Commission Implementing Regulation (EU) 2018/56Show full title

Article 1

Implementing Regulation (EU) No 908/2014 is amended as follows:

(1)

in Article 7(3), the fourth sentence is replaced by the following:

‘As regards substantive testing, including the sampling methods, the certification bodies may apply dual-purpose testing between audit objectives.’;

(2)

in Article 22(2), the following third subparagraph is added:

‘As regards financial instruments set up in accordance with Article 38(1)(b) of Regulation (EU) No 1303/2013, the expenditure shall be declared in respect of the reference periods referred to in the first subparagraph once the conditions for each subsequent application for interim payment as laid down in Article 41(1) of that Regulation are met.’;

(3)

in Article 27(1), the following sentence is added:

‘Member States may decide not to recover the interest when the amount of interest does not exceed EUR 5.’;

(4)

in Article 30, paragraph 2 is replaced by the following:

‘2. The documents and the accounting information referred to in paragraph 1 shall be sent to the Commission by 15 February at the latest of the year following the end of the financial year to which they relate. The documents referred to in points (a), (b) and (d) of that paragraph shall be submitted electronically in accordance with the format and under the conditions established by the Commission pursuant to Article 24.

Those documents shall bear a compulsory electronic signature within the meaning of Regulation (EU) No 910/2014 of the European Parliament and of the Council(1). For the documents related to financial year 2017, the Commission may accept signed documents transmitted in electronic form.’;

(5)

in Article 31, paragraph 1 is replaced by the following:

‘1. The form and content of the accounting information referred to in Article 30(1)(c) shall be made available by the Commission to Member States by way of models through information systems.

The models and the related technical specifications for the accounting information shall be made available, and updated by the Commission, after having informed the Committee on the Agricultural Funds, prior to the beginning of each financial year.

The technical specifications shall include:

(a) the yearly data requirements for the individual accounting information (X Table);

(b) the specification for the transfer of the computer files concerning EAGF and EAFRD expenditure;

(c) the data field descriptions (aide-memoire);

(d) the structure of the EAFRD budget codes.’;

(6)

Article 34 is amended as follows:

(a)

In paragraph 2, the first subparagraph is replaced by the following:

‘When, as a result of any inquiry, the Commission considers that expenditure was not effected in compliance with Union rules, it shall communicate its findings to the Member State concerned, specifying the corrective measures needed to ensure future compliance with those rules, and indicating the provisional level of financial correction which at that stage of the procedure it considers corresponds to its findings. That communication shall also schedule a bilateral meeting within five months after expiry of the period for reply by the Member State. The communication shall make reference to this Article.’;

(b)

in paragraph 3, the following fourth subparagraph is added:

‘If a Member State notifies the Commission that a bilateral meeting is not required, the six-month period starts from the date of receipt by the Commission of the notification.’;

(c)

paragraph 9 is replaced by the following:

‘9. In duly justified cases to be notified to the Member State concerned, the Commission may extend the time periods set out in paragraphs 2 to 5.’;

(7)

Annex I is replaced by the text of the Annex to this Regulation;

(8)

Annex XIII is amended as follows:

(a)

point 3 is deleted;

(b)

point 10 is replaced by the following:

‘10. The measures granted under Articles 219(1), 220(1) and 221(1) and (2) of Regulation (EU) No 1308/2013 as measures supporting agricultural markets in accordance with Article 4(1)(a) of Regulation (EU) No 1306/2013.’

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.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 January 2018.

For the Commission

The President

Jean-Claude Juncker