 580 300 207 3,56 6 844 394 500
Bulgaria p.m. 132 192 475 132 192 475 44 064 158 143 923 200 59 670 480 535 959 715 50 651 596 790 204 991 0,61 922 397 466
Czechia p.m. 428 986 470 428 986 470 142 995 490 406 926 900 103 343 600 1 637 021 965 154 708 968 2 302 001 433 1,79 2 730 987 903
Denmark p.m. 366 930 745 366 930 745 122 310 248 469 765 800 135 874 480 2 205 105 614 – 247 183 961 2 563 561 933 1,99 2 930 492 678
Germany p.m. 4 411 757 132 4 411 757 132 1 470 585 709 5 620 619 400 1 370 871 200 24 115 961 344 – 2 157 057 776 28 950 394 168 22,49 33 362 151 300
Estonia p.m. 36 064 149 36 064 149 12 021 383 60 334 500 17 130 640 212 003 843 20 035 709 309 504 692 0,24 345 568 841
Ireland p.m. 444 495 725 444 495 725 148 165 242 424 743 600 220 703 520 2 269 252 286 214 458 747 3 129 158 153 2,43 3 573 653 878
Greece p.m. 230 859 773 230 859 773 76 953 258 314 436 300 130 187 760 1 263 222 552 119 382 551 1 827 229 163 1,42 2 058 088 936
Spain p.m. 1 973 856 529 1 973 856 529 657 952 176 2 201 870 400 654 971 440 8 438 651 092 797 506 100 12 092 999 032 9,39 14 066 855 561
France p.m. 1 999 804 974 1 999 804 974 666 601 658 4 428 981 600 1 463 543 440 16 145 678 887 1 525 869 153 23 564 073 080 18,30 25 563 878 054
Croatia p.m. 62 650 498 62 650 498 20 883 499 131 885 400 32 345 200 463 419 962 43 796 128 671 446 690 0,52 734 097 188
Italy p.m. 2 239 301 727 2 239 301 727 746 433 909 3 046 702 200 763 654 960 11 720 391 841 1 107 651 434 16 638 400 435 12,92 18 877 702 162
Cyprus p.m. 44 294 280 44 294 280 14 764 760 45 475 200 7 061 040 159 791 117 15 101 275 227 428 632 0,18 271 722 912
Latvia p.m. 44 998 832 44 998 832 14 999 611 60 570 300 18 513 280 232 494 263 21 972 184 333 550 027 0,26 378 548 859
Lithuania p.m. 94 680 147 94 680 147 31 560 049 102 151 500 36 312 640 407 669 534 38 527 359 584 661 033 0,45 679 341 180
Luxembourg p.m. 14 831 319 14 831 319 4 943 773 86 083 650 10 844 800 302 481 410 28 586 414 427 996 274 0,33 442 827 593
Hungary p.m. 284 006 601 284 006 601 94 668 867 255 581 700 198 784 800 1 143 714 958 108 088 324 1 706 169 782 1,33 1 990 176 383
Malta p.m. 21 420 417 21 420 417 7 140 139 30 262 800 9 982 500 106 337 666 10 049 585 156 632 551 0,12 178 052 968
Netherlands p.m. 3 273 633 117 3 273 633 117 1 091 211 039 1 527 719 100 235 090 800 5 889 977 815 – 1 764 765 610 5 888 022 105 4,57 9 161 655 222
10/20
ELI:
http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj
EN
OJ
L,
12.9.2025Traditional own resources (TOR) VAT, GNI and plastic-based own resources
Member State GNI lump-sum Total own resources(2)
Net sugar sector Net customs duties (75 Total net traditional own Collection costs (25 % of Plastic-based own Total ‘national Share in total ‘national
VAT-based own resource GNI-based own resource reductions and their
levies (75 %) %) resources (75 %) gross TOR) (p.m.) resource contributions’ contributions’ (%)
financing
(1) (2) (3) = (1) + (2) (4) (5) (6) (7) (8) (9) = (5) + (6) + (7) + (8) (10) (11) = (3) + (9)
Austria p.m. 246 146 237 246 146 237 82 048 746 735 142 800 172 293 600 2 733 884 511 – 424 397 000 3 216 923 911 2,50 3 463 070 148
Poland p.m. 1 017 092 615 1 017 092 615 339 030 872 1 318 360 950 482 851 360 4 632 467 133 437 797 553 6 871 476 996 5,34 7 888 569 611
Portugal p.m. 229 766 742 229 766 742 76 588 914 427 465 200 192 112 720 1 502 030 601 141 951 427 2 263 559 948 1,76 2 493 326 690
Romania p.m. 258 460 518 258 460 518 86 153 506 405 452 700 271 602 320 1 968 364 739 186 022 964 2 831 442 723 2,20 3 089 903 241
Slovenia p.m. 164 113 713 164 113 713 54 704 571 98 870 100 19 347 020 366 938 527 34 678 020 519 833 667 0,40 683 947 380
Slovakia p.m. 117 368 612 117 368 612 39 122 871 164 114 100 23 905 120 712 320 369 67 318 797 967 658 386 0,75 1 085 026 998
Finland p.m. 155 752 427 155 752 427 51 917 476 387 293 400 90 647 920 1 550 886 937 146 568 661 2 175 396 918 1,69 2 331 149 345
Sweden p.m. 524 444 499 524 444 499 174 814 833 750 391 800 245 816 640 3 142 900 185 – 994 794 257 3 144 314 368 2,44 3 668 758 867
Total p.m. 21 082 004 566 21 082 004 566 7 027 334 855 24 394 620 000 7 121 487 360 97 218 233 938 0 128 734 341 298 100,00 149 816 345 864
(1) p.m. (own resources + other revenue = total revenue = total expenditure); (149 816 345 864 + 5 392 976 118 = 155 209 321 982).
(2) Total own resources as percentage of GNI: (149 816 345 864) / (18 444 991 200 000) = 0,81 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %.
ELI:
http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj
11/20
OJ
L,
12.9.2025
ENEN
OJ L, 12.9.2025
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
Amending budget
Title Heading 2025 estimate New amount
No 1/2025
1 OWN RESOURCES 151 160 879 003 – 1 344 533 139 149 816 345 864
2 SURPLUSES, BALANCES AND ADJUSTMENTS p.m. 1 344 533 139 1 344 533 139
3 ADMINISTRATIVE REVENUE 2 425 480 258 2 425 480 258
4 FINANCIAL REVENUE, DEFAULT INTEREST AND FINES 182 961 995 182 961 995
5 BUDGETARY GUARANTEES, BORROWING-AND-LENDING
OPERATIONS p.m. p.m.
6 REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO
UNION POLICIES 1 440 000 726 1 440 000 726
GRAND TOTAL 155 209 321 982 155 209 321 982
12/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TITLE 1
OWN RESOURCES
CHAPTER 1 1 — LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE
MARKETS IN SUGAR
CHAPTER 1 2 — CUSTOMS DUTIES AND OTHER DUTIES
CHAPTER 1 3 — OWN RESOURCE BASED ON VALUE ADDED TAX
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
CHAPTER 1 6 — GNI LUMP-SUM REDUCTIONS GRANTED TO CERTAIN MEMBER STATES AND THEIR FINANCING
Article Amending budget
Heading 2025 estimate New amount
Item No 1/2025
CHAPTER 1 1
1 1 0 Sugar levies p.m. p.m.
CHAPTER 1 1 — TOTAL p.m. p.m.
CHAPTER 1 2
1 2 0 Customs duties and other duties 21 082 004 566 21 082 004 566
CHAPTER 1 2 — TOTAL 21 082 004 566 21 082 004 566
CHAPTER 1 3
1 3 0 Own resource based on value added tax 24 394 620 000 24 394 620 000
CHAPTER 1 3 — TOTAL 24 394 620 000 24 394 620 000
CHAPTER 1 4
1 4 0 Own resource based on gross national income 98 562 767 077 – 1 344 533 139 97 218 233 938
CHAPTER 1 4 — TOTAL 98 562 767 077 – 1 344 533 139 97 218 233 938
CHAPTER 1 6
1 6 0 GNI lump-sum reductions granted to certain Member
States and their financing 0 0
CHAPTER 1 6 — TOTAL 0 0
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 13/20EN
OJ L, 12.9.2025
CHAPTER 1 7 — OWN RESOURCE BASED ON NON-RECYCLED PLASTIC PACKAGING WASTE
Article Amending budget
Heading 2025 estimate New amount
Item No 1/2025
CHAPTER 1 7
1 7 0 Own resource based on non-recycled plastic packaging
waste 7 121 487 360 7 121 487 360
CHAPTER 1 7 — TOTAL 7 121 487 360 7 121 487 360
Title 1 — Total 151 160 879 003 – 1 344 533 139 149 816 345 864
14/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TITLE 1
OWN RESOURCES
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
Title
Chapter Amending budget
Heading FF 2025 estimate New amount
Article No 1/2025
Item
1 4 OWN RESOURCE BASED ON GROSS NATIONAL INCOME
1 4 0 Own resource based on gross national income 98 562 767 077 – 1 344 533 139 97 218 233 938
CHAPTER 1 4 — TOTAL 98 562 767 077 – 1 344 533 139 97 218 233 938
1 4 0 Own resource based on gross national income
2025 estimate Amending budget No 1/2025 New amount
98 562 767 077 – 1 344 533 139 97 218 233 938
Remarks
The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the
amount yielded by traditional own resources, VAT-based payments, the plastic-based own resource and other revenue
in any particular year. By implication, the GNI-based resource ensures that the budget is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by
the other resources (plastic-based own resource, VAT-based resource, traditional own resources and other revenue).
Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States’ GNI for financial year 2025 is 0,5271 %.
Legal basis
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European
Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/
2020/2053/oj), and in particular Article 2(1), point (d), thereof.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 15/20EN
OJ L, 12.9.2025
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME (cont'd)
1 4 0 (cont'd)
Member State 2025 estimate Amending budget No. 1/2025 New amount
Belgium 3 405 764 433 – 46 459 361 3 359 305 072
Bulgaria 543 372 065 – 7 412 350 535 959 715
Czechia 1 659 662 062 – 22 640 097 1 637 021 965
Denmark 2 235 602 337 – 30 496 723 2 205 105 614
Germany 24 449 486 324 – 333 524 980 24 115 961 344
Estonia 214 935 867 – 2 932 024 212 003 843
Ireland 2 300 636 161 – 31 383 875 2 269 252 286
Greece 1 280 692 984 – 17 470 432 1 263 222 552
Spain 8 555 358 067 – 116 706 975 8 438 651 092
France 16 368 974 450 – 223 295 563 16 145 678 887
Croatia 469 829 083 – 6 409 121 463 419 962
Italy 11 882 485 459 – 162 093 618 11 720 391 841
Cyprus 162 001 037 – 2 209 920 159 791 117
Latvia 235 709 670 – 3 215 407 232 494 263
Lithuania 413 307 624 – 5 638 090 407 669 534
Luxembourg 306 664 744 – 4 183 334 302 481 410
Hungary 1 159 532 595 – 15 817 637 1 143 714 958
Malta 107 808 321 – 1 470 655 106 337 666
Netherlands 5 971 436 508 – 81 458 693 5 889 977 815
Austria 2 771 694 273 – 37 809 762 2 733 884 511
Poland 4 696 534 390 – 64 067 257 4 632 467 133
Portugal 1 522 803 760 – 20 773 159 1 502 030 601
Romania 1 995 587 324 – 27 222 585 1 968 364 739
Slovenia 372 013 305 – 5 074 778 366 938 527
Slovakia 722 171 796 – 9 851 427 712 320 369
Finland 1 572 335 783 – 21 448 846 1 550 886 937
Sweden 3 186 366 655 – 43 466 470 3 142 900 185
Article 1 4 0 — Total 98 562 767 077 – 1 344 533 139 97 218 233 938
16/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TITLE 2
SURPLUSES, BALANCES AND ADJUSTMENTS
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
CHAPTER 2 1 — BALANCES ADJUSTMENT
CHAPTER 2 2 — ADJUSTMENT FOR THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN SPECIFIC POLICIES
CHAPTER 2 3 — ADJUSTMENT FOR THE IMPLEMENTATION OF OWN RESOURCES DECISIONS
Article Amending budget
Heading 2025 estimate New amount
Item No 1/2025
CHAPTER 2 0
2 0 0 Surplus from previous financial year p.m. 1 344 533 139 1 344 533 139
CHAPTER 2 0 — TOTAL p.m. 1 344 533 139 1 344 533 139
CHAPTER 2 1
2 1 0 VAT balances p.m. p.m.
2 1 1 GNI balances p.m. p.m.
2 1 2 Netting of VAT and GNI balances p.m. p.m.
2 1 3 Plastics balances p.m. p.m.
2 1 4 Netting of plastics balances p.m. p.m.
CHAPTER 2 1 — TOTAL p.m. p.m.
CHAPTER 2 2
2 2 0 Adjustment for non-participation in the area of
migration, border management and security policies p.m. p.m.
CHAPTER 2 2 — TOTAL p.m. p.m.
CHAPTER 2 3
2 3 0 Adjustment for the implementation of own resources
decisions p.m. p.m.
CHAPTER 2 3 — TOTAL p.m. p.m.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 17/20EN
OJ L, 12.9.2025
CHAPTER 2 4 — ADJUSTMENT FOR EXCHANGE RATE DIFFERENCES FOR OWN RESOURCES
Article Amending budget
Heading 2025 estimate New amount
Item No 1/2025
CHAPTER 2 4
2 4 0 Adjustment for exchange rate differences for own
resources p.m. p.m.
CHAPTER 2 4 — TOTAL p.m. p.m.
Title 2 — Total p.m. 1 344 533 139 1 344 533 139
18/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/ojEN
OJ L, 12.9.2025
TITLE 2
SURPLUSES, BALANCES AND ADJUSTMENTS
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
Title
Chapter Amending budget
Heading FF 2025 estimate New amount
Article No 1/2025
Item
2 0 SURPLUS FROM PREVIOUS FINANCIAL YEAR
2 0 0 Surplus from previous financial year p.m. 1 344 533 139 1 344 533 139
CHAPTER 2 0 — TOTAL p.m. 1 344 533 139 1 344 533 139
2 0 0 Surplus from previous financial year
2025 estimate Amending budget No 1/2025 New amount
p.m. 1 344 533 139 1 344 533 139
Remarks
In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or
deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and,
where appropriate, in a letter of amendment submitted pursuant to Article 42 of the Financial Regulation. They are
drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) 2021/768.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the
budget for the following financial year through an amending budget that must be presented by the Commission
within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III ‘Commission’.
Legal basis
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available
the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168,
7.6.2014, p. 39, ELI: http://data.europa.eu/eli/reg/2014/609/oj).
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj 19/20EN
OJ L, 12.9.2025
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR (cont'd)
2 0 0 (cont'd)
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European
Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/
2020/2053/oj), and in particular Article 8 thereof.
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of
own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014
(OJ L 165, 11.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/768/oj).
Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the
financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/
eli/reg/2024/2509/oj), and in particular Article 18 thereof.
20/20 ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj