Kiri

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EUROPEAN COMMISSION

Brussels, 16.7.2025

COM(2025) 545 final

2025/0545 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing a budget expenditure tracking and performance framework and other

horizontal rules for the Union programmes and activities

{SWD(2025) 590-591 final}

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EXPLANATORY MEMORANDUM

1. CONTEXT OF THE PROPOSAL

• Reasons for and objectives of the proposal

Access to clear, reliable and timely information about how the budget of the Union (the

budget) is being used and what is achieved thanks to its support is essential for transparency

and accountability, while ensuring that every euro is spent effectively and efficiently. This

enables European citizens to get better value for money, because the true value of the budget

lies in its tangible impact on the ground. This data is also essential for decision-making, in

terms of strengthening the link between the budget and the EU policy priorities.

The 2021-2027 performance framework has been modernised, but there is still room for

improvement. The current system is based on a mosaic of programme-specific rules that are

sometimes complex and inconsistent. This results in a heavy administrative burden for

Member States, implementing partners, and beneficiaries, and makes it difficult to provide a

more comprehensive overview about the performance of the budget.

To begin with, the rules on applying certain horizontal principles, such as the ‘do no

significant harm’ (DNSH) principle and gender equality, are heterogeneous. Moreover,

Regulation (EU, Euratom) 2024/2509 (the Financial Regulation) introduced requirements that

must be taken into account when designing the new performance framework. It requires that

all programmes and activities be implemented so that they achieve their set objectives, where

feasible and appropriate in accordance with the relevant sector-specific rules, without doing

significant harm to the achievement of environmental objectives (the DNSH principle),

respecting working and employment conditions and taking into account the principle of

gender equality, and in line with the principles of economy, efficiency and effectiveness.

Certain key priorities transcend individual policy areas due to their cross-cutting nature. They

should therefore be integrated into the budget. This involves incorporating these policy

priorities into all stages of the policy cycle for the relevant programmes, including

programming and implementation. This regulation also addresses the need to support certain

horizontal policies.

Then, there are several ways to track budget expenditure, with over 5 000 heterogeneous and

non-aggregable indicators used to monitor the performance of the budget, as different

programmes operate under different systems. This fragmentation creates significant

administrative burdens for all stakeholders and makes it difficult for the Commission to

aggregate data and provide a comprehensive overview of how funds are allocated and the

performance of those funds at the level of the EU budget, thereby limiting the extent to which

performance information can guide the implementation of the EU budget as well as the role it

plays in informing the decision-making process.

The Financial Regulation also sets a number of requirements regarding the design of and need

for the aggregation of performance indicators across EU budget programmes and requires

transparency in the publication of data on beneficiaries and operations supported by the EU

budget.

Finally, things could be made more transparent by bringing together on a single website data

about the implementation and performance of the budget, as well as information about

funding opportunities under the budget (e.g. available calls for proposals for potential

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beneficiaries), information that is currently scattered on several online portals. Giving

potential beneficiaries more straightforward access to those funding opportunities, covering

all management modes, will help maximise the impact of the budget and the support it

provides, in particular for the competitiveness of the EU.

The post-2027 multiannual financial framework (MFF) offers a key opportunity to address

these challenges. This Regulation aims to establish a single enhanced framework for budget

expenditure tracking and performance as from the post-2027 MFF in a manner that is simpler,

more consistent and less burdensome than what is currently the case. This will help follow a

results-based approach, maximising the capacity to deliver on policy priorities and to

effectively assess the performance of the budget while providing greater transparency and

accountability, ensuring alignment with the requirements of the Financial Regulation and

reducing the administrative costs for Member States, implementing partners and beneficiaries.

The main objectives of the proposal can be summarised as follows:

– Making consistent the provisions for supporting horizontal principles across the EU

budget (e.g. DNSH and gender equality), thereby reducing complexity for

beneficiaries and increasing the coherence of EU action.

– Streamlining and harmonising the system for monitoring EU spending and the

performance of the budget, making it possible to aggregate data across programmes,

increasing transparency and reducing costs for stakeholders.

– Harmonising and rationalising the reporting of performance information and the

provision of information about funding opportunities across the EU budget,

increasing transparency for stakeholders and facilitating access to EU funds for

potential beneficiaries.

All those objectives must be implemented in line with the principles of economy, efficiency

and effectiveness, and without undermining the achievement of a programme’s or activity’s

objectives, as set out in the Financial Regulation. Their implementation is expected to result

in a reduction of administrative burden and costs affecting Union budget beneficiaries,

Member States, partner countries, implementing partners and EU institutions by at least 25%,

in line with the Competitiveness Compass commitment to reducing costs linked to

administrative burdens. It is expected to significantly contribute to the Commission

commitment to streamline rules and reduce the administrative burdens by 35% for SMEs by

the end of the current mandate.

This Regulation also lays down common rules applicable across the budget on other topics,

such as the evaluation of programmes and activities, as well as rules on information,

communication and visibility.

1. Harmonising provisions across the EU budget as regards horizontal principles

This Regulation proposes consistent provisions across EU budget programmes on applying

horizontal principles such as DNSH and gender equality, where feasible and appropriate and

in line with the principles of economy, efficiency and effectiveness, in accordance with the

Financial Regulation.

The Regulation also supports the consistent implementation of the gender equality principle

laid down in the Financial Regulation, ensuring that gender budgeting is strengthened for the

next MFF through better programming and monitoring rules. Gender equality is included as a

specific objective for programmes for which it is assessed as specifically relevant and

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appropriate. Specific gender equality provisions have also been incorporated into the design

of programmes, for example by requiring Member States to demonstrate how their National

and Regional Partnership Plans contribute to gender equality or by including this aspect in the

procedure for evaluation of calls for proposals for programmes under direct management

where appropriate. This Regulation codifies the gender tracking methodology based on a

system of gender scores. Performance indicators will be disaggregated by gender where

relevant, in line with the Financial Regulation. The single expenditure tracking and

performance framework will also make it possible to measure the budget’s contribution to

gender equality more accurately.

The Regulation will also support social policies across EU programmes through dedicated

provisions aimed at ensuring that programmes and activities are implemented respecting

working and employment conditions under applicable national law, Union law, International

Labour Organization conventions and collective agreements, as well as to tracking the

budget’s contribution to the achievement of social objectives.

2. Streamlining EU budget performance monitoring: single system to track expenditure and

monitor the performance of the budget

The performance framework will be based on a single system to track expenditure and

monitor the performance of the budget, composed of a harmonised list of intervention fields

(i.e. types of activities) covering all activities supported by the budget. The system will make

it possible to estimate the budget contribution to policies, such as climate mitigation,

adaptation, biodiversity, and social objective, through percentage-based EU coefficients,

based on a three-tier system, attributing either 0%, 40% or 100% to a given intervention field.

The Regulation also includes a standardised set of performance indicators applicable to all EU

budget programmes – output and result indicators – directly linked to the list of intervention

fields. Both types of indicators are essential for monitoring programme performance: for a

given intervention field (e.g. the renovation of buildings for social housing), output indicators

give an insight into what the programme directly finances and its immediate activities (e.g.

number of m2 renovated), while result indicators track the effects of these outputs (e.g.

greenhouse gas emissions avoided). To give another example in the field of research, for the

intervention field ‘frontier research, training of researchers, and research infrastructures’, the

output indicator would be the ‘number of supported researchers’, while the result indicator

would be ‘citations of peer-reviewed research outputs’.

It will be possible to use these indicators for multiple purposes, such as assessing

performance1, in the context of financing not linked to costs2 (e.g. Member States and third

countries will define targets in their plans using the pre-defined output indicators), to monitor

implementing partners in the context of indirect management3, or to support programme

evaluations4.

This approach will reduce the overall number of performance indicators and ensure alignment

with the new requirements of the recast Financial Regulation requiring the aggregation of

performance indicators across programmes.

1 Article 33 of the Financial Regulation 2 Article 125 of the Financial Regulation 3 Article 158 of the Financial Regulation 4 Article 34 of the Financial Regulation

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3. Strengthening reporting on performance information and funding opportunities

The Regulation sets out harmonised performance reporting requirements, consolidating all

budget performance information into the single Annual Management Performance Report,

rather than multiple programme-specific reports.

Performance information will be publicly accessible through a single online portal with a

dashboard showing what the EU budget achieves. The portal will display data on beneficiaries

and operations supported by the budget. It will also serve as a single-entry point providing

information on available funding opportunities and improving transparency and access to

information, in particular for project promoters and potential beneficiaries.

• Consistency with existing policy provisions in the policy area

The main legal provisions in the field of budget expenditure tracking and performance are set

out in the Financial Regulation, which this new performance Regulation will complement by

laying down provisions linked to horizontal principles regarding DNSH, working and

employment conditions, gender equality, and performance monitoring.

This Regulation is consistent with the Financial Regulation, establishing that appropriations

shall be used in accordance with the principle of sound financial management, which in turn

consists of three principles: economy (resources shall be made available in due time, in

appropriate quantity and quality, and at the best price), efficiency (between the resources

used, the activities undertaken and the achievement of objectives) and effectiveness (the

extent to which the objectives set are achieved by the activities undertaken)5.

The Financial Regulation requires programmes and activities, where feasible and appropriate,

to be implemented so that they achieve their set objectives without doing significant harm to

the achievement of environmental objectives (DNSH) and while respecting working and

employment conditions, in line with the principles of economy, effectiveness and efficiency.

This framework is also fully consistent with the rest of the MFF package,6 as it sets out

aspects that apply to the entire budget and complements programme-specific legal acts, which

do not contain provisions on the aspects this Regulation covers.

• Consistency with other Union policies

The proposed performance framework will enable increased consistency with EU policy

objectives and principles, by putting forward a consistent approach regarding horizontal

principles and policies and by putting in place a stronger expenditure tracking and

performance system that can better monitor how the budget supports EU policies. It takes into

account existing EU acquis with reporting and tracking obligations. Moreover, the framework

does not invalidate any additional elements for monitoring and reporting, including relevant

indicators, that the Commission may put in place to measure the impact of EU policies and

actions more broadly.

The proposal is also consistent with the Commission’s commitment to simplification by

reducing both the administrative and the reporting burdens.

5 Article 33(1) of the Financial Regulation 6 Communication on a dynamic EU Budget for the priorities of the future – The Multiannual Financial

Framework 2028-2034, COM(2025) 570 final.

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2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

• Legal basis

The proposal is based on point (a) of Article 322(1) of the Treaty on the Functioning of the

European Union (TFEU).

• Subsidiarity (for non-exclusive competence)

The adoption of EU general financial rules is within the exclusive competence of the EU.

• Proportionality

The proposal is designed to improve the rules for budget expenditure tracking and

performance, by making them simpler, more consistent and less burdensome. The measures

do not go beyond what is necessary to do this. On the contrary, this proposal has a strong

simplification aspect to it. The need for a proportionate approach has also been taken into

account, in particular in relation to the provisions on implementation for each management

mode and the reporting requirements to be imposed on recipients of Union funding.

• Choice of the instrument

The most appropriate vehicle for operationalising the proposed performance framework is a

single legal act i.e. a regulation providing a single set of rules on horizontal principles,

monitoring and reporting provisions.

This performance regulation will bring together in one single place the current performance

provisions scattered across more than 50 programmes in the 2021-2027 period. The

Regulation’s adoption is therefore expected to considerably simplify matters for Member

States, implementing partners, partner countries, beneficiaries and EU institutions.

3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER

CONSULTATIONS AND IMPACT ASSESSMENTS

• Ex-post evaluations/fitness checks of existing legislation

The proposal was developed based on a number of mid-term evaluations relating of EU

spending programmes, such as the ones under the Recovery and Resilience Facility (RRF)

and InvestEU.

These evaluations highlighted the challenges faced by Member States, implementing partners

and beneficiaries when implementing the DNSH principle. These include administrative

burden, complicating access to funding, potential uncertainties and a lack of predictability that

may have a negative impact on the competitiveness of key sectors supported by EU funds.

Evaluations also highlighted that managing indicator datasets was administratively

burdensome for EU institutions and beneficiaries. The proposed performance framework will

make it possible to address these matters.

• Stakeholder consultations

The Commission actively involved stakeholders in the process of the initiative and consulted

them on the effectiveness of the performance framework of the 2021-2027 EU budget, both

through:

– dedicated consultations, including a citizens panel on the new European budget, the

Annual Budget Conference, and the Tour d’Europe;

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– an open public consultation from 12 February to 7 May 2025, based on an online

questionnaire addressing the various aspects of performance of the EU budget. The

questionnaire included 34 questions in total, focusing on the effectiveness of a

number of performance-related tools, including specific questions on gender equality

and the DNSH principle, and existing monitoring tools such as indicators, as well as

reports, dashboards and portals used to report performance information and inform

potential beneficiaries of funding opportunities. In total, 555 stakeholders responded,

from 26 Member States and 8 non-EU countries.

Stakeholders’ responses support the problem definition of the impact assessment, in particular

regarding challenges related to gender equality, implementation of the DNSH principle and as

monitoring through indicators. Stakeholders provided additional elements for the problem

definition, in particular regarding the need for stakeholders’ involvement in performance

processes and the need for capacity building. The citizens panel made a number of

recommendations. The need to simplify EU budget-related procedures which currently

generate significant administrative burden and costs was also a recurrent theme throughout

the discussions and featured in the recommendations, as well as the need for transparency and

accountability in the spending of EU funds. An external evaluation study on the

communication and visibility rules in EU funding programmes was concluded in June 2025.

Its recommendations for more coherence, simplicity, effectiveness and focus on EU added

value are taken into account, including on the issue of a unique funding statement

accompanied by the European emblem.

• Collection and use of expertise

The preparation of the impact assessment and the draft regulation did not require consultant

support, but the Commission based itself on a review of the available literature as documented

in the impact assessment report, e.g. reports by and documents from the European Parliament,

the Organisation for Economic Co-operation and Development (OECD), the European

Institute for Gender Equality etc.

• Impact assessment

The proposal was supported by an impact assessment7.

The impact assessment identifies three possible levels of harmonisation of performance

provisions though a baseline scenario under which performance requirements would continue

to be set at programme level similar to the 2021-2027 period, an intermediary level of

harmonisation, and a higher level of harmonisation of performance requirements across

programmes. The impact assessment sets out three policy options across three areas.

– Programming: baseline (programme-specific rules), activity-specific rules based on

harmonised requirements across programmes (with calibrated harmonisation and

differentiated operationalisation for each management mode), and activity-specific

rules based on fully harmonised requirements.

– Monitoring: baseline (programme-specific rules for defining tracking methodologies

and performance indicators), a single methodology for tracking expenditure through

intervention fields and a limited set of common mandatory performance indicators

(with the flexibility to adopt additional programme-specific performance indicators),

7 Commission staff working document accompanying this document, SWD(2025) 590 final and

SWD52025) 591.

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and a single methodology for the EU budget to track expenditure through

intervention fields and a fully harmonised list of performance indicators across

programmes (linked to intervention fields).

– Reporting: baseline (programme-specific reporting requirements, dashboards and

portals), a single performance report and a single portal with information on

performance and funding opportunities (with differentiated operationalisation of the

single portal for each management mode or sector), and a single performance report

and a single portal with information on performance and funding opportunities (with

fully harmonised operationalisation across management modes).

• Regulatory fitness and simplification

The proposed Regulation does not strictly constitute a revision of existing legislation, the

preferred policy option is fully in line with the regulatory fitness (REFIT) objectives of

simplification and the reduction of red tape. The Regulation is expected to result in a

significant reduction of administrative burden and greater efficiency thanks to the preferred

combination of options, making it possible to significantly reduce regulatory costs. The

significant decrease in the number of performance indicators and the establishment of a single

portal with information on performance and funding opportunities significantly reduces the

administrative burden for EU budget beneficiaries such as businesses – including small and

medium-sized enterprises (SMEs) – Member States, implementing partners and non-EU

countries, directly achieving the REFIT objective of cutting red tape and lowering costs for

stakeholders, thereby making it easier to access EU funds. The proposed framework will

especially benefit SMEs, as they have limited staff and can be disproportionately affected by

the complexity of budget performance requirements. This will in turn increase SMEs’ access

to EU funds.

• Fundamental rights

The proposed Regulation complies with the Charter of Fundamental Rights of the European

Union and supports the objectives of the Union of Equality, notably gender equality across

EU spending programmes. Union support will be implemented in compliance with the Charter

of Fundamental Rights of the European Union and the provisions of Regulation (EU,

Euratom) 2020/2092, in accordance with Article 6 of the Financial Regulation.

4. BUDGETARY IMPLICATIONS

Due to its horizontal nature, the proposed Regulation does not create new standalone

budgetary commitments. Instead, its implementation will be supported through the budget

allocated to EU programmes and administrative expenditure.

Overall, it is estimated that the proposed Regulation can be implemented on the basis of stable

staffing levels for the Commission, compared to the 2021–2027 MFF. It introduces a number

of simplification and streamlining measures that are expected to generate efficiency gains and

administrative savings in the long run. These potential savings may arise in particular from

the harmonisation of expenditure tracking and performance indicators through a single

common list of intervention fields and indicators, thereby reducing the total number of

performance indicators from 5 000 to 700 approximately.

Further efficiency gains are expected from the simplification of programme evaluations, with

mid-term evaluations replaced by a streamlined implementation report providing quantitative

but also qualitative evidence of progress, and from the consolidation of performance reporting

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into the Annual Management and Performance Report (AMPR). Merging multiple dashboards

and portals in a single portal (the Single Gateway) is also expected to reduce the IT resources

required for development and maintenance. The harmonisation of communication provisions

across programmes will also reduce the resources needed to ensure the visibility of EU

support.

However, the expected long-term gains are likely to be offset by increased needs in other

areas, such as those related to the implementation and maintenance of the new expenditure

tracking and performance framework and the development, as well as the ongoing operation,

of the Single Gateway portal. In the first few years, the Commission will also need to

continue reporting on the performance of the 2021-2027 MFF, which will require certain

existing resources to be maintained. To meet these changing needs, the Commission will

redeploy staff and resources internally as necessary.

5. OTHER ELEMENTS

• Implementation plans and monitoring, evaluation and reporting arrangements

The adequacy of the list of intervention fields and performance indicators – to be adopted as

part of the Regulation – should be monitored by the Commission in order to assess any

potential gaps or shortcomings. As a mitigation measure, the Regulation will contain an

empowerment for the Commission to adopt a delegated act revising the list, as relevant,

during the implementation of the post-2027 budget.

• Detailed explanation of the specific provisions of the proposal

Chapter 1 – General provisions

The Regulation sets out both an expenditure tracking and a performance framework for the

budget, including the rules for ensuring a single and streamlined approach to the application

of the principles of DNSH and gender equality referred to in Article 33(2), points (d) and (f)

of Regulation (EU, Euratom) 2024/2509 respectively, where feasible and appropriate and in

line with the principles of economy, efficiency and effectiveness set out in Article 33(1) of the

same Regulation, as well as other horizontal principles. It also sets out rules for monitoring

and reporting on the performance of EU programmes and activities, rules for establishing a

EU funding portal, rules for evaluating programmes and activities, as well as other horizontal

provisions applicable to all EU programmes such as those on information, communication and

visibility (Article 1).

Chapter 2 – Horizontal Principles

The Regulation sets out the rules for the purpose of monitoring the contribution of the budget

to climate and biodiversity objectives, as well as a climate and environment spending target

with appropriate mechanisms to ensure that objective can be met (Article 4).

The Regulation lays down common rules for the purpose of implementing the ‘do no

significant harm’ principle (Article 5) through a single and simplified guidance. The

Regulation also lays down rules on social policies to ensure that programmes and activities

are implemented respecting working and employment conditions under applicable laws, and

that the contribution from the budget to social policies is monitored (Article 6).

Article 7 lays down rules on implementing the principle of gender equality. The list of EU

programmes with gender relevance is set out in Annex IV, which the Commission is

empowered to amend through a delegated act. The Regulation also lays down a gender

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equality methodology based on three categories of activities and corresponding gender

equality scores, to be supported by technical guidance provided by the Commission.

Chapter 3 – Budget expenditure tracking and performance framework, monitoring reporting,

evaluation and transparency

The Regulation establishes a budget expenditure tracking and performance framework mainly

based on a single list of intervention fields, EU coefficients assigned to the intervention fields

to determine their contribution to policies, and – output and result – performance indicators

associated with each intervention field, set out in Annex I (Article 8). It also lays down rules

on monitoring the implementation of the programmes financed by the budget (Article 9), on

Commission evaluations (Article 10) and on evaluations by the Member States in the context

of programmes implemented under shared management (Article 11).

Article 12 establishes a public website (the Single Gateway) with information on the financial

implementation and performance of the budget, on recipients of funds financed from the

budget as per Articles 38 and 142(1) of Regulation (EU, Euratom) 2024/2509, on operations

with high potential that have received special distinctions or an emblem of excellence, on

ongoing and upcoming calls for proposals and calls for tenders financed by the budget, and on

advisory and business support services funded by the budget, while also providing a platform

for promoters to present operations to potential investors.

Chapter 4 – Implementation

Chapter 4 lays down rules on horizontal principles and performance monitoring in relation to

plans drawn up by Member States or third countries (Articles 13 and 14 respectively). Article

14 sets out the rules according to which each Member State shall have a monitoring and

reporting system to monitor performance and for the automated transmission of information

on the expenditure tracking and performance framework, including by assigning relevant

intervention fields and performance indicators to each measure of the plan in question. The

Regulation also lays down rules on performance monitoring and reporting and the provision

of information on funding opportunities in plans drawn up by third countries (Article 15).

Article 16 lays down rules on implementation under direct management, such as the inclusion

of gender equality in the criteria used to evaluate proposals, where feasible and appropriate,

and assign at least one intervention field to eligible activities in work programmes. Article 17

lays down rules on implementation under indirect management, such as ensuring that actions

to be financed under indirect management by people or bodies implementing EU funds fulfil

the requirements of Article 33(2) points (d) to (f) of Regulation (EU, Euratom) 2024/2509.

Chapter 5 – Communication, protection of personal data and final provisions

Article 18 lays down common rules regarding information, communication on and the

visibility of EU support. The emblem of the EU shall be used in accordance with Annex V,

which the Commission is empowered to amend through a delegated act. Article 19 lays down

the rules for personal data processing in line with the GDPR. The Regulation also sets out

rules on the exercise of the delegation, empowering the Commission to adopt relevant

delegated acts (Article 20), and on the entry into force and application of the Regulation

(Article 21).

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2025/0545 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing a budget expenditure tracking and performance framework and other

horizontal rules for the Union programmes and activities

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Article 322(1), point (a), thereof,

Having regard the Treaty establishing the European Atomic Energy Community, and in

particular Article 106a thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the Court of Auditors8,

Acting in accordance with the ordinary legislative procedure9,

Whereas:

(1) This Regulation aims to lay down the elements for both an expenditure tracking and a

performance framework applicable to the implementation of expenditure appropriate

to each method of implementation and complementing the rules of Regulation (EU,

Euratom) 2024/2509 of the European Parliament and of the Council10 on the financial

rules applicable to the general budget of the Union (the ‘budget’) as part of the

financial rules within the meaning of Article 322(1), point (a), of the Treaty on the

Functioning of the European Union (TFEU). In particular, rules should be established

on monitoring of budget spending, on monitoring and reporting on the performance of

Union programmes and activities, as well as rules on evaluation of the programmes

and activities. This Regulation also aims to set out common rules to ensure a uniform

application of the ‘do no significant harm’ and gender equality principles; as well as

other common rules applicable across the budget such as those for establishing a

Single Gateway, and rules on information, communication and visibility. The

Commission may put in place additional elements for monitoring and reporting,

including relevant indicators, for the purpose of measuring the impact of Union

policies and actions more widely.

(2) Expenditure tracking refers to the monitoring of how the funds of Union budget

programmes are used across categories of activities, to ensure transparency and

accountability. The monitoring relies primarily on budgetary commitments, which is

8 […] 9 […] 10 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).

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independent from the delivery model of the programmes and how the funds are

disbursed to beneficiaries.

(3) The performance framework of the budget refers to the rules aimed at monitoring the

results achieved and is fundamental to ensuring that the budget is implemented in

accordance with the principle of sound financial management, therefore respecting the

principles of economy, efficiency and effectiveness as set out in Article 33(1) of

Regulation (EU, Euratom) 2024/2509.

(4) In its communication on a Competitiveness Compass for the EU11, the Commission

sets targets aiming at achieving simplification, including reducing administrative

burden by at least 25% for all companies and at least 35 % for small- and medium-

sized enterprises. A uniform expenditure tracking and performance framework across

Union programmes should be established to contribute to such simplification efforts

by reducing the administrative costs associated with its implementation, for the

Commission, Member States, third countries, implementing partners and beneficiaries.

In order to deliver on the simplification objective, in particular, reporting obligations

for recipients should remain proportionate across all methods of budget

implementation. The simplification should be reflected in all relevant documents, such

as work programmes and agreements. Moreover, the reporting by the Commission on

the performance of the budget should be streamlined and made easier.

(5) The streamlined application of the ‘do no significant harm’ principle where feasible

and appropriate, as referred to in Article 33(2), point (d) of Regulation (EU, Euratom)

2024/2509 should be based on a single and simple guidance. The Commission should

provide this technical guidance by 1 January 2027. That guidance should be based on

the overarching principles of clarity, simplification and proportionality, having regard

to the principles of economy, efficiency and effectiveness and to achieving the set

objectives of the programme or instrument in line with the Union’s policy priorities. It

should take into due consideration the high levels of protection to human health and

the environment provided by existing EU legislation, and the need to avoid duplication

with those requirements.

(6) As the economic, financial and societal costs linked to climate change and

environmental degradation are growing, it is crucial to invest in decarbonisation,

climate resilience, circular economy, water resilience and the natural environment. It is

in particular essential to enhance the Union’s and Member States’ capability to

anticipate, prepare for, and respond to crises, disasters and impacts of climate change

and extreme weather events, and to protect the investments under the EU budget.

Deploying new innovative technologies and solutions boosting climate resilience will

at the same time increase the competitive edge of the EU companies not only through

their improved adaptive capacity and climate resilience but also due to new export

opportunities.

(7) On 17 November 2017, the European Pillar of Social Rights was jointly proclaimed by

the European Parliament, the Council and the Commission as a response to social

challenges in Europe and to ensure no one is left behind. A system should be put in

place to ensure a systematic and transparent monitoring of the contribution from the

budget towards those social objectives within the Union. It is important in particular to

promote social rights and fair working and labour conditions, in line with the

European Pillar of Social Rights and in accordance with Article 9 TFEU and Article

11 Communication on a Competitiveness Compass for the EU, COM(2025) 30 final.

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33(2), point (e), of Regulation (EU, Euratom) 2024/2509, which lays down the

requirement for programmes and activities to be implemented, where feasible and

appropriate, respecting working and employment conditions under applicable national

law, Union law, International Labour Organization conventions and collective

agreements.

(8) In line with Article 8 TFEU, the Union shall in all its activities aim to eliminate

inequalities, and to promote equality, between men and women. Article 33(2), point

(e), of Regulation (EU, Euratom) 2024/2509 therefore lays down the requirement for

the implementation of programmes and activities to take into account the principle of

gender equality in accordance with an appropriate gender mainstreaming

methodology, where feasible and appropriate. This Regulation should therefore

establish a single set of rules to implement the principle of gender equality

consistently. In particular, this Regulation should set out the gender mainstreaming

methodology, building on the methodology developed by the Commission under the

2021-2027 MFF and used for the first time for the financial year 2021, to measure

expenditure contributing to gender equality through a system of scores based on the

objectives pursued by activities supported under Union programmes. Further guidance

should be provided by the Commission to ensure the consistent application of that

principle. This Regulation should also specify which data collected in relation to

performance indicators should be broken down, where feasible and appropriate, by

gender.

(9) The establishment and implementation of the budget is to comply with the provisions

of Regulation (EU, Euratom) 2020/2092,12 pursuant to Article 6(2) of Regulation (EU,

Euratom) 2024/2509. Moreover, in the implementation of the budget, Member States

and the Commission are to ensure compliance with the Charter of Fundamental Rights

of the European Union, in accordance with Article 51 of the Charter, and shall respect

the Union values enshrined in Article 2 TEU relevant in the implementation of the

budget, including the principles of Rule of Law, in accordance with Article 6(3) of

Regulation (EU, Euratom) 2024/2509.

(10) The Charter of Fundamental Rights of the European Union prohibits discrimination on

the grounds of disability and guarantees the right of persons with disabilities to

independence, social and occupational integration, and participation in community

life. Moreover, the Union is party to the UN Convention on the Rights of Persons with

Disabilities, which requires that the protection and promotion of the human rights of

persons with disabilities is taken into account in all policies and programmes. The

budget should therefore ensure the effective promotion of the rights of persons with

disabilities and their equal opportunities as well as aim to remove any inequalities,

where feasible and appropriate. In particular, programmes and activities should aim to

ensure accessibility for persons with disabilities in all infrastructures, products and

services, including in the built environment, in transport and in information and

communication also concerning information and communication technologies. They

should also aim to support independent living and promote the transition from

residential or institutional care to family and community-based services and support.

12 Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December

2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I,

22.12.2020, p. 1).

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(11) In line with the Union’s strategic ambition to achieve digital sovereignty and to

strengthen its economic and social resilience, the performance framework should

foster progress towards the digital targets and digital transformation, including the

development and deployment of sustainable and resilient digital infrastructure, high-

speed connectivity, widespread uptake of advanced digital technologies, such as AI,

by businesses and public administration, and strengthen digital skills across Europe.

Accordingly, the design and implementation of programmes should take into account

their contribution to the achievement of the digital transformation and the uptake of

advanced digital technologies while respecting national specificities and competences.

This Regulation facilitates tracking of digital spending in line with the objectives of

the Digital Decade13 through the integration of the key intervention fields relevant for

digital into the single policy area ‘digital technologies and infrastructures’. That policy

area would cover the large majority of spending relevant for the Digital Decade, thus

enabling the monitoring of the majority of spending towards that important priority.

(12) The economic, financial and social costs linked to climate change, natural hazards,

health emergencies, technological accidents, evolving security threats, and other

disruptions are growing. It is essential to enhance the Union’s and Member States’

capability to anticipate, prepare for, and respond to crises disasters, and impacts of

climate change, to protect the investments under the EU budget, as well as to reinforce

internal security. Therefore, preparedness and climate resilience by design should

ensure that relevant programmes and activities support reforms and investments that

strengthen disaster risk and crises management, invest in climate resilience, enhance

the resilience of vital societal functions, and build a more resilient, secure, and

prepared societies, in line with the objectives of the EU Preparedness Union

Strategy,14 the ProtectEU Strategy15 and the EU obligation under Article 5 of

Regulation (EU) 2021/111916 (the ‘European Climate Law’) to reduce vulnerability to

climate change.

(13) To ensure consistency, transparency, and accountability across Union programmes,

allowing for a comprehensive and comparable assessment of the performance and

effects of the programmes, a uniform system should be established to track budget

expenditure, as well as to monitor, report and evaluate the implementation of the

budget and to contribute to measuring its overall performance. Building on existing

approaches, in particular the approach for measuring contributions towards

overarching policy priorities by using EU coefficients, that system should be based on

common elements, namely a list of predefined categories used to classify activities

supported by the budget (‘intervention fields’), EU coefficients assigned to such

intervention fields to determine their contribution to policies, and performance

indicators, consisting of both output and result indicators, to monitor the effects of

Union action on the ground. The system should take into account the specificities of

different programmes, such as its size, duration and location of implementation. It

should not be understood as determining the eligibility of an intervention under the

budget, which is based solely on the sector-specific rules. In the same vein, the system

does not establish or prejudge what will or will not be financed from the budget. That

13 Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022

establishing the Digital Decade Policy Programme 2030 (OJ L 323, 19.12.2022, p. 4). 14 Joint Communication on the European Preparedness Union Strategy, JOIN(2025) 130 final. 15 Communication on ProtectEU: a European Internal Security Strategy, COM(2025) 148 final. 16 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing

the framework for achieving climate neutrality (OJ L 243, 9.7.2021, p. 1).

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system should be without prejudice to other monitoring and reporting rules that may

be established to measure the impact of Union policies and actions more widely.

(15) The system of intervention fields should be established to ensure comprehensive

coverage of all types of activities financed by the budget. To this end, a set of

intervention fields encompassing broad categories of activities should be defined.

Pursuant to the principle of sound financial management and to enable meaningful

reporting on performance of the budget, intervention fields should be assigned to

activities supported by the budget in a manner that reflects the nature and objectives of

those activities as specifically as possible. Where relevant, in cases where additional

information becomes available during the implementation of budget support, in

particular for measures implemented as financial instruments or budgetary guarantees,

efforts should be made to assign a more specific intervention field, if available.

(16) Regulation (EU, Euratom) 2024/2509 refers to the need to track the Union budget

spending contributing to gender equality, as well as spending on climate change

mitigation and adaptation and on the protection of biodiversity. Expenditures

contributing to climate mitigation, climate change adaptation, and biodiversity also

need to be tracked to meet the reporting requirements of the United Nations

Framework Convention on Climate Change and the Convention on Biological

Diversity. A standardised system for classifying activities funded under the budget,

which should facilitate the tracking of policies and the aggregation of the contribution

from each activity or programme more efficiently, should be put in place.

(17) The Commission has established EU climate coefficients to quantify the Union budget

expenditure contributing to climate objectives and reflecting the objectives of the

European Green Deal. Under that system17, a coefficient of 100 % is assigned to

activities expected to make a substantial contribution to climate change mitigation or

adaptation objectives in line with Union climate goals, a coefficient of 40 % is

assigned to activities expected to make a non-marginal, positive contribution to

climate change mitigation or adaptation objectives, and a coefficient of 0 % is

assigned to activities expected to have a neutral impact on climate objectives. For a

number of activities, EU climate coefficients reflect the technical screening criteria of

the EU Taxonomy of sustainable activities.

(18) The tracking approach provided under this Regulation will enable the Commission to

continue reporting on its Official Development Assistance to the Development

Assistance Committee of the Organisation for Economic Co-operation and

Development.

(19) Article 33(3) of Regulation (EU, Euratom) 2024/2509 requires the monitoring of

performance indicators which are to be relevant, accepted, credible, easy and robust,

while allowing for aggregation of data across programmes. It is therefore necessary to

set out a list of performance indicators that should be concise and proportionate, be

limited in number and not result in excessive administrative burden. Performance

indicators, including output and result indicators, should be used solely for the purpose

of monitoring and reporting on the performance of the budget, and for informing the

evaluation of programmes and should be without prejudice to additional information

that may be obtained through other monitoring and reporting and evaluation rules to

measure the impact of Union policies more widely.

17 Commission Staff Working Document on Climate Mainstreaming Architecture in the 2021-2027

Multiannual Financial Framework, SWD(2022) 225 final.

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(20) The Commission has developed a methodology to calculate the greenhouse gas

emissions avoided in the context of its annual reporting on the impact of Next

Generation EU green bonds, with the aim of assessing support to the transition to a

low-carbon economy. It is necessary to continue developing appropriate

methodologies to calculate greenhouse gas emissions avoided as a result indicator,

based on output indicators, in order to reduce the administrative burden of

performance reporting, particularly for Member States.

(21) To ensure consistency, transparency, comparability and accountability across all

programmes and activities under the budget, common rules should be provided in

relation to their evaluation by the Commission, in line with Article 34(3) of Regulation

(EU, Euratom) 2024/2509. In addition to a retrospective evaluation in accordance with

that provision, the Commission should also publish a mid-term implementation report

for each programme or activity mobilising quantitative and quality evidence in order

to shed light on the progress made towards the achievement of their objectives. When

carrying out evaluations, the Commission should, in particular, aim to quantify to the

extent possible the contribution to Union policy objectives, GDP growth and

employment rates in the Union. Evaluations by Member States may also involve third

countries, regarding support for cooperation activities between Member States and

third countries. Evaluations should be conducted in a sufficiently timely manner to

feed into the decision-making process, and could cover programmes, activities, or

groups of activities.

(22) Accessing information about the budget should be made simpler and more efficient, to

increase the transparency and accountability of the budget as well as to simplify the

administrative burden for applicants and beneficiaries and ultimately improve the

performance of the budget and strengthen Union action. A single dedicated publicly

available website (‘Single Gateway’) should be set up to display information about

budget implementation and performance, as well as information about funding

opportunities. The Single Gateway, as far as possible, will build on existing tools, in

line with the European Commission’s Digital Strategy and its ‘reuse, buy, build’

approach. It should be user-friendly and designed to adapt to the needs of the different

users. In addition, the Single Gateway should also integrate other functions, such as

displaying data on recipients and operations supported by the budget.

(23) The implementation of the provisions on gender equality, as well as the provisions on

performance monitoring, reporting and funding opportunities, should be clarified for

each method of implementation. It should, in particular, be taken into account that a

part of the budget is to be implemented through plans prepared and submitted by

Member States, setting out their agenda of reforms, investments and other

interventions, and thorough performance-based plans by third countries. References to

plans by third countries should be understood as only covering Union candidate

countries, potential candidates and neighbourhood East countries. Support to other

third countries may be provided through other means than plans. Given the specific

circumstances of third countries and in line with the principle of proportionality, those

countries should benefit from further flexibility in the implementation of the relevant

provisions of this Regulation. Agreements with each implementing partner should

contain appropriate provisions to implement the different elements of this Regulation,

including the application of the expenditure tracking and performance framework,

taking into account, among others, the capacity of that implementing partner.

(24) Clear communication about support from the budget and its achievements ensures that

Union citizens and businesses know how funds are spent, which increases

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transparency, public awareness and engagement. Consistent rules regarding

information, communication and visibility obligations should be laid down, in

particular obligations for beneficiaries and implementing partners, the Member States,

third countries and Union institutions, and taking into account the specific

circumstances under which the budget may be implemented. This is without prejudice

to further modalities during its implementation, including on the use of brands

associated with EU funding under programmes.

(25) For the purposes of carrying out their respective obligations under this Regulation, the

Financial Regulation and the sector-specific rules, in particular monitoring, reporting,

communication, publication, evaluation, financial management, verifications, audits

and, where applicable, determining the eligibility of participants, it is necessary to

collect and process different categories of personal data relating to entities involved in

the implementation of the Union budget so as to allow for, among others, the

identification of those entities, calculation of appropriate performance indicators and

evaluation of the achievement of objectives in the relevant sectors.

(26) The power to adopt acts in accordance with Article 290 TFEU should be delegated to

the Commission in respect of: amending the list of intervention fields and performance

indicators set out in Annex I to this Regulation; amending the codes for the territorial

dimension in Annex II; amending the specific climate and environment spending

targets in Annex III; amending the list of programmes relevant for gender equality in

Annex IV to this Regulation; amending Annex V to this Regulation on information,

communication and visibility; and amending the provision on the Single Gateway as

needed. It is of particular importance that the Commission carry out appropriate

consultations during its preparatory work, including at expert level, and that those

consultations be conducted in accordance with the principles laid down in the

Interinstitutional Agreement on Better Law-Making of 13 April 201618. In particular,

to ensure equal participation in the preparation of delegated acts, the European

Parliament and the Council receive all documents at the same time as Member States’

experts, and their experts systematically have access to meetings of Commission

expert groups dealing with the preparation of delegated acts.

(27) This Regulation should apply from the start of application of the 2028-2034 MFF on

[1 January 2028].

HAVE ADOPTED THIS REGULATION:

Chapter 1

General provisions

Article 1

Subject matter

1. This Regulation establishes an expenditure tracking and a performance framework

for the budget, including rules on the monitoring of all budget expenditure,

monitoring and reporting on the performance of Union programmes and activities,

and rules for the evaluation of the programmes and activities.

2. This Regulation also establishes rules for ensuring a uniform application of the

principles of ‘do no significant harm’ and gender equality referred to in Article

18 OJ L 123, 12.5.2016, p. 1.

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33(2), points (d) and (f) of Regulation (EU, Euratom) 2024/2509 respectively, where

feasible and appropriate, in line with the principles of economy, efficiency and

effectiveness as set out in Article 33(1) of that Regulation, as well as other horizontal

principles regarding working and employment conditions and climate and

biodiversity. It also establishes horizontal provisions applicable to all Union

programmes and activities, such as rules for establishing a Single Gateway referred

to in Article 12 of this Regulation, and rules on information, communication and

visibility.

Article 2

Definitions

For the purposes of this Regulation, the following definitions apply:

(1) ‘operation’ means any of the following:

(a) a project, action or group of projects or actions implementing one or more

activities;

(b) in the context of financial instruments and budgetary guarantees, the amount of

reimbursable financing provided to final recipients and supported by the Union

budget;

(c) in the context of the common agricultural policy, a payment granted to farmers

under area- and animal-based income support interventions;

(2) ‘activity’ means the specific initiative undertaken to contribute to the achievement of

an objective set, which may correspond to a measure in plans drawn up by Member

States or by third countries;

(3) ‘measure’ means a reform, an investment or any other intervention included in plans

drawn up by Member States or third countries, which may consist of one or more

activities;

(4) ‘plan’ means the document laying down measures, either drawn up by Member

States (‘plans by Member States’) or drawn up by Union candidate countries,

potential candidates and neighbourhood East countries (‘plans by third countries’);

(5) ‘intervention field’ means a standardised and predefined category used to classify

supported activities;

(6) ‘milestone’ has the meaning given in Regulation …/… [National and Regional

Partnership Plans;

(7) ‘target’ has the meaning given in Regulation …/… [National and Regional

Partnership Plans;

(8) ‘output indicator’ means a quantitative performance indicator that monitors what is

directly produced or supported by the implementation of an activity;

(9) ‘result indicator’ means a quantitative performance indicator that monitors the direct

effects of supported activities;

(10) ‘EU coefficients’ means the three-tier system of coefficients (0%, 40%, 100%) which

are applied to measure the contribution of each budget intervention towards policies;

(11) ‘promoter’ means a legal entity (company, organisation, public body) that carries

out, or intends to carry out, operations of potential interest for investors;

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(12) ‘advisory partner’ means an eligible counterpart such as a financial institution or

other entity with whom the Commission has concluded an advisory agreement for

the purpose of implementing one or more advisory initiatives, other than advisory

initiatives implemented through external service providers contracted by the

Commission or through executive agencies.

Article 3

Objectives

This Regulation aims to strengthen the design, monitoring and implementation of the Union’s

strategic priorities, reduce administrative burden and increase transparency, by:

(a) establishing a uniform system to track budget expenditure;

(b) establishing a uniform system across the budget to monitor, report on and evaluate

the implementation of the budget through programmes and activities, and contribute

to measuring its overall performance;

(c) harmonising and rationalising the reporting of performance information;

(d) harmonising the application of horizontal principles across all programmes and

activities, where feasible and appropriate;

(e) establishing the arrangements for providing information about budgetary

performance, available funding opportunities under the budget and other information

of interest to the public related to the implementation of the budget.

Chapter 2

Horizontal principles

Article 4

Climate and biodiversity

1. The contribution from the budget to climate and biodiversity shall be monitored by

means of the budget expenditure tracking and performance framework laid down in

Article 8, including by means of EU coefficients.

2. Programmes and activities shall be implemented with a view to achieving an overall

spending target of at least 35% of the total amount of the budget on climate action

and environmental objectives (‘climate and environment spending target’) over the

entire 2028-2034 multiannual financial framework, calculated by using the highest

coefficient amongst climate mitigation, climate adaptation and resilience, and

environment of the framework referred to in paragraph 1. Defence and security

spending shall be excluded from the basis for the calculation of the climate and

environment spending target.

3. EU programmes and instruments shall contribute to reaching the climate and

environment spending target defined in paragraph 2. The specific contribution of

some EU programmes and instruments is laid out in Annex III.

4. The Commission is empowered to adopt delegated acts in accordance with Article 20

to adjust the levels of the climate and environment spending targets defined in Annex

III to take into account developments during the implementation of the programmes,

including the under- or over-achievement of the targets, or to reflect new priorities

within the implementation of programmes.

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5. Where there is insufficient progress towards the climate and environment spending

target in one or more of the relevant programmes, the Institutions, in accordance with

their responsibilities and the relevant legislation, will consult each other on

appropriate measures to be taken to ensure that Union spending on climate and

environment objectives over the 2028-2034 multiannual financial framework

corresponds to at least 35% of the total amount of the Union budget.

Article 5

‘Do no significant harm’ to environmental objectives

1. A streamlined application of the ‘do no significant harm’ principle as referred to in

Article 33(2), point (d), of Regulation (EU, Euratom) 2024/2509, shall be facilitated

by a single and simple guidance (‘do no significant harm guidance’).

2. The guidance referred to in paragraph 1 shall set out general principles and criteria

and, where necessary, specific criteria at the level of relevant policy areas.

It shall distinguish, in particular, between policy areas or activities that are always

deemed to be in line with the do no significant harm principle, and policy areas or

activities that are considered to do significant harm to one or several environmental

objectives and can therefore not be financed from the EU budget.

The guidance by the Commission shall take into account the need to achieve the set

objectives of the relevant programmes or instruments in line with the Union’s policy

priorities, the need to avoid duplication with requirements under existing EU

legislation, the high levels of protection to human health and the environment

provided by existing EU legislation, the administrative and reporting burden on

authorities and beneficiaries, and the principle of proportionality.

Proportionality shall be ensured notably by taking into account the size of an activity,

its climate and environmental impacts, and the territorial characteristics of the

regions where the activities take place or the fact that they may take place in third

countries.

3. The guidance referred to in paragraph 1 shall also identify cases where the

application of the do no significant harm principle may not be feasible or

appropriate, such as crisis situations, including emergencies arising from natural

catastrophes, or other reasons of overriding public interest.

In this respect, it shall notably be considered that it is not feasible or appropriate to

apply the do no significant harm principle in relation to defence and security

activities.

Article 6

Social policies

1. The contribution from the budget to social policies within the Union shall be

monitored by means of the budget expenditure tracking and performance framework

laid down in Article 8, including by means of EU coefficients.

2. Programmes and activities shall, where feasible and appropriate in accordance with

the relevant sector-specific rules, be implemented to achieve their set objectives

respecting working and employment conditions under applicable national law, Union

law, ILO conventions and collective agreements in accordance with Article 33(2),

point (e), of Regulation (EU, Euratom) 2024/2509.

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Article 7

Gender equality

1. The programmes and activities that aim to support gender equality in accordance

with Article 33(2), point (f), of Regulation (EU, Euratom) 2024/2509 are specified in

Annex IV to this Regulation.

All programmes and activities shall pay particular attention to ensuring, to the extent

possible, gender balance in evaluation panels and other relevant advisory bodies such

as boards, expert groups and monitoring committees.

2. For the purpose of the gender equality mainstreaming methodology referred to in

Article 33(2), point (f), of Regulation (EU, Euratom) 2024/2509, activities of the

budget shall fall into one of the following categories and corresponding gender

equality scores:

(a) activities with gender equality as a principal objective (‘gender equality score

2’);

(b) activities with gender equality as an important and deliberate objective but not

as its main objective (‘gender equality score 1’);

(c) activities anticipated to have no substantial contribution to gender equality

(‘gender equality score 0’).

The activities referred to in the second subparagraph shall be defined by reference to

the list of intervention fields set out in Annex I.

3. The Commission shall provide technical guidance on the methodology referred to in

paragraph 2 to determine the categories and corresponding gender equality scores,

aiming to ensure consistency across all programmes.

4. The Commission is empowered to adopt delegated acts in accordance with Article 20

to amend Annex IV.

Chapter 3

Budget expenditure tracking and performance framework,

monitoring and reporting, evaluation and transparency

Article 8

Budget expenditure tracking and performance framework

1. The budget expenditure tracking and performance framework shall be based on the

following elements:

(a) a single list of intervention fields;

(b) EU coefficients, assigned to the intervention fields to determine their

contribution to policies;

(c) for each intervention field, performance indicators consisting of both output

indicators and result indicators, pursuant to Article 33(3) of Regulation (EU,

Euratom) 2024/2509.

The elements referred to in the first subparagraph are set out in Annex I.

For activities in the Union, the budget expenditure tracking and performance

framework shall also include the territorial dimension codes laid down in Annex II.

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2. Activities financed by the budget shall be assigned an intervention field that closest

represents the substance of the activity financed. The eligibility of an activity under

the budget shall be based solely on the sector-specific rules and it shall not be

restricted by the definition of intervention fields, which are established only for the

purposes of tracking expenditure and monitoring the performance of the budget.

3. The Commission may detail further the definition of the performance indicators

referred to in paragraph 1, first subparagraph, point (c).

4. The Commission is empowered to adopt delegated acts in accordance with Article 20

to amend Annex I and Annex II.

Article 9

Budget performance monitoring and reporting

1. The Commission shall monitor the implementation of the programmes and activities

financed by the budget, across all methods of budget implementation, to assess the

progress made towards the achievement of their objectives in accordance with the

performance indicators referred to in Article 8(1), first subparagraph, point (c). Data

shall be collected efficiently, effectively and in a timely manner. To that end,

proportionate reporting requirements shall be imposed on recipients of Union

funding. Data shall be collected regularly and stored electronically.

2. The Commission shall inform annually the European Parliament and the Council on

the level of implementation of the programmes and activities, as well as the progress

made towards the achievement of programme objectives, in accordance with Article

41(3), first subparagraph, point (h) and Article 253(1), point (e), of Regulation (EU,

Euratom) 2024/2509.

Article 10

Evaluations by the Commission

1. The Commission shall carry out evaluations in accordance with Article 34(3) of

Regulation (EU, Euratom) 2024/2059 to examine the effectiveness, efficiency,

relevance, coherence and Union added value of each programme or activity. In

relation to the common agricultural policy, such evaluations shall also cover

measures implemented in accordance with Regulation (EU) No 1308/2013.19

2. The Commission shall publish an implementation report for each programme or

activity no later than four years after the start of its implementation.

3. The Commission shall carry out a retrospective evaluation to assess the performance

of the programme or activity at the latest three years after the end of the

programming period of each programme or activity.

Article 11

Evaluations by the Member States under shared management

1. For Union budget implemented under shared management, Member States shall

carry out evaluations related to criteria such as effectiveness, efficiency, relevance

19 Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013

establishing a common organisation of the markets in agricultural products (OJ L 347, 20.12.2013, p.

671).

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and coherence, with the aim of improving the quality of the design and

implementation of the measures and to identify bottlenecks and ways to speed up

their implementation. Evaluations may also cover other relevant criteria, such as

inclusiveness, visibility and European added value.

2. Member States shall carry out evaluations to assess the impact of measures

implemented in shared management by means of quantitative techniques, including

counterfactual approaches and findings from experimental design, where appropriate,

at the latest two years after the end of the programming period.

3. Member States shall carry out at least one interim evaluation covering the entirety of

their plans no later than three years after the start of their implementation.

4. Member States shall draw up an evaluation roadmap and shall submit it to the

relevant monitoring committee and the Commission no later than one year after the

approval of their plans.

5. Member States shall entrust evaluations to functionally independent experts.

6. Member States shall ensure that the necessary procedures are set up to produce and

collect the data necessary for evaluations.

7. All evaluations shall be published on the website referred to in Article 12(1).

Article 12

Transparency – Single Gateway

1. By [date], the Commission shall set up a dedicated publicly available website (the

‘Single Gateway’), with several content sections, and with the following functions:

(a) display the progress of the financial implementation and performance of the

budget;

(b) provide the information referred to in Article 38 and Article 142(1) of

Regulation (EU, Euratom) 2024/2509;

(c) provide information about operations financed by the budget, having due

regard to confidentiality and security considerations, and with the exception of

support provided through financial instruments or budgetary guarantees for an

amount lower than EUR 500 000;

(d) provide information about operations that have received special distinctions or

an emblem of excellence, and are seeking alternative or additional funding,

financing or investors;

(e) provide information about ongoing and upcoming calls for expression of

interests, calls for proposals and calls for tenders financed by the budget;

(f) provide a channel for promoters to present operations to potential investors;

(g) provide centralised access to advisory and business support services funded by

the budget.

2. With regard to the function referred to in paragraph 1, point (a), of this Article, the

Single Gateway shall contain, as appropriate, information on the following elements:

(a) information on the activities financed by the budget, including on the progress

of the financial implementation and performance, broken down by programme

and by chapter of a plan by a Member State where relevant;

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(b) information on aggregated performance broken down by programme and

intervention field, using the relevant performance indicators referred to in

Article 8(1), first subparagraph, point (c), of this Regulation;

(c) information on contribution towards policies as referred to in Article 8(1), first

subparagraph, point (b), of this Regulation broken down by programme;

(d) operations financed by the budget;

(e) for activities implemented directly by the Commission, the level of

subscription, in particular, for each call for proposals, the number of proposals,

their average score and the share of proposals above and below quality

thresholds;

(f) information referred to in Article 41(3), first subparagraph, point (h) and

Article 253(1), point (e), of Regulation (EU, Euratom) 2024/2509.

3. With regard to the function referred to in paragraph 1, point (c), of this Article, the

Single Gateway shall contain, regarding the operations financed through plans by

Member States, the information referred to in Article 63, paragraph 1, point (e) of

Regulation …/… [National and Regional Partnership Plans].

4. With regard to the function referred to in paragraph 1, point (e), of this Article, the

Single Gateway shall contain, as appropriate, information on the following elements:

(a) subject of the call, including a short description;

(b) geographical area covered by the call;

(c) type of eligible participants;

(d) total amount of support for the call and the currency;

(e) start and end date of the call;

(f) link to the online platform where the call has been or will be published.

5. The Single Gateway shall be updated regularly.

6. The Commission is empowered to adopt delegated acts in accordance with Article 20

to amend this Article.

Chapter 4

Implementation

Article 13

Implementation through plans by Member States or third countries – do no significant

harm and gender equality

1. Each Member State or third country shall provide a ‘do no significant harm’

assessment for each activity in their plans in accordance with the guidance referred to

in Article 5, except where otherwise exempted by the same guidance.

2. By derogation from the first paragraph, in case of an activity where the application of

the ‘do no significant harm’ principle may not be feasible or appropriate, each

Member State or third country shall provide a justification in line with the guidance

referred to in Article 5.

3. Each Member State or third country shall provide a gender equality assessment for

each activity in their plans as follows:

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(a) providing an explanation of how the activities in the plans are expected to

contribute to gender equality;

(b) assigning to each activity the appropriate gender score from those set out in

Article 7(2) and providing adequate justification.

Moreover, gender equality shall be included among the criteria used for the

evaluation of proposals, where feasible and appropriate.

4. The assessment referred to in paragraphs 1 to 3 shall be provided at the moment of

the submission of the plans. If it is not possible to provide a gender equality

assessment at that moment, the activity shall be deemed to have no substantial

contribution to gender equality and therefore be assigned a score 0. The Member

State or third country concerned may revise that score whenever they submit an

amendment of their plans.

5. The compliance with the obligations referred to in paragraphs 1 to 3 of this

Regulation of each plan or amendment submitted by a Member State or a third

country shall be subject to an assessment in accordance with the relevant sector-

specific rules.

Article 14

Implementation through plans by Member States – performance monitoring and reporting

1. Each Member State shall have in place a monitoring and reporting system to allow

for the monitoring of performance and the automated transmission of information

based on the relevant elements of the expenditure tracking and performance

framework referred to in Article 8(1). The Member States shall make that

information available to the Commissions in an interoperable way through the

electronic data exchange system between the Member States and the Commission

referred to in Annex XVI to Regulation …/… [National and Regional Partnership

Plans – SFC 2028].

2. Each plan submitted by a Member State, and any amendment thereof, shall include

for each measure the proposed assignment of at least one intervention field from

Annex I and, for each intervention field assigned to that measure, the following

performance indicators as appropriate, which shall be subject to the agreement by the

Commission:

(a) one output indicator defining the final milestone or target for that measure and

selected from Annex I corresponding either to the assigned intervention field

or, where appropriate, to a different intervention field, or in duly justified cases

and in agreement with the Commission an output indicator not included in

Annex I;

(b) one or more result indicators corresponding to the intervention field of the

measure as provided under Annex I, if available.

No additional output indicators shall be defined other than the output indicator

referred to in point (a).

Where ‘greenhouse gas emissions avoided’ is assigned as the result indicator, the

Member State shall also assign a second result indicator, if available under the same

intervention field.

EN 16 EN

Where the Member State has proposed an output indicator not included in Annex I to

define a final milestone or target for that measure, and where Annex I does not

provide any result indicator corresponding to the intervention field of the measure,

the Member State shall either assign one result indicator from the result indicators

corresponding to other intervention fields set out in Annex I, or exceptionally assign

a result indicator not included in Annex I in agreement with the Commission.

3. Each plan shall provide the baseline and an estimated value for the result indicator

assigned to each measure in accordance with paragraph 2, including the expected

year of achievement of that value. For area- and animal-based income support under

the common agricultural policy, such an estimated value shall not be cumulative and

shall correspond to the maximum value reached during the programming period.

The Member State may update this estimated value during the mid-term revision or

any amendment of the plan.

4. Each plan submitted by a Member State, and any amendment thereof, shall also

include for each measure a proposed assignment of at least one territorial dimension

code laid down in part 1 of Annex II and the NUTS2 location pursuant to part 4 of

Annex II. When relevant and available, Member States shall also propose territorial

dimension codes under part 2 and/or part 3 of Annex II.

5. Member States shall make available to the Commission the information on the

progress in the selected output indicator in accordance with Article 59, paragraph 1,

point (a) of Regulation …/… [National and Regional Partnership Plans] and actual

results of the measure against the estimated value of the result indicator assigned to

that measure. The information on the result indicator shall be updated by 15 February

of each year, until 2037.

Article 15

Implementation through plans by third countries – performance monitoring and reporting

1. For each measure of a plan by third countries, the Commission shall assign at least

one intervention field from Annex I and, to the extent possible, shall ensure that, in

their plans, third countries use the performance indicators referred to in Article 8(1),

first subparagraph, point (c). The Commission shall make observations or seek

additional information if necessary. Agreements concluded with the third country

concerned shall include an obligation for the third country to provide the requested

additional information and to revise the proposed performance indicators if needed.

2. Plans shall contain appropriate provisions on the reporting of performance data and

the electronic transmission to the Commission of the underlying monitoring data.

Article 16

Implementation under direct management

1. When implementing the budget in accordance with Article 62(1), first subparagraph,

point (a), of Regulation (EU, Euratom) 2024/2509, the Commission shall ensure

compliance with the requirements laid down in Article 33(2), points (d), (e) and (f),

of that Regulation. In particular, gender equality shall be included among the criteria

used for the evaluation of proposals, where feasible and appropriate.

2. When preparing the work programme within the meaning of Article 110 of

Regulation (EU, Euratom) 2024/2509, the Commission shall define the areas of

EN 17 EN

eligible activities in a manner that allows for the assignment of at least one

intervention field to each area.

3. Reporting requirements imposed on recipients of Union funds shall be proportionate

and shall aim to ensure that data for monitoring implementation and results are

collected efficiently, effectively and in a timely manner.

Article 17

Implementation under indirect management

1. When assessing and agreeing on actions to be financed under indirect management

by persons or entities implementing Union funds and budgetary guarantees pursuant

to Article 62(1), first subparagraph, point (c) of Regulation (EU, Euratom)

2024/2509, the Commission shall ensure that those actions comply with the

requirements laid down in Article 33(2), points (d), (e) and (f) of that Regulation.

2. Agreements signed between the Commission and persons or entities implementing

Union funds and budgetary guarantees pursuant to Article 62(1), first subparagraph,

point (c) of Regulation (EU, Euratom) 2024/2509 shall contain appropriate

provisions on:

(a) reporting of performance data referred to in Article 158(7) of Regulation (EU,

Euratom) 2024/2509 as part of the report referred to in Article 158(1), first

subparagraph, point (a), of that Regulation;

(b) transmitting electronically to the Commission information with relevant

elements as referred to in Article 12(4) of this Regulation in relation to calls for

expression of interests, calls for proposals and calls for tenders, by the day of

publication of those calls;

(c) any other information deemed important by the Commission for the

implementation of the programme.

3. Reporting requirements imposed on recipients of Union funds including persons or

entities implementing Union funds pursuant to Article 62(1), first subparagraph,

point (c), of Regulation (EU, Euratom) 2024/2509 shall be proportionate and shall

aim to ensure that data for monitoring implementation and results are collected

efficiently, effectively and in a timely manner.

Chapter 5

Communication, protection of personal data and final provisions

Article 18

Information, communication and visibility

1. Beneficiaries, persons or entities implementing Union funds and budgetary

guarantees pursuant to Article 62(1), first subparagraph, point (c), of Regulation (EU,

Euratom) 2024/2509, bodies implementing financial instruments under the plans, and

advisory partners shall acknowledge the origin of those Union funds and ensure the

visibility of the Union support as appropriate, in particular when promoting the

actions and their results, by providing coherent, effective and proportionate targeted

information to multiple audiences, including the media and the public, and by

providing that information through press or communication material, websites and

EN 18 EN

other digital channels, events and outreach activities, and other communication and

visibility actions.

This obligation does not apply to the beneficiaries of area- and animal-based

interventions under the common agricultural policy.

2. Persons or entities implementing financial instruments and budgetary guarantees

pursuant to Article 62(1), first subparagraph, point (c), of Regulation (EU, Euratom)

2024/2509 and bodies implementing financial instruments under the Plans shall

require their financial intermediaries to acknowledge the origin of those funds and to

inform final recipients thereof, and shall ensure the visibility of the Union support by

making that information clearly visible in the agreements signed with them. When

advisory partners select entities to provide advisory and business support services,

they shall ensure that those entities inform the persons benefitting from the advisory

and business support services that those services have been funded by the Union and

make that information clearly visible in the agreements signed with them.

3. To fulfil the obligation laid down in paragraphs 1 and 2, the emblem of the Union

shall be used and a funding statement that reads ‘Supported by the European Union’,

or ‘In partnership with the European Union’ for external actions, shall be provided

when carrying out information, communication and visibility actions, in accordance

with Annex V. The emblem of the Union and the funding statement shall, in

particular, feature in press or communication material, websites and other digital

supports.

For operations, other than financial instruments or budgetary guarantees, involving

investment in tangible assets, the total cost of which exceeds EUR 100 000, durable

plaques or billboards that are clearly visible to the public and that present the

emblem of the Union and the funding statement referred to in the first subparagraph

shall be displayed, as soon as the physical implementation of the operation starts or

purchased equipment is installed and for as long as the tangible asset is in use.

4. The Commission shall implement information, visibility and communication actions

and campaigns relating to the Union’s policies, priorities, actions and results directed

towards multiple audiences, including the media and the public. Financial resources

allocated to the programmes and activities shall also contribute to the corporate

communication of the political priorities of the Union.

5. Member States shall ensure information, communication and visibility of support and

achievements of the Union funds, and communicate to citizens through the website

referred to in Article 64(1) of Regulation …/… [National and Regional Partnership

Plans], in accordance with the requirements set out in this Article, except where

Union law or national law excludes such publication for reasons of security, public

order or criminal investigations. Publication of personal data shall comply with the

rules on the protection of personal data as laid down in Regulation (EU) 2016/679.20

6. Member States shall appoint a communication coordinator who shall be responsible

for the overall information, communication and transparency actions in relation to

the support received from the budget implemented within their territory, ensuring

20 Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the

protection of natural persons with regard to the processing of personal data and on the free movement of

such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016,

p. 1).

EN 19 EN

coordination with relevant managing authorities and liaising with the Commission

and its representations, European Parliament Liaison Offices, Europe Direct Centres

and other relevant networks, education and research organisations as well as with

other relevant partners. The Commission shall maintain the network comprising

communication coordinators and Commission representatives to exchange about

information, communication and visibility activities.

7. Third countries implementing EU-funded external actions shall also ensure visibility

of EU support. In the case of implementation through plans by third countries, a

communication and visibility plan for the local audiences of the beneficiaries shall be

submitted in the plans.

8. Where security considerations or an urgent need in a crisis situation may make it

preferable or necessary to limit or adjust communication and visibility actions in

certain third countries or parts thereof, the target audience and the visibility tools,

products and channels to be used in promoting a given action shall be determined on

a case-by-case basis, in agreement with the Commission.

9. The Commission is empowered to adopt delegated acts in accordance with Article 20

to implement, amend or supplement Annex V.

Article 19

Processing of personal data

1. The Member States and the Commission shall be allowed to process personal data

only where necessary for the purpose of carrying out their respective obligations

under this Regulation and under Regulation …/… [National and Regional

Partnership Plans], in particular for monitoring, reporting, communication,

publication, evaluation, financial management, verifications and audits and, where

applicable, for determining the eligibility of participants.

2. Without prejudice to paragraph 1, the following personal data in particular may be

processed:

(a) for the purposes referred to in paragraph 1, data necessary for the identification

of the persons concerned (name, surname, birth date, national identification

number, social security code);

(b) for the purpose of monitoring, data necessary for calculating the performance

indicators according to Annex I of this Regulation;

(c) for the purpose of evaluation, additional personal data on employment status,

education, skills and socio-demographic characteristics of natural persons who

benefit from Union funding.

3. For evaluations referred to in Article 11(2) and involving the use of a control group,

the same categories of data as for participants may be processed for the individuals

belonging to a control group, who are non-participants with similar socio-

demographic characteristics compared to participants.

4. Special categories of personal data referred to in Article 9 of Regulation (EU)

2016/679 and Article 10 of Regulation (EU) 2018/1725, may be processed only for

the purposes of determining the eligibility of participants, monitoring and evaluation

of operations involving support to persons with disabilities and marginalised

communities, including Roma, and calculating the values of the performance

EN 20 EN

indicators related to the relevant intervention fields set out in Annex I, as well as

verifications and audits.

5. Personal data shall be collected directly from the persons concerned, or by re-using

information stored in administrative or statistical registers.

6. Personal data shall be stored no longer than necessary to demonstrate the compliance

with this Regulation and, in any event, no longer than ten years from the end of the

activity. For evaluation purposes, to allow for an assessment of long-term impacts,

personal data may be stored for a longer period, but no longer than twelve years.

7. Personal data shall be accessed only by authorised identifiable individuals. The

responsible authority shall log such access. The logs shall be reviewed every six

months. The logs shall be deleted after one year of their creation. Personal data shall

be provided to the third parties referred to in Article 11(5) only in pseudonymised

format or anonymised format where the disclosure of personal data is not necessary

to achieve the objectives of this Regulation.

8. When the resources of the Fund are implemented in accordance with Article 62(1),

first subparagraph, point (a) of Regulation (EU, Euratom) 2024/2509, the controller

shall be the Commission or the relevant executive agency, as appropriate.

9. When the resources of the Fund are implemented in accordance with Article 62(1),

first subparagraph, point (b) of Regulation (EU, Euratom) 2024/2509, the controller

shall be the managing authority. Where data collected by Member States’ authorities

and communicated to the Commission are processed for the Commission’s tasks, the

Commission shall be the controller.

10. When the resources of the Fund are implemented in accordance with Article 62(1),

first subparagraph, point (c) of Regulation (EU, Euratom) 2024/2509, the controller

shall be the entity responsible for the implementation of the respective operation.

Where data collected by that entity and communicated to the Commission are

processed for the Commission’s tasks, the Commission shall be the controller.

Article 20

Exercise of the delegation

1. The power to adopt delegated acts is conferred on the Commission subject to the

conditions laid down in this Article.

2. The power to adopt delegated acts referred to in Articles 4, 7, 8, 12 and 18 shall be

conferred on the Commission for an indeterminate period of time from […].

3. The delegations of power referred to in Articles 4, 7, 8, 12 and 18 may be revoked at

any time by the European Parliament or by the Council. A decision to revoke shall

put an end to the delegation of the power specified in that decision. It shall take

effect on the day following the publication of the decision in the Official Journal of

the European Union or at a later date specified therein. It shall not affect the validity

of any delegated acts already in force.

4. Before adopting a delegated act, the Commission shall consult experts designated by

each Member State in accordance with the principles laid down in the

Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to

the European Parliament and to the Council.

EN 21 EN

6. A delegated act adopted pursuant to Articles 7, 8, 12 and 18 shall enter into force

only if no objection has been expressed either by the European Parliament or by the

Council within a period of one month of notification of that act to the European

Parliament and the Council or if, before the expiry of that period, the European

Parliament and the Council have both informed the Commission that they will not

object. That period shall be extended by one month at the initiative of the European

Parliament or of the Council.

Article 21

Entry into force and application

1. This Regulation shall enter into force on the twentieth day following that of its

publication in the Official Journal of the European Union.

2. It shall apply from 1 January 2028.

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

States.

Done at Brussels,

For the European Parliament For the Council

The President The President

EN 22 EN

LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3

1.1. Title of the proposal/initiative ...................................................................................... 3

1.2. Policy area(s) concerned .............................................................................................. 3

1.3. Objective(s) .................................................................................................................. 3

1.3.1. General objective(s) ..................................................................................................... 3

1.3.2. Specific objective(s) ..................................................................................................... 3

1.3.3. Expected result(s) and impact ...................................................................................... 3

1.3.4. Indicators of performance ............................................................................................ 3

1.4. The proposal/initiative relates to: ................................................................................. 4

1.5. Grounds for the proposal/initiative .............................................................................. 4

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative ............................................................ 4

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone. ................................................................................. 4

1.5.3. Lessons learned from similar experiences in the past .................................................. 4

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments ....................................................................................... 5

1.5.5. Assessment of the different available financing options, including scope for

redeployment ................................................................................................................ 5

1.6. Duration of the proposal/initiative and of its financial impact .................................... 6

1.7. Method(s) of budget implementation planned ............................................................. 6

2. MANAGEMENT MEASURES................................................................................... 8

2.1. Monitoring and reporting rules .................................................................................... 8

2.2. Management and control system(s) ............................................................................. 8

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed .................. 8

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them............................................................................................................ 8

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure) ........................................... 8

2.3. Measures to prevent fraud and irregularities ................................................................ 9

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10

3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s)

affected ....................................................................................................................... 10

EN 23 EN

3.2. Estimated financial impact of the proposal on appropriations ................................... 12

3.2.1. Summary of estimated impact on operational appropriations.................................... 12

3.2.1.1. Appropriations from voted budget ............................................................................. 12

3.2.1.2. Appropriations from external assigned revenues ....................................................... 17

3.2.2. Estimated output funded from operational appropriations......................................... 22

3.2.3. Summary of estimated impact on administrative appropriations ............................... 24

3.2.3.1. Appropriations from voted budget .............................................................................. 24

3.2.3.2. Appropriations from external assigned revenues ....................................................... 24

3.2.3.3. Total appropriations ................................................................................................... 24

3.2.4. Estimated requirements of human resources.............................................................. 25

3.2.4.1. Financed from voted budget....................................................................................... 25

3.2.4.2. Financed from external assigned revenues ................................................................ 26

3.2.4.3. Total requirements of human resources ..................................................................... 26

3.2.5. Overview of estimated impact on digital technology-related investments ................ 28

3.2.6. Compatibility with the current multiannual financial framework.............................. 28

3.2.7. Third-party contributions ........................................................................................... 28

3.3. Estimated impact on revenue ..................................................................................... 29

4. DIGITAL DIMENSIONS .......................................................................................... 29

4.1. Requirements of digital relevance .............................................................................. 30

4.2. Data ............................................................................................................................ 30

4.3. Digital solutions ......................................................................................................... 31

4.4. Interoperability assessment ........................................................................................ 31

4.5. Measures to support digital implementation .............................................................. 32

EN 24 EN

FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1. Title of the proposal/initiative

Proposal for a Regulation of the European Parliament and of the Council establishing

a budget expenditure tracking and performance framework and other rules for the

Union programmes and activities

1.2. Policy area(s) concerned

Budget performance, including all policy areas covered by Union programmes

1.3. Objective(s)

1.3.1. General objective(s)

The general objective of this initiative is to propose a simplified, coherent and

flexible performance framework for the post-2027 MFF in order to maximise the EU

budget capacity to deliver on horizontal principles and effectively assess the

performance of EU budget programmes, while ensuring alignment with the

requirements of the Financial Regulation.

1.3.2. Specific objective(s)

This initiative aims at the following specific objectives:

Increased capacity to address current and future policy priorities;

Enhanced capacity to measure EU budget impact, and inform policies and

programmes management;

Increased transparency and access to information for Member States budgetary

authorities and EU budget beneficiaries;

Reduction of administrative burden and costs affecting EU budget beneficiaries,

Member States, third countries, implementing partners and EU institutions by at least

25%.

1.3.3. Expected result(s) and impact

The initiative is expected to have impacts on Member States, third countries,

implementing partners, EU institutions and beneficiaries, including by enabling to

effectively deliver against horizontal EU principles such as DNSH and gender

equality, upgrading the EU budget performance monitoring and reporting, and

improving access to performance information and funding opportunities.

The initiative is expected to achieve over EUR 600 Mio of administrative costs

savings for Member States administration compared to the 2021-2027 period.

Significant reductions of administrative costs are also expected for beneficiaries,

such as businesses, supporting the competitiveness of the sectors benefitting from

EU funds.

1.3.4. Indicators of performance

The output and result indicators annexed to the proposed Regulation will serve for

the purpose of monitoring progress and achievements of Union programmes.

1.4. The proposal/initiative relates to:

 a new action

EN 25 EN

 a new action following a pilot project / preparatory action21

 the extension of an existing action

 a merger or redirection of one or more actions towards another/a new action

1.5. Grounds for the proposal/initiative

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative

The management of Union programmes covered by other legal basic acts shall

comply with the requirements outlined in this Regulation, which lays down

horizontal requirements applying to all Union programmes.

The Regulation shall be applicable from 2028 for the entire length of the multiannual

financial framework.

The implementation of certain provisions may evolve over time, such as the

development and deployment of the single portal.

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone.

Reasons for action at EU level (ex-ante): It is essential to have a strong and effective

performance framework in place in order to ensure that the EU budget delivers

greater impact in priority areas and that its effects are measurable, transparent, and

capable of driving continuous improvement through scrutiny and learning. Article

322(1) TFEU requires the adoption of regulations laying down the financial rules

which determine the procedure to be adopted for establishing and implementing the

budget and for presenting and auditing accounts. The Financial Regulation further

requires the principles of DNSH and gender equality to be taken into account in the

next generation of programmes in the post-2027 MFF, where feasible and

appropriate in accordance with the relevant sector-specific rules. Article 38 of the

Financial Regulation also foresees new requirements regarding the publication of

information on EU budget recipients and operations, including through a centralised

website. Article 33 of the Financial Regulation further requires appropriations to be

used in accordance with the principle of sound financial management and thus

respecting the principles of economy, efficiency, effectiveness, and focus on

performance. It also requires performance indicators to be aggregable and comply

with the RACER standard and, where applicable, be broken down by gender.

Expected generated EU added value (ex-post): Designing an efficient performance

framework necessarily entails the development of a horizontal approach at EU level

so as to maximise the performance of investments contributing to EU priorities.

Making use of the EU budget in favour of e.g. climate, biodiversity and gender

equality has added value, especially for measures that cannot be adequately financed

from national budgets or the private sector, because of the transboundary nature and

scale of challenges, territorial cohesion, just transition needs or uneven levels of

21 As referred to in Article 58(2), point (a) or (b) of the Financial Regulation.

EN 26 EN

climate and environmental action by Member States and third countries, and fiscal

capacity.

1.5.3. Lessons learned from similar experiences in the past

This Regulation builds upon experience gathered in the implementation of

performance provisions included in the programme regulations for the 2021-2027

MFF period. While the 2021-2027 MFF benefits from a more modern performance

framework, there remains room for enhancement, notably in terms of simplification,

consistency and better understanding of the results of the EU budget. The post-2027

MFF offers a key opportunity to address these challenges and maximise the impact

of the EU budget, building upon the findings of the mid-term evaluations of

programmes implemented since 2027. The post-2027 MFF will also need to be

aligned with recent legal developments, including the 2024 Financial Regulation

recast.

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments

The Regulation will achieve significant synergies with Union programmes as it will

provide the performance framework applying to all Union programmes post-2027,

centralising most programming, monitoring and reporting provisions in a horizontal

legal act. The regulation will include relevant provisions on supporting gender

equality across programmes and management modes, as well as on performance

monitoring, performance reporting through a single report (Annual Management and

Performance Report) and the single portal on performance information and funding

opportunities. The regulation will include the single list of intervention fields and

associated performance indicators.

1.5.5. Assessment of the different available financing options, including scope for

redeployment

n.a.

EN 27 EN

1.6. Duration of the proposal/initiative and of its financial impact

 limited duration

–  in effect from [DD/MM]YYYY to [DD/MM]YYYY

–  financial impact from YYYY to YYYY for commitment appropriations and

from YYYY to YYYY for payment appropriations.

 unlimited duration

– Implementation with a start-up period from YYYY to YYYY,

– followed by full-scale operation.

1.7. Method(s) of budget implementation planned

 Direct management by the Commission

–  by its departments, including by its staff in the Union delegations;

–  by the executive agencies

 Shared management with the Member States

 Indirect management by entrusting budget implementation tasks to:

–  third countries or the bodies they have designated

–  international organisations and their agencies (to be specified)

–  the European Investment Bank and the European Investment Fund

–  bodies referred to in Articles 70 and 71 of the Financial Regulation

–  public law bodies

–  bodies governed by private law with a public service mission to the extent that

they are provided with adequate financial guarantees

–  bodies governed by the private law of a Member State that are entrusted with

the implementation of a public-private partnership and that are provided with

adequate financial guarantees

–  bodies or persons entrusted with the implementation of specific actions in the

common foreign and security policy pursuant to Title V of the Treaty on

European Union, and identified in the relevant basic act

–  bodies established in a Member State, governed by the private law of a

Member State or Union law and eligible to be entrusted, in accordance with

sector-specific rules, with the implementation of Union funds or budgetary

guarantees, to the extent that such bodies are controlled by public law bodies or

by bodies governed by private law with a public service mission, and are provided

with adequate financial guarantees in the form of joint and several liability by the

controlling bodies or equivalent financial guarantees and which may be, for each

action, limited to the maximum amount of the Union support.

Comments

The Regulation will be applicable to all Union programmes regardless of their management

modes. The Regulation lays down provisions specific to each management mode.

EN 28 EN

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

The performance framework laid down by the Regulation will provide a single

system to monitor, evaluate and report the performance of budget programmes. It

will be based on a system to track expenditure and monitor the performance of the

budget, consisting of a uniform list of intervention fields (i.e. types of activities)

covering all activities supported by the budget, along with output and result

indicators.

The Regulation further lays down provisions on programmes evaluations. An

implementation report will be published by the Commission no later than four years

after the start of the programme’s implementation, in order to assess the progress

made towards the achievement of their objectives. A retrospective evaluation will be

carried out by the Commission at the latest three years after the end of the

programming period of the programme with a view to assessing the effectiveness,

efficiency, relevance, coherence and Union added value of the programme.

The adequacy of the list of intervention fields and performance indicators – to be

adopted as an annex to the Regulation – will be monitored by the Commission in

order to assess any potential gaps or shortcomings. The regulation will contain an

empowerment for the Commission to adopt a delegated act enabling to revise the list,

as relevant, during the phase of implementation of the budget.

2.2. Management and control system(s)

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed

The performance framework shall be implemented in accordance with the

management mode applicable to each budget programme. It will not per se be subject

to payment modalities nor control strategies as the initiative does not apply to a given

programme but corresponds to a framework applying horizontally to all budget

programmes.

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them

The performance framework will not per se be subject to a specific internal control

system as the initiative corresponds to a framework applying horizontally to all

budget programmes. Nevertheless, the Regulation provides a structured framework

which also aims at improving the quality and reliability of performance information,

thereby contributing to an overall reduction of risks related to these aspects.

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure)

n.a.

2.3. Measures to prevent fraud and irregularities

The performance framework will not per se be subject to any measures to prevent

fraud and irregularities as the initiative does not apply to a given programme but

corresponds to a framework applying horizontally to all budget programmes.

EN 29 EN

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1. Heading(s) of the multiannual financial framework and expenditure budget

line(s) affected

The proposed Regulation establishes the elements of a simpler and coherent

expenditure tracking and a performance framework for the EU budget. It includes

horizontal rules on the monitoring of budget spending, monitoring and reporting on

the performance of Union programmes and activities, rules for establishing a Union

funding Portal, and rules for the evaluation of the programmes.  It also establishes

provisions for ensuring a uniform application of the principles of ‘do no significant

harm’ and gender equality, as well as other horizontal provisions applicable to all

Union programmes.

Due to its horizontal nature, the Regulation does not create new standalone budgetary

commitments. Instead, its implementation will be supported through the budget

allocated to Union programmes and administrative expenditure. Consequently, the

financial needs stemming from this initiative are covered in the Legislative Financial

and Digital Statements (LFDS) of the relevant sectoral programmes.

Overall, it is estimated that this proposal can be implemented on the basis of stable

staffing levels for the Commission, compared to the 2021–2027 MFF. The

Regulation introduces a number of simplification and streamlining measures that are

expected to generate efficiency gains and administrative savings over time. These

potential savings may arise in particular from the harmonisation of expenditure

tracking and performance indicators through a single common list of intervention

fields and indicators — reducing the total number of performance indicators from

5,000 to 1,000 approximately.

Further efficiencies are expected from the simplification of programme evaluations,

with the replacement of mid-term evaluations by a streamlined implementation

report, and from the consolidation of performance reporting into the Annual

Management and Performance Report (AMPR). In addition, merging multiple

dashboards and portals into a single portal (the Single Gateway) is expected to

reduce the IT resources required for development and maintenance. The

harmonisation of communication provisions across programmes will also reduce the

resources needed to ensure the visibility of EU support.

However, these expected savings that will be achieved over time are likely to be

offset by increased needs in other areas — notably those related to the

implementation and maintenance of the new expenditure tracking and performance

framework, and the development, as well as ongoing operation, of the Single

Gateway portal. Additionally, during the initial years of the 2028–2034 MFF, the

Commission will need to continue reporting on the performance of the 2021–2027

MFF, which will require maintaining certain existing resources. To address these

evolving needs, the Commission will redeploy staff and resources internally as

necessary to meet operational needs.

It is estimated that over 100 Commission employees dedicate a significant portion of

their time to the preparation of performance reports for various programmes,

including contributions to the Annual Management and Performance Report

(AMPR). In addition, around 150 employees are involved in the evaluation activities

related to EU programmes, while about 130 staff work on the development and

maintenance of IT tools, websites, and portals that will be streamlined under this

EN 30 EN

Regulation. These estimates do not include external contractors or temporary staff

who also contribute to these tasks.

On the other hand, the implementation of the new digital tools foreseen by the

Regulation will require upfront and ongoing investment in IT development. The

estimated costs are as follows:

Performance dashboard: EUR 2.6 million in initial development costs and EUR 1.6

million in annual maintenance and further development costs, amounting to a total

estimated cost of EUR 13.8 million over the period.

• Union Funding Portal (portal on funding opportunities): EUR 6 million in initial

development costs and EUR 2 million annually for maintenance and further

development, leading to a total estimated cost of EUR 20 million. This is without

prejudice to the ‘reuse-buy-build’ approach, in line with the Commission’s Digital

Strategy, which will be followed.

• Existing budget lines

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.22

from

EFTA

countries 23

from

candidate

countries

and

potential

candidates 24

From

other

third

countries

other assigned

revenue

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

• New budget lines requested

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.

from

EFTA

countries

from

candidate

countries

and

potential

candidates

from

other

third

countries

other assigned

revenue

22 Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 23 EFTA: European Free Trade Association. 24 Candidate countries and, where applicable, potential candidates from the Western Balkans.

EN 31 EN

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

[XX.YY.YY.YY]

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

EN 32 EN

3.2. Estimated financial impact of the proposal on appropriations

3.2.1. Summary of estimated impact on operational appropriations

–  The proposal/initiative does not require the use of operational appropriations

–  The proposal/initiative requires the use of operational appropriations, as explained below

3.2.1.1. Appropriations from voted budget

EUR million (to three decimal places)

Heading of multiannual financial framework Number

DG: <…….> Year Year Year Year Year Year Year

TOTAL MFF 2028-2034 2028 2029 2030 2031 2032 2033 2034

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL appropriations Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG <…….> Payments =2a+2b 0 0 0 0 0 0 0 0

DG: <…….> Year Year Year Year Year Year Year TOTA

EN 33 EN

2028 2029 2030 2031 2032 203

3 2034

L MFF

2028-

2034

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropriatio

ns

Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG

<…….> Payments =2a+2b 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year TOTAL

MFF

2028-2034 2028 2029 2030 2031 2032 2033 2034

TOTAL operational

appropriations

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

TOTAL appropriations of an

administrative nature financed from the

envelope for specific programmes

0 0 0 0 0 0 0 0

TOTAL

appropriations

under HEADING

Commitments 0 0 0 0 0 0 0 0

EN 34 EN

<….>

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

Heading of multiannual financial

framework Number

DG: <…….>

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

TOT

AL

MFF

2028-

2034

202

8

202

9

203

0

203

1

203

2

203

3

203

4

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes ions of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropriati

ons

Commitments =1a+

1b 0 0 0 0 0 0 0 0

for DG

<…….> Payments

=2a+

2b 0 0 0 0 0 0 0 0

EN 35 EN

DG: <…….>

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

Ye

ar

TOT

AL

MFF

2029-

2034

202

8

202

9

203

0

203

1

203

2

203

3

203

4

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropriati

ons

Commitments =1a+

1b 0 0 0 0 0 0 0 0

for DG

<…….> Payments

=2a+

2b 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

TOTAL operational

appropriations

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

TOTAL appropriations of an

administrative nature financed from the

envelope for specific programmes

0 0 0 0 0 0 0 0

TOTAL

appropriations Payments 0 0 0 0 0 0 0 0

EN 36 EN

under HEADING

<….>

of the multiannual

financial framework 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year TOTAL

MFF

2028-2034 2028 2029 2030 2031 2032 2033 2034

• TOTAL

operational

appropriations (all

operational

headings)

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

• TOTAL appropriations of an

administrative nature financed from

the envelope for specific programmes

(all operational headings)

0 0 0 0 0 0 0 0

TOTAL

appropriations

Under Heading 1

to 6

Commitments 0 0 0 0 0 0 0 0

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

(Reference amount)

Heading of multiannual financial framework 7 ‘Administrative expenditure’

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF

2028-2034 2028 2029 2030 2031 2032 2033 2034

 Human resources 0 0 0 0 0 0 0 0

 Other administrative expenditure 0 0 0 0 0 0 0 0

EN 37 EN

TOTAL DG

<…….> Appropriations 0 0 0 0 0 0 0 0

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF

2028-2034 2028 2029 2030 2031 2032 2033 2034

 Human resources 0 0 0 0 0 0 0 0

 Other administrative expenditure 0 0 0 0 0 0 0 0

TOTAL DG

<…….> Appropriations 0 0 0 0 0 0 0 0

TOTAL appropriations under HEADING 7 of

the multiannual financial framework

(Total

commitments =

Total payments) 0 0 0 0 0 0 0 0

EUR million (to three decimal places)

Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

TOTAL

appropriations under

HEADINGS 1 to 7

Commitments 0 0 0 0 0 0 0 0

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

3.2.1.2. Appropriations from external assigned revenues

EUR million (to three decimal places)

EN 38 EN

Heading of multiannual financial framework Number

DG: <…….>

Ye

ar Year

Y

ea

r

Year

Y

e

a

r

Ye

ar Year

TO

TA

L

MF

F

202

8-

203

4

20

28 2029

20

30 2031

2

0

3

2

20

33 2034

Operational appropriations

Budget

line

Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropria

tions

Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG

<…….> Payments =2a+2b 0 0 0 0 0 0 0 0

DG: <…….>

Year Year Year Year Year Year Year TOTAL

MFF

2028-

2034 2028 2029 2030 2031 2032 2033 2034

Operational appropriations

EN 39 EN

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropriations Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG <…….> Payments =2a+2b 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year TOTA

L

MFF

2028-

2034

2028 2029 2030 2031 2032 2033 2034

TOTAL operational

appropriations

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

TOTAL appropriations of an

administrative nature financed from the

envelope for specific programmes

0 0 0 0 0 0 0 0

TOTAL

appropriations under

HEADING <….>

Commitments 0 0 0 0 0 0 0 0

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

Heading of multiannual financial framework Numbe

r

EN 40 EN

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

specific programmes

Budget line 0

TOTAL

appropriations Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG <…….> Payments =2a+2b 0 0 0 0 0 0 0 0

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

Operational appropriations

Budget line Commitments (1a) 0

Payments (2a) 0

Budget line Commitments (1b) 0

Payments (2b) 0

Appropriations of an administrative nature financed from the envelope of specific programmes is of an administrative nature financed from the envelope of

EN 41 EN

specific programmes

Budget line 0

TOTAL

appropriations Commitments =1a+1b 0 0 0 0 0 0 0 0

for DG <…….> Payments =2a+2b 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

TOTAL operational

appropriations

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

TOTAL appropriations of an

administrative nature financed from the

envelope for specific programmes

0 0 0 0 0 0 0 0

TOTAL

appropriations

under HEADING

<….>

Commitments 0 0 0 0 0 0 0 0

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

Year Year Year Year Year Year Year

TOTAL

MFF

2028-

2034 2028 2029 2030 2031 2032 2033 2034

• TOTAL

operational

appropriations (all

operational

headings)

Commitments 0 0 0 0 0 0 0 0

Payments 0 0 0 0 0 0 0 0

• TOTAL appropriations of an

administrative nature financed from

the envelope for specific programmes

(all operational headings)

-6 0 0 0 0 0 0 0 0

EN 42 EN

TOTAL

appropriations

under Headings

1 to 6

Commitments 10 0 0 0 0 0 0 0 0

of the multiannual

financial framework

(Reference amount)

Payments 11 0 0 0 0 0 0 0 0

Heading of multiannual financial framework 7 ‘Administrative expenditure’

EUR million (to three decimal places)

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF

2028-2034 2028 2029 2030 2031 2032 2033 2034

 Human resources 0 0 0 0 0 0 0 0

 Other administrative expenditure 0 0 0 0 0 0 0 0

TOTAL DG

<…….> Appropriations 0 0 0 0 0 0 0 0

DG: <…….> Year Year Year Year Year Year Year TOTAL

MFF

2028-2024 2028 2029 2030 2031 2032 2033 2034

 Human resources 0 0 0 0 0 0 0 0

 Other administrative expenditure 0 0 0 0 0 0 0 0

TOTAL DG

<…….> Appropriations 0 0 0 0 0 0 0 0

EN 43 EN

TOTAL appropriations under HEADING 7 of

the multiannual financial framework

(Total

commitments =

Total payments) 0 0 0 0 0 0 0 0

EUR million (to three decimal places)

Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

TOTAL

appropriations under

HEADINGS 1 to 7

Commitments 0 0 0 0 0 0 0 0

of the multiannual

financial framework Payments 0 0 0 0 0 0 0 0

3.2.2. Estimated output funded from operational appropriations (not to be completed for decentralised agencies)

Commitment appropriations in EUR million (to three decimal places)

Indicate

objectives and

outputs



Year 2028

Year 2029

Year 2030

Year 2031

Enter as many years as necessary to show the

duration of the impact (see Section1.6) TOTAL

OUTPUTS

Type25

Avera

ge

cost

N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost Total

No

Total

cost

SPECIFIC OBJECTIVE No 126…

- Output

25 Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.). 26 As described in Section 1.3.2. ‘Specific objective(s)’

EN 44 EN

- Output

- Output

Subtotal for specific objective No 1

SPECIFIC OBJECTIVE No 2 ...

- Output

Subtotal for specific objective No 2

TOTALS

EN 45 EN

3.2.3. Summary of estimated impact on administrative appropriations

–  The proposal/initiative does not require the use of appropriations of an

administrative nature

–  The proposal/initiative requires the use of appropriations of an administrative

nature, as explained below

3.2.3.1. Appropriations from voted budget

VOTED APPROPRIATIONS Year Year Year Year Year Year Year TOTAL

2028 -

2034 2028 2029 2030 2031 2032 2033 2034

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Other administrative expenditure 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative

nature 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

3.2.3.2. Appropriations from external assigned revenues

EXTERNAL ASSIGNED

REVENUES

Year Year Year Year Year Year Year TOTAL

2028 -

2034 2028 2029 2030 2031 2032 2033 2034

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Other administrative expenditure 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature

0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

3.2.3.3. Total appropriations

TOTAL

VOTED

APPROPRIATIONS +

EXTERNAL

ASSIGNED

REVENUES

Year Year Year Year Year Year Year TOTAL

2028 -

2034 2028 2029 2030 2031 2032 2033 2034

HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

EN 46 EN

Other administrative

expenditure 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature

0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

Subtotal outside

HEADING 7 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000

The appropriations required for human resources and other expenditure of an administrative nature

will be met by appropriations from the DG that are already assigned to management of the action

and/or have been redeployed within the DG, together, if necessary, with any additional allocation

which may be granted to the managing DG under the annual allocation procedure and in the light of

budgetary constraints.

3.2.4. Estimated requirements of human resources

–  The proposal/initiative does not require the use of human resources

–  The proposal/initiative requires the use of human resources, as explained

below

3.2.4.1. Financed from voted budget

Estimate to be expressed in full-time equivalent units (FTEs)

VOTED APPROPRIATIONS Year Year Year Year Year Year Year

2028 2029 2030 2031 2032 2033 2034

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and

Commission’s Representation Offices)

0 0 0 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0 0 0 0

Other budget lines (specify) 0 0 0 0 0 0 0

• External staff (in FTEs)

20 02 01 (AC, END from the ‘global envelope’)

0 0 0 0 0 0 0

20 02 03 (AC, AL, END and JPD in the EU Delegations)

0 0 0 0 0 0 0

Admin. Support line

- at Headquarters

0 0 0 0 0 0 0

[XX.01.YY.YY] - in EU

Delegations 0 0 0 0 0 0 0

01 01 01 02 (AC, END - Indirect

research) 0 0 0 0 0 0 0

01 01 01 12 (AC, END - Direct

research) 0 0 0 0 0 0 0

Other budget lines (specify) -

Heading 7 0 0 0 0 0 0 0

EN 47 EN

Other budget lines (specify) -

Outside Heading 7 0 0 0 0 0 0 0

TOTAL 0 0 0 0 0 0 0

3.2.4.2. Financed from external assigned revenues

EXTERNAL ASSIGNED

REVENUES

Year Year Year Year Year Year Year

2028 2029 2030 2031 2032 2033 2034

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation

Offices)

0 0 0 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0 0 0 0

Other budget lines (specify) 0 0 0 0 0 0 0

• External staff (in full time equivalent units)

20 02 01 (AC, END from the

‘global envelope’) 0 0 0 0 0 0 0

20 02 03 (AC, AL, END and JPD

in the EU Delegations) 0 0 0 0 0 0 0

Admin. Support

line

- at

Headquarters 0 0 0 0 0 0 0

[XX.01.YY.YY] - in EU

Delegations 0 0 0 0 0 0 0

01 01 01 02 (AC, END - Indirect research)

0 0 0 0 0 0 0

01 01 01 12 (AC, END - Direct

research) 0 0 0 0 0 0 0

Other budget lines (specify) -

Heading 7 0 0 0 0 0 0 0

Other budget lines (specify) -

Outside Heading 7 0 0 0 0 0 0 0

TOTAL 0 0 0 0 0 0 0

3.2.4.3. Total requirements of human resources

TOTAL VOTED

APPROPRIATIONS +

EXTERNAL ASSIGNED

REVENUES

Year Year Year Year Year Year Year

2028 2029 2030 2031 2032 2033 2034

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and

Commission’s Representation

Offices)

0 0 0 0 0 0 0

20 01 02 03 (EU Delegations) 0 0 0 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0 0 0 0

Other budget lines (specify) 0 0 0 0 0 0 0

EN 48 EN

• External staff (in full time equivalent units)

20 02 01 (AC, END from the ‘global envelope’)

0 0 0 0 0 0 0

20 02 03 (AC, AL, END and JPD in the EU Delegations)

0 0 0 0 0 0 0

Admin. Support line

- at Headquarters

0 0 0 0 0 0 0

[XX.01.YY.YY] - in EU

Delegations 0 0 0 0 0 0 0

01 01 01 02 (AC, END - Indirect

research) 0 0 0 0 0 0 0

01 01 01 12 (AC, END - Direct

research) 0 0 0 0 0 0 0

Other budget lines (specify) - Heading 7

0 0 0 0 0 0 0

Other budget lines (specify) - Outside Heading 7

0 0 0 0 0 0 0

TOTAL 0 0 0 0 0 0 0

The staff required to implement the proposal (in FTEs):

To be covered by

current staff

available in the

Commission

services

Exceptional additional staff*

To be financed

under Heading 7

or Research

To be financed

from BA line

To be financed

from fees

Establishment

plan posts

N/A

External staff

(CA, SNEs, INT)

Description of tasks to be carried out by:

Officials and temporary staff

External staff

3.2.5. Overview of estimated impact on digital technology-related investments

Due to its horizontal nature, the Regulation does not create new standalone budgetary

commitments. Instead, its implementation will be supported through the budget

allocated to Union programmes and administrative expenditure. Consequently, the

financial needs stemming from this initiative are covered in the Legislative Financial

and Digital Statements (LFDS) of the relevant sectoral programmes.

EN 49 EN

TOTAL Digital

and IT

appropriations

Year Year Year Year Year Year Year TOTAL

MFF

2028 -

2034 2028 2029 2030 2031 2032 2033 2034

HEADING 7

IT expenditure (corporate)

0 0 0 0 0 0 0 0

Subtotal

HEADING 7 0 0 0 0 0 0 0 0

Outside HEADING 7

Policy IT expenditure on operational programmes

0 0 0 0 0 0 0 0

Subtotal outside

HEADING 7 0 0 0 0 0 0 0 0

TOTAL 0 0 0 0 0 0 0 0

3.2.6. Compatibility with the current multiannual financial framework

The proposal/initiative:

–  can be fully financed through redeployment within the relevant heading of the

multiannual financial framework (MFF)

Due to its horizontal nature, the Regulation does not create new standalone budgetary

commitments. Instead, its implementation will be supported through the budget

allocated to Union programmes and administrative expenditure. Consequently, the

financial needs stemming from this initiative are covered in the Legislative Financial

and Digital Statements (LFDS) of the relevant sectoral programmes.

–  requires use of the unallocated margin under the relevant heading of the MFF

and/or use of the special instruments as defined in the MFF Regulation

–  requires a revision of the MFF

3.2.7. Third-party contributions

The proposal/initiative:

–  does not provide for co-financing by third parties

–  provides for the co-financing by third parties estimated below:

Appropriations in EUR million (to three decimal places)

Year Year Year Year Year Year Year Total

2028 2029 2030 2031 2032 2033 2034

EN 50 EN

Specify the co-

financing body

TOTAL

appropriations

co-financed

3.3. Estimated impact on revenue

–  The proposal/initiative has no financial impact on revenue.

–  The proposal/initiative has the following financial impact:

–  on own resources

–  on other revenue

–  please indicate, if the revenue is assigned to expenditure lines

EUR million (to three decimal places)

Budget revenue line:

Appropriations

available for

the current

financial year

Impact of the proposal/initiative27

Year

2028

Year

2029

Year

2030

Year

2031

Year

2032

Year

2033

Year

2034

Article ………….

For assigned revenue, specify the budget expenditure line(s) affected.

n.a.

Other remarks (e.g. method/formula used for calculating the impact on revenue or

any other information).

n.a.

4. DIGITAL DIMENSIONS

The proposal for a Regulation lays down rules to ensure that performance

information is made publicly accessible through a single online portal presenting a

dashboard of what the EU budget achieves. The portal will further display data on

beneficiaries and operations supported by the budget. The portal will also serve as a

single-entry point providing information on available funding opportunities,

improving transparency and access to information, in particular for project promoters

and potential beneficiaries. The development of the single portal will pay specific

attention to ensuring interoperability of the databases constituting the back office of

the portal, and accessibility.

27 As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net

amounts, i.e. gross amounts after deduction of 20% for collection costs.

EN 51 EN

The performance framework will also provide a set of intervention fields and

performance indicators relevant in the field of digital investments and reforms.

4.1. Requirements of digital relevance

Reference to

the

requirement

Requirement

description

Actors

affected or

concerned by

the

requirement

High-level

Processes

Categories

Article 9 –

Budget

performance

monitoring and

reporting

The Commission

shall monitor the

implementation of

the programmes

financed by the

budget, in all

methods of

implementation, to

assess the progress

made towards the

achievement of their

objectives in

accordance with the

performance

indicators listed in

Annex I to the

Regulation. The data

shall be collected

regularly and stored

electronically.

Commission Data collection Collection,

processing,

generation,

exchange or

sharing of data

Article 12 –

Transparency

Single Gateway

The Article lays

down provisions

aiming at creating a

single portal to make

publicly accessible

performance

information as well

as data on

beneficiaries and

operations supported

by the budget, and

information on

available funding

opportunities.

Member

States, third

countries,

implementing

partners,

beneficiaries

Data collection

and publication

Collection,

processing,

generation,

exchange or

sharing of data

Article 14 –

Implementation

through plans

by Member

Each Member State

shall have a

monitoring and

reporting system to

Member States Data collection

and monitoring

Collection,

processing,

generation,

exchange or

EN 52 EN

States –

performance

monitoring

and, reporting

allow for monitoring

of performance and

the automated

transmission of

information on

expenditure tracking

and performance

framework. This

system shall be

interoperable and

allow for an

automatic electronic

data exchange with

the Single Gateway

and the electronic

data exchange system

between the Member

States and the

Commission.

Member States plans

shall contain

provisions on

reporting of

performance data and

the electronic

transmission to the

Commission of the

underlying

monitoring data.

sharing of data

Article 17 –

Implementation

under indirect

management

Agreements signed

between persons or

entities implementing

Union funds and the

Commission shall

contain provisions on

transmitting

electronically to the

Commission

information in

relation to calls, by

the day of their

publication.

Implementing

partners

Data collection

and monitoring

Collection,

processing,

generation,

exchange or

sharing of data

Article 18 –

Information,

communication

and visibility

Beneficiaries,

persons or entities

implementing Union

funds, bodies

implementing

financial instruments

under the plans, and

Beneficiaries,

persons or

entities

implementing

Union funds,

bodies

implementing

Transparency Information,

communication

and visibility

EN 53 EN

advisory partners

shall acknowledge

the origin of those

funds and ensure the

visibility of the

Union support, in

particular when

promoting the actions

and their results, such

as through websites

and other digital

channels

financial

instruments

under Member

States plans,

and advisory

partners

Article 19 –

Processing of

personal data

The Member States

and the Commission

shall be allowed to

process personal

data. When

processing the

personal data,

technical and

organisational

measures shall be in

place to safeguard the

rights of the data

subjects.

Commission,

Member States

Data

processing

Collection,

processing,

generation,

exchange or

sharing of data

4.2. Data

Type of data Reference to the

requirement(s)

Standard and/or specification (if

applicable)

Data on budget

expenditure tracking and

performance framework

based on (i) intervention

fields and (ii) performance

indicators (output and

result indicators)

Article 8 [Budget

expenditure tracking and

performance framework]

The Commission shall inform

annually the European Parliament

and the Council on the level of

implementation of the

programmes based on such

performance information.

The single portal shall

contain and publish data

on:

the activities financed by

the budget, including on

the progress of the

financial implementation

and performance, broken

down by programme and

by chapter of a plan by a

Article 12 [Transparency –

Single Gateway]

This data should be published by

the Commission through a

dedicated publicly available

website (the ‘Single Gateway’),

with several content sections.

EN 54 EN

Member State where

relevant;

information on aggregated

performance broken down

by programme and

intervention field, using

the relevant performance

indicators;

information on

contribution towards

policies such as green,

social and gender equality;

operations financed by the

budget;

for activities implemented

directly by the

Commission, the level of

subscription, in particular

the number of proposals

and per call for proposals,

their average score, the

share of proposals above

and below quality

thresholds;

information referred to in

Article 41(3), point (h) of

Regulation (EU, Euratom)

2024/2509.

Data for monitoring,

progress reporting,

evaluation, financial

management verifications

and audits

Article 14 [responsibilities

of Member States] and

Annex I on key

requirements for the

Member State’s

management, control and

audit systems

Member States should, in

particular, have systems and

procedures in place to ensure that

all supporting documents related

to a measure supported by the

Fund are kept at the appropriate

level for a X-year period from X

of the year in which the last

payment by the Commission to the

Member State is made

Processing of personal

data

Article 19 [processing of

personal data]

To fulfil obligations under this

Regulation and other legal acts, it

is necessary to collect and process

different categories of personal

data.

Alignment with the European Data Strategy

EN 55 EN

The initiative will support the general objectives of the European Data Strategy, as it aims at

facilitating modern and effective data management and sharing, including for the purpose of

supportive public administrations and facilitating better policymaking. Better performance

data management is expected to enable reinforced steering of programmes management.

Alignment with the once-only principle

The data published by the Commission will be displayed in an open, interoperable and

machine-readable format, which allows data to be findable, accessible, interoperable and

reusable, and to meet high-quality standards.

4.3. Digital solutions

Digital and/or sectorial policy

(when these are applicable)

The single online portal will display information on

performance of the budget, on beneficiaries and

operations supported by the budget, and on

available funding opportunities. It will support

sectorial policies by facilitating access to

information on budget support to such sectorial

policies (e.g. cohesion, agriculture,

competitiveness, research, defence etc.)

AI Act The digital solution may make use of AI

technologies e.g. for the purpose of helping

beneficiaries to search for information on funding

opportunities.

EU Cybersecurity framework N/A

eIDAS N/A

Single Digital Gateway and IMI The single portal will directly contribute to the

objectives of the Single Digital Gateway by

centralizing and streamlining access to information

on the EU budget through a single-entry point.

Others N/A

4.4. Interoperability assessment

4.5. Measures to support digital implementation

The development of the single portal will pay specific attention to ensuring interoperability

of the databases constituting the back office of the portal, in a context where access to

performance information and information on funding opportunities is currently hampered

by the lack of interoperability of databases underpinning Commission dashboards and

portals.

n.a.

EN 56 EN

EN EN

EUROPEAN COMMISSION

Brussels, 16.7.2025

COM(2025) 545 final

ANNEX 1

ANNEX

to the Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing a budget expenditure tracking and performance framework and other

horizontal rules for the Union programmes and activities

{SWD(2025) 590-591 final}

EN 1 EN

ANNEX I

Intervention fields and indicators

CCM: climate change mitigation

CCA: climate change adaptation and resilience

ENV: environment

SOC: social

Policy area

(level 1)

Policy area

(level 2) # Intervention field CCM CCA ENV SOC Output indicator Result indicator

Agriculture and

fisheries

Agriculture 1 Promote generational renewal

of farmers

0% 0% 0% 0% • Number of farmers;

• Number of cooperation projects;

• Number of funding agreements;

• Number of smallholders in third countries;

• Number of new young farmers and other

new entrants in agriculture supported – by

gender;

Agriculture and

fisheries

Agriculture 2 Targeted support to farmers

income

40% 40% 40% 0%

• Hectares;

• Number of farmers;

• Number of smallholders in third countries;

• Share of agricultural area under

environmental stewardship and protective

practices;

• Share of additional income support per

hectare for farms below average farm size;

• New young farmers and other new entrants

in agriculture supported;

• Other beneficiaries – by target group

(women, smaller farms, farms in specific

areas, other group of farms);

• GHG emissions avoided and removals in

tCO₂e;

• Increase or protection of soil organic

content;

Agriculture and

fisheries

Agriculture 3 Support to farmers in sectors

in need, protein crops and

their mixture with grass

100% 40% 40% 0% • Hectares;

• Number of smallholders in third countries;

• Percentage of additional income support per

hectare for eligible farms – by sector;

Agriculture and

fisheries

Agriculture 4 Support to farmers in sectors

in need, grasses and other

herbaceous forage

100% 40% 40% 0% • Hectares;

• Number of smallholders in third countries;

Agriculture and

fisheries

Agriculture 5 Support to farmers in sectors

in need, ruminants' livestock

sectors

0% 40% 40% 0% • Number of livestock units;

• Number of smallholders in third countries;

Agriculture and

fisheries

Agriculture 6 Support to farmers in sectors

in need - other sectors

0% 0% 0% 0% • Hectares;

• Number of beehives;

• Number of silkworms' boxes;

• Number of smallholders in third countries;

Agriculture and

fisheries

Agriculture 7 Support to farmers producing

cotton

0% 0% 0% 0% • Hectares;

• Number of smallholders in third countries;

EN 2 EN

Agriculture and

fisheries

Agriculture 8 Outermost regions and

Aegean islands: compensation

of additional costs due to

accessibility deficit and

territorial fragmentation

0% 0% 0% 0%

• Number of operators;

• Tonnes and value of agricultural products

purchased to outermost regions and Aegean

islands – by sector;

Agriculture and fisheries

Agriculture 9 Outermost regions and

Aegean islands – Support to

local agricultural production

40% 40% 40% 0% • Hectares;

• Number of livestock units;

• Number of beneficiaries;

• Level of coverage of the local needs by

certain significant products produced locally

in EU outermost regions and in Smaller Aegean Islands;

Agriculture and

fisheries

Agriculture 10 Support to farmers in

mountain areas

40% 40% 100% 0% • Hectares;

• Number of smallholders in third countries;

• Percentage of additional income support per

hectare per hectare in areas facing natural constraints;

Agriculture and

fisheries

Agriculture 11 Support to farmers in areas

with other natural constraints

40% 40% 40% 0% • Hectares;

• Number of smallholders in third countries;

• Percentage of additional income support per

hectare per hectare in areas facing natural constraints;

Agriculture and

fisheries

Agriculture 12 Support for environment and

climate practices, including

climate resilience measures

100% 100% 100% 0%

• Hectares;

• Number of livestock units;

• Number of beehives;

• Number of operations;

• Number of smallholders in third countries;

• GHG emissions avoided and removals in

tCO₂e;

• Ammonia emissions reduction;

• Increase or protection of soil organic

content;

• Share of agricultural area supported for

organic farming, by category: conversion or

maintenance;

• Share of agricultural area supported to

provide environmental-climate benefits to:

water quality, water quantity, biodiversity, nutrient management, pesticides reduction,

climate adaptation;

• Share of beehives supported;

• Share of forest land under supported forest-

environmental and climate voluntary commitments;

• Share of farms enhancing digitalisation and

use of digital tools;

• Value of assets and / or Population

benefitting from climate resilience measures

EN 3 EN

Agriculture and

fisheries

Agriculture 13 Support for environment and

climate transition, including

climate resilience measures

100% 100% 100% 0%

• Number of farmers;

• Number of smallholders in third countries;

• GHG emissions avoided and removals in

tCO₂e;

• Ammonia emissions reduction;

• Increase or protection of soil organic

content;

• Share of agricultural area supported for

organic farming, by category: conversion;

• Share of agricultural area supported to

provide environmental-climate benefits to:

water quality, water quantity, biodiversity,

nutrient management, pesticides reduction, climate adaptation;

• Share of beehives supported;

• Share of farms enhancing digitalisation and

use of digital tools;

• Value of assets and / or Population

benefitting from climate resilience measures

Agriculture and

fisheries

Agriculture and

Forestry

14 Support to comply with

mandatory requirements

40% 40% 40% 0%

• Hectares;

• Share of agricultural area supported for

complying with mandatory requirements;

• Share of forestry area supported for

complying with mandatory requirements;

Agriculture and

fisheries

Agriculture 15 Green investments, including

climate resilience measures

100% 100% 40% 0%

• Number of operations;

• Number of funding agreements;

• Number of smallholders in third countries;

• Installed capacity of renewable energy

(MW);

• Share of farms receiving investment support

contributing to climate change mitigation

and adaptation;

• Share of farms receiving investment support

related to natural resources;

• Share of farms receiving investment support

related to nature and biodiversity;

• GHG emissions avoided and removals in

tCO₂e;

• Ammonia emissions reduction;

• Share of farms enhancing digitalisation and

use of digital tools;

• Number of supported green investments in

rural businesses, other than farms and forest

holders;

• Value of assets and / or Population

benefitting from climate resilience measures

EN 4 EN

Agriculture and

fisheries

Agriculture 16 Investments in agriculture

and forestry (other than green

or to improve animal health,

biosecurity and animal

welfare)

0% 0% 0% 0%

• Number of operations;

• Number of small farmers;

• Number of funding agreements;

• Number of smallholders in third countries;

• Share of farms receiving support to increase

economic performance, including to improve resource efficiency and to diversify

household income;

• Total productive investment, including

infrastructure, in the forestry sector;

• Number of jobs sustained or created;

• Share of farms enhancing digitalisation and

use of digital tools;

• Installed capacity of renewable energy

(MW);

• GHG emissions avoided and removals in

tCO₂e;

• Ammonia emissions reduction;

Agriculture and

fisheries

Agriculture 17 Investments and

commitments to improve

animal health, biosecurity and

animal welfare

0% 0% 0% 0% • Number of operations;

• Number of livestock units;

• Number of funding agreements;

• Number of smallholders in third countries;

• Share of livestock units covered by

supported actions to improve animal health and biosecurity by species;

• Share of livestock units covered by

supported actions to improve animal welfare

by species;

Agriculture and

fisheries

Agriculture 18 Investments in basic services

and small infrastructure in

rural areas

0% 0% 0% 0% • Number of operations;

• Number of funding agreements;

• Number of smallholders in third countries;

• Share of rural population benefitting from

investment support in basic services and

infrastructure in rural areas

Agriculture and

fisheries

Agriculture 19 Support to the setting-up of

producer organisations

0% 0% 0% 0% • Number of producer organisations/producer

groups/interbranch organisations;

Agriculture and fisheries

Agriculture 20 Support to agricultural

sectors implemented by

producer organisations

0% 0% 0% 0%

• Number of operational programmes;

• Number of funding agreements;

• Share of farms in recognised producer

organisations with operational programmes

per sector;

• Number of people advised or trained;

• Share of farms enhancing digitalisation and

use of digital tools;

• Installed capacity of renewable energy

(MW);

Agriculture and

fisheries

Agriculture 21 Support for beekeeping 0% 0% 100% 0% • Number of actions;

• Number of beehives;

• Number of beneficiaries;

• Number of funding agreements;

• Number of smallholders in third countries;

Agriculture and fisheries

Agriculture 22 Support to the wine sector 0% 0% 0% 0% • Number of operations;

• Hectares;

• Number of beneficiaries;

• Hectolitres;

• Number of funding agreements;

• Number of smallholders in third countries;

• Share of farms with vineyards receiving

support to the wine sector;

• Number of people advised or trained;

• Share of farms enhancing digitalisation and

use of digital tools;

• Installed capacity of renewable energy

(MW);

EN 5 EN

Agriculture and

fisheries

Agriculture 23 Participation in and

promotion of recognised

quality schemes by the Union

and the Member States

0% 0% 0% 0% • Number of beneficiaries;

• Number of operations;

• Number of quality schemes for EU agri-

food products supported – by category (EU, national, voluntary certification);

Agriculture and

fisheries

Agriculture 24 Farm replacement services 0% 0% 0% 0% • Number of operations;

• Number of services set-up

• Number of smallholders in third countries;

Agriculture and fisheries

Agriculture 25 Agricultural advisory services 0% 0% 0% 0% • Number of operations;

• Number of services set-up;

• Number of smallholders in third countries;

• Number of people advised or trained;

• Number of farm advisors trained;

Agriculture and

fisheries

Agriculture 26 Enhance access to innovation

in agriculture

40% 40% 40% 0% • Number of preparatory projects;

• Number of implemented projects;

• Number of smallholders in third countries;

Agriculture and fisheries

Agriculture 27 Support for the distribution of

agricultural products to

schools (EU School scheme)

0% 0% 0% 40%

• Number of children; • Share of children benefitting of the EU

school scheme (within the target group);

Agriculture and fisheries

Agriculture 28 Support to risk management

measures, including climate

resilience measures

0% 100% 0% 0% • Number of farmers;

• Number of funds;

• Number of other beneficiaries;

• Number of funding agreements;

• Number of smallholders in third countries;

• Share of farms with supported crisis

payments and restoration measures;

• Value of assets and / or Population

benefitting from climate resilience measures

Agriculture and

fisheries

Agriculture 29 Crisis payments to farmers,

including to restore the

production potential and

exceptional market measures

0% 40% 0% 0% • Number of farmers;

• Number of other beneficiaries;

• Number of operations;

• Number of smallholders in third countries;

• Share of farms with supported crisis

payments and restoration measures;

• Value of assets and / or Population

benefitting from climate resilience measures

Agriculture and

fisheries

Agriculture 30 Price stabilisation 0% 0% 0% 0% • Tonnes of products;

• Share of production under public storage

and supported private storage – by sector;

Agriculture and

fisheries

Agriculture 31 Farm sustainability data

network

0% 0% 0% 0%

• Number of duly completed farm returns;

• Survey coverage: representativeness of EU

farms, utilised agricultural area, production (standard output), and agricultural labour

force

Agriculture and

fisheries

Agriculture 32 Digitalisation of farms 0% 0% 0% 0% • Number of ICT solutions;

• Number of operations;

• Share of farms enhancing digitalisation and

use of digital tools;

Agriculture and

fisheries

Agriculture 33 Alternative development in

third countries to reduce illicit

drug cultivation

0% 0% 0% 0%

• Number of smallholders in third countries;

Environment

and climate

Agriculture and

forestry

34 Agroforestry systems,

including climate resilience

measures

40% 100% 100% 0%

• Number of operations;

• Number of smallholders in third countries;

• Hectares of land under agroforestry;

• GHG emissions avoided and removals in

tCO₂e;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and fisheries

Agriculture and forestry

35 Forest management - not

green

0% 0% 0% 0% • Hectares of forest area under support;

EN 6 EN

Agriculture and

fisheries

Agriculture and

forestry

36 Forest – environmental and

climate commitments,

including climate resilience

measures

100% 100% 100% 0%

• Hectares;

• Share of forest land under forest –

environmental and climate commitments

• GHG emissions avoided and removals in

tCO₂e;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Agriculture and

forestry

37 Green investments in forest

and forestry, including

climate resilience measures

40% 100% 40% 0%

• Number of operations;

• Hectares of woody landscape features

(excluding agro forestry)

• Hectares of restored forest area

• GHG emissions avoided and removals in

tCO₂e;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Agriculture and

forestry

38 Prevention and restoration of

damage to forests, including

climate resilience measures

100% 100% 40% 0% • Number of investment support operations

for prevention and restoration of damage to

forests, with breakdown for reporting;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Agriculture and

forestry

39 Productive investments in

forest and forestry (including

industries, excluding green

investments and prevention

and restoration of damage)

0% 0% 0% 0%

• Number of operations;

Agriculture and

fisheries

Agriculture and

forestry

40 Setting-up support for

foresters

40% 40% 40% 0% • Number of operations; • Number of foresters newly set-up;

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

41 Advisory Councils 40% 40% 40% 0%

• Number of advisory councils; • Number of recommendations received;

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

42 Compensation for unexpected

external/environmental/climat

e/public health/market events

0% 40% 40% 0%

• Number of operations; • Number of jobs sustained – by gender;

• Number of businesses maintained;

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

43 Control and enforcement 0% 0% 100% 0%

• Number of operations; • Number of control means installed or

improved;

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

44 Data collection, support to

marine observation, analysis

and knowledge

40% 40% 40% 0%

• Number of operations;

• Number of services provided;

• EMODnet: Number of unique visitors per

month;

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

45 Integrated maritime policy,

including maritime security

and surveillance, and

maritime regional cooperation

and sea basin strategies

40% 40% 40% 0%

• Number of operations;

• Number of blue economy projects at sea

basin level;

• Ocean Literacy: Number of members in the

EU4Ocean coalition;

• Blue Economy Observatory: Number of

unique visitors per month;

EN 7 EN

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

46 Ocean governance 40% 40% 100% 0% • Number of ocean dialogues;

• Number of funding agreements related to

international processes (under UNCLOS);

• Number of projects;

• Coverage of international recipients

(number of organisations);

• Coverage of country recipients (number of

countries);

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

47 Investments in blue economy,

including smart specialisation

40% 40% 100% 0%

• Number of operations;

• Investments induced (EUR);

• Number of jobs sustained or created – by

gender;

• Number of businesses created;

• Number of SMEs supported;

• Number of S3 partnerships created;

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

48 Permanent cessation of

fishing activities

100% 100% 100% 0%

• Number of operations;

• Capacity of vessels withdrawn (GT and

kW);

• Number of people benefitting;

• Number of vessels scrapped;

Agriculture and fisheries

Fisheries, aquaculture and

ocean

49 Scientific advice, data

collection and market

intelligence

40% 40% 100% 0%

• Usage of data and information platforms,

research into specific maritime and fisheries

– related issues (number of users);

• Number of data calls launched;

• Number of fish stocks for which advice is

provided;

• Number of items on agenda of STECF

plenary meetings;

• Number of grants allocated for improvement

of the scientific advice on bi-annual frequency;

• EUMOFA: Number of unique visitors per

month;

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

50 Support to climate adaptation

and resilience in fisheries,

aquaculture and blue

economy sectors

40% 100% 40% 0%

• Number of operations;

• Number of actions contributing to climate

adaptation;

• Value of assets and / or Population

benefitting from climate resilience measures

Agriculture and fisheries

Fisheries, aquaculture and

ocean

51 Support to create and

maintain attractive fishery,

aquaculture and processing

sectors

40% 40% 40% 0%

• Number of operations;

• Number of people trained – by gender;

• Number of start-ups supported;

• Number of loans/loan guarantees provided;

• Number of jobs sustained or created – by

gender;

• Number of people up to 40 years old

employed in the sector – by gender;

• Number of entities increasing social

sustainability;

• Innovations developed (number of new

products, services, processes, business models or methods);

EN 8 EN

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

52 Support to development and

transition of coastal

communities, including

climate resilience measures

40% 40% 40% 0%

• Number of operations;

• Number of coastal areas supported (ESTAT

definition);

• Number of SMEs supported in

diversification activities;

• Number of people trained/reskilled – by

gender;

• Number of local and regional authorities

supported (e.g. in local transition strategies);

• Value of assets and / or Population

benefitting from climate resilience measures

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

53 Support to energy transition

in maritime, fisheries and

aquaculture

100% 40% 40% 0%

• Number of operations;

• Number of innovations developed;

• Decrease in GHG emissions;

• Investment in new (clean) technologies

(EUR);

• Number of energy audits performed;

• Number of pilot projects supported;

• Number of retrofits;

• Number of crew / managers trained on

energy transition;

Agriculture and fisheries

Fisheries, aquaculture and

ocean

54 Support to sustainable

fisheries and aquaculture

practices, including climate

resilience measures

0% 40% 100% 0%

• Number of operations;

• Number of actions contributing to a good

environmental status, including nature

restoration, conservation, protection of

ecosystems, biodiversity;

• Number of actions contributing to

implementing and monitoring marine

protected areas including Natura 2000;

• Number of actions contributing to animal

health and welfare;

• Number of areas addressed;

• Value of assets and / or Population

benefitting from climate resilience measures;

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

55 Temporary cessation of

fishing activities

100% 0% 100% 0%

• Number of operations;

• Number of people benefitting;

• Number of vessels benefitting;

• Number of enterprises benefitting;

Agriculture and fisheries

Fisheries, aquaculture and

ocean

56 International Agreements

with Fisheries Organisations

40% 40% 100% 0%

• Number of agreements;

• Number of fishing possibilities for EU

vessels;

• Number of conservation measures based on

scientific advice;

Agriculture and

fisheries

Fisheries,

aquaculture and ocean

57 Promotion and marketing of

sustainable aquaculture and

fisheries products including

circular use, market stability

and transparency

0% 0% 40% 0%

• Number of operations;

• Number of entities benefitting from

promotion and information activities;

• Number of CMO professional organisations

(PO, APOs, IBOs);

• Share of production put on the market by

CMO professional organisations;

EN 9 EN

Agriculture and

fisheries

Fisheries,

aquaculture and

ocean

58 Sustainable Fisheries

Partnership Agreements

(SFPAs), including climate

resilience measures

0% 0% 100% 0%

• Number of agreements;

• Number of fishing possibilities for EU

vessels;

• Number of fisheries sectoral support actions

supported;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Food and feed 59 Animal and plant health,

including climate resilience

measures

0% 40% 40% 0% • Number of veterinary programmes;

• Number of approved phytosanitary

programmes;

• Number of emergency measures, of which

veterinary/phytosanitary;

• Number of successfully implemented

national programmes;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Food and feed 60 Investments and

commitments to improve

animal health and biosecurity,

including climate resilience

measures

0% 40% 40% 0% • Number of farms/SMEs supported – by

gender;

• Number of livestock units/animals covered

by supported actions by species;

• Number of smallholders in third countries

reached with EU supported interventions

aimed to increase their sustainable production, access to markets and/or

security of land – by gender;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Food and feed 61 Safe and sustainable food

production, including climate

resilience measures

0% 40% 40% 0% • Number of professionals trained on

antimicrobial resistance;

• Number of stakeholders supported to reduce

food losses and waste;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Agriculture and

fisheries

Reforms 62 Agriculture, Fisheries and

Food and feed policy and

regulatory framework

0% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

finalised;

• Number of implementing regulation or

guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public

administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under implementation in third countries;

EN 10 EN

Business

support

Business

development

63 Support to innovation and

advanced support services for

SMEs – Processes,

Ecosystems, and Strategic

Development (including

management, marketing and

design services)

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Number of supported enterprises that

reached at least a basic level of Digital Intensity Index;

Business

support

Business

development

64 Responsible business conduct

and corporate sustainability,

including climate resilience

measures (of both

manufacturing process and

supply chains)

0% 40% 0% 0% • Number of actions funded on corporate

sustainability;

• Number of actions funded on responsible

business conduct;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Business

support

Business

development

65 Business development in the

form of support services for

enterprises (including

management, marketing and

design services) (excl.

infrastructures, digitalisation

and technology investments)

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

Business

support

Business

development

66 Business infrastructure

(including industrial parks

and sites)

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

Business

support

Business

development

67 Digitalisation of businesses 0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of private users of the European

Digital Innovation Hubs – by business size, sector and technology;

• Number of supported enterprises that have

taken up AI or Data Analytics or Cloud

computing technologies;

• Number of supported enterprises that have

taken up AI or Data Analytics or Cloud

computing technologies developed by European providers;

• Number of economic operators using the

Business Wallets;

Business

support

Business

development

68 Extraction and processing of

critical raw materials

40% 0% 0% 0% • Tonnes of critical raw material extracted;

• Tonnes of critical raw material processed;

• Number of jobs sustained or created in

enterprises supported – by gender;

Business

support

Business

development

69 Support to industries (textiles,

chemicals, fertiliser plants,

cement/lime/plaster, basic

metals) in third countries;

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

Business

support

Decarbonisation 70 Decarbonisation in energy-

intensive industries

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• GHG emission reductions (tCO2e);

• Pollutant reduction (PM2.5 and NOX) in

tonnes;

EN 11 EN

Business

support

Decarbonisation 71 Decarbonisation of other

industries

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• GHG emission reductions (tCO2e);

• Pollutant reduction (PM2.5 and NOX) in

tonnes;

Business support

Bioeconomy 72 Investments in bioeconomy 40% 0% 40% 0% • Number of new bio-based production

facilities or demonstration plants supported;

• Number of biorefineries supported;

• Number of bioeconomy projects funded;

• Number of jobs sustained or created in

enterprises supported – by gender;

Business support

Outermost regions

73 Specific actions to compensate

additional costs due to size

market factors

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of public institutions supported to

develop services, products and processes;

• Number of jobs sustained or created in

enterprises supported – by gender;

Business

support

Reforms 74 Business environment and

regulatory framework

(including SME policies and

industrial policies)

0% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

finalised;

• Number of implementing regulation or

guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public

administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under

implementation in third countries;

Business

support

Reforms 75 Access to finance and growth

financing

0% 0% 0% 0%

Business

support

Reforms 76 Support financial stability

and further the Savings and

Investments Union, retail,

banking and capital markets,

corporate accounting and

auditing standards

0% 0% 0% 0%

Business

support

Technology

investments

77 Manufacturing – new

emerging priorities

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of high-growth enterprises

supported;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

78 Manufacturing of

batteries/storage

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• GHG emission reductions (tCO2e);

• Investment mobilised (EUR);

• Increased capacity (output per year);

EN 12 EN

Business

support

Technology

investments

79 Biotechnologies, including

medicines – availability and

manufacturing

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of medicines centrally authorised

for unmet needs;

• Number of authorised novel antibiotics;

• Number of clinical trials authorised per

phase;

• Number of medical devices and in vitro

diagnostic medical devices;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

80 Manufacturing of circular

economy technology

100% 0% 100% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

81 Manufacturing of clean

technologies

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business support

Technology investments

82 Manufacturing of clean

transport technologies

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

83 Manufacturing of deep and

digital technologies (e.g.

semiconductors, quantum)

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

84 Manufacturing of electrolyser 100% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Electrolyser capacity produced (MW);

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

85 Manufacturing of renewable

energy technology

100% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

Business

support

Technology

investments

86 Manufacturing of other

technologies

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• Increased capacity (output per year);

EN 13 EN

Culture,

tourism and

media

Culture and

creative sectors

87 Creative, cultural and arts

activities and services

0% 0% 0% 40% • Number of specific projects supported (such

as theatre productions, cultural events) of which European cultural works;

• Number of artists and cultural professionals

supported disaggregated by EU/non-EU –

by gender;

• Organisations supported that engage in

cross-border artistic and cultural

cooperation;

• Number of transnational

cooperations/partnerships supported;

• Number of people accessing European

cultural and creative works – by country of origin of the works (their own/others) and

by gender;

• Number of people accessing cultural and

creative works;

• Number of jobs sustained or created in

enterprises supported

• Number of artists or cultural professionals

who have acquired new skills or

competences;

Culture, tourism and

media

Culture and creative sectors

88 Physical regeneration and

security of public spaces

0% 0% 0% 0% • Open space created or rehabilitated in urban

areas (m2); • Number of annual users;

Culture,

tourism and media

Media 89 Media freedom and pluralism,

media viability, and access to

news content

0% 0% 0% 0% • Number of organisation supported – by

micro, small & medium, large;

• Number of cases of media and journalists

under threat detected and assessed;

• Number of professional journalistic content

pieces produced under support;

• Number of supported news media entities;

• Number of projects across borders;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Total audience reach and engagement in

supported actions;

• Number of digital tools adopted

• Share of total production from digital

products;

• Number of innovative editorial projects;

Culture,

tourism and

media

Media 90 Enhance detection and

countering of disinformation

and media literacy

0% 0% 0% 40% • Number of fact-checking initiatives;

• Number of disinformation cases formally

reported and assessed;

• Number of supported actions on digital and

media literacy;

• Number of people reached by

disinformation countermeasures and media

literacy measures – by gender;

Culture,

tourism and media

Media 91 Media and entertainment:

support creation, circulation

and access to audiovisual

works

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of audiovisual works supported for

creation and for distribution/promotion;

• Number of cinemas, film festivals and

markets supported;

• Number of supported audiovisual works in

lesser-used languages;

• Number of co-production supported;

• Number of works supported for

development that are released within 4 years

after being given support;

• Number of video games supported for

development that are released;

• Number of jobs sustained or created in

enterprises supported – by gender;

EN 14 EN

Culture,

tourism and

media

Reforms 92 Culture, tourism and media

reforms

0% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

finalised;

• Number of implementing regulation or

guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public

administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under

implementation in third countries;

Culture,

tourism and

media

Tourism 93 Protection, development and

promotion of cultural heritage

and tourism services

(excluding infrastructures)

0% 0% 0% 40% • Number of sites supported, including by

digital means;

• Number of capacity and skills development

activities supporting cultural actors and

operators;

• Number of promotion activities of cultural

heritage as well as targeting audience engagement;

• Number of visitors;

• Number of people reached (including digital

audience);

• Number of jobs sustained or created in

supported entities – by gender;

• Number of partnerships created among sites;

Culture,

tourism and media

Tourism 94 Tourism financial support 0% 0% 0% 40% • Number of hospitality tourism sector

businesses supported, incl. hospitality businesses, tour operators, travel agencies;

• Number of Destination Management

Organisations supported in investing in

public tourism assets and services or

investing in promotion activities;

• Number of tourism staff and students

supported in upskilling/reskilling;

• Number of visitors;

• Number of people reached (including digital

audience);

• Number of jobs sustained or created in

supported entities – by gender;

Culture, tourism and

media

Tourism 95 Tourism financial support for

sustainable tourism activities

40% 40% 40% 40% • Number of Destination Management

Organisations supported in investing in

public tourism assets and services, implementing actions aimed at balanced and

sustainable development or investing

climate resilience and adaptation;

• Number of visitors;

• Number of people reached (including digital

audience);

• Number of jobs sustained or created in

supported entities – by gender;

EN 15 EN

Digital

technologies

and infrastructures

Connectivity 96 3C networks (including

FTTP, 5G, 6G)

0% 0% 0% 0%

• Number of households passed by gigabit

networks;

• Number of households connected by gigabit

networks;

• Number of secure edge nodes deployed,

measured as total number of deployed

climate-neutral, secure edge nodes

integrated with 5G/6G networks;

• Number of additional premises connected to

gigabit networks – by dwellings and enterprises;

• Number of users of new and upgraded

public digital services, products and

processes;

• Number of users of new and upgraded

digital services, products and processes

developed by enterprises;

• Number of enterprises reaching high digital

intensity;

Digital technologies

and

infrastructures

Connectivity 97 Digital backbone networks,

including subsea cable

networks (excl. satellites)

0% 0% 0% 0%

• Total length of (newly) deployed

submarine/terrestrial cables, in km;

• Total length of upgraded

submarine/terrestrial cables, in km;

• Total additional capacity created, in number

of fibre-pairs;

• Total additional capacity created, in Tbps;

• Number of cable repair vessels and modules

deployed;

• Number of supported strategic cable

projects – by type (Cable Projects of

European Interest/others);

• Number of users of new and upgraded

public digital services, products and

processes;

• Number of users of new and upgraded

digital services, products and processes developed by enterprises

• Number of enterprises reaching high digital

intensity;

Digital

technologies

and infrastructures

Digital

capacities and

advanced technologies

98 AI, data and robotics –

deployment and scale-up

0% 0% 0% 0%

• Number of European Data Spaces

supported;

• Number of European Digital Hubs

supported;

• Number of enterprises supported – by

micro, small & medium, large;

• Number of users of new and upgraded

digital services, products and processes;

• Number of supported enterprises having

taken up European AI technologies;

• Increased EU data centre capacity

(measured in MW);

• Share of data centre capacity deployed by

European providers;

• Size of AI-ready workforce;

• Number of jobs sustained or created in

enterprises supported – by gender;

Digital

technologies

and

infrastructures

Digital

capacities and

advanced

technologies

99 Cloud edge – deployment 0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Number of cloud and edge facilities

supported;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Number of supported enterprises having

taken up cloud computing;

• Number of new cloud and edge data centres

created

Digital

technologies and

infrastructures

Digital

capacities and advanced

technologies

100 Cybersecurity – deployment

and scale-up

0% 0% 0% 0% • Number of enterprises supported – by

micro, small & medium, large;

• Number of public organisations supported;

• Number of supported entities using

cybersecurity facilities;

EN 16 EN

Digital

technologies

and infrastructures

Digital

capacities and

advanced technologies

101 HPC and Quantum –

deployment and scale-up

0% 0% 0% 0% • Number of High-Performance Computers

and quantum computers procured;

• Number of enterprises supported – by

micro, small & medium, large;

• Number of public organisations supported;

• Number of supported users of HPC and/or

quantum computers;

• Increased HPC and Quantum capacity;

Digital

technologies and

infrastructures

Digital

capacities and advanced

technologies

102 Semiconductors, photonics

and quantum chips –

Manufacture and deployment

0% 0% 0% 0%

• Number of enterprises supported – by

micro, small & medium, large;

• Value of semiconductor production in

Europe;

• Number of quantum chip pre-production

facilities created in Europe;

Digital

technologies

and infrastructures

Digital

capacities and

advanced technologies

103 Software engineering

technologies and Open

Internet Stack

0% 0% 0% 0%

• Number of Open Stack components

reaching maturity and catalogued;

• Number of users of Open Stack

components;

• Number of European enterprises using

open-source software;

Digital technologies

and

infrastructures

Digital capacities and

advanced

technologies

104 Virtual worlds and web 4.0 –

deployment

0% 0% 0% 0%

• Number of projects;

• Number of cities and communities having

developed a Local digital Twin with

associated visualisation, modelling and

prediction capabilities;

Digital

technologies

and infrastructures

Digital

capacities and

advanced technologies

105 Digital business and digital

wallet applications and

infrastructures

0% 0% 0% 0%

• Number of initiatives supporting digital

business and digital wallet applications and

infrastructures;

• Number of use cases developed;

• Number of supported economic operators

using the Business Wallets;

• Number of users of business wallets and of

digital identity infrastructure;

Digital

technologies

and infrastructures

Digital

capacities and

advanced technologies

106 Digital twin platforms: Digital

vehicle, digital human, digital

earth – deployment and large-

scale testing

0% 0% 0% 0%

• Number of projects in digital twin

platforms; • Number users of the digital twin platforms;

Digital

technologies and

infrastructures

Digital

capacities and advanced

technologies

107 Other emerging technologies

– deployment and scale-up

(e.g. virtual worlds, software

technologies and open

Internet stack)

0% 0% 0% 0% • Number of initiatives supporting emerging

technologies;

• Capacity of incubation created;

• Enterprises supported (of which: micro,

small, medium, large);

• Number of supported actors proposing

disruptive digital applications and services;

• New enterprises surviving in the market;

Digital

technologies and

infrastructures

Reforms 108 Digital policy and regulatory

framework

0% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

finalised;

• Number of implementing regulation or

Digital technologies

and

infrastructures

Reforms 109 Digital connectivity,

infrastructure and market

functioning

0% 0% 0% 0%

EN 17 EN

Digital

technologies

and infrastructures

Reforms 110 Digital finance and payments

policy

0% 0% 0% 0% guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under

implementation in third countries;

Education and skills

Education 111 Early childhood education

and care (excluding

infrastructure)*

0% 0% 0% 100% • Number of teachers trained – by gender and

age;

• Number of curricula developed, study

programmes or courses implemented;

• Number of teaching or learning equipment

and digital means provided;

• Number of organisations involved in

cooperation projects;

• Number of new childcare places created or

maintained;

• Number of children benefitting from

curricula developed and programme implemented;

• Number of children benefitting from

teachers trained;

• Number of children benefitting from

equipment's purchased;

Education and

skills

Education 112 Primary education (excluding

infrastructures)

0% 0% 0% 100% • Number of teachers trained – by gender and

age;

• Number of curricula developed, study

programmes or courses implemented;

• Number of teaching or learning equipment

and digital means provided;

• Number of organisations involved in

cooperation projects;

Number of new childcare places created or maintained;

• Number of children benefitting from

curricula developed and programme

implemented;

• Number of children benefitting from

teachers trained;

Number of children benefitting from

equipment's purchased;

Education and skills

Education 113 Secondary education

(excluding infrastructures)

0% 0% 0% 100%

Education and

skills

Education 114 Tertiary education (excluding

infrastructures)

0% 0% 0% 100%

Education and

skills

Education 115 Initial vocational education

(excluding infrastructures)

0% 0% 0% 100% • Number of participants – by gender, by skill

sectors (including STEM);

• Number of apprenticeships or work-based

learning supported;

• Number of teachers trained – by gender and

age;

• Number of curricula developed, study

programmes or course implemented;

• Number of teaching or learning equipment

and digital means provided;

• Number of students benefitting from

curricula developed and programme

implemented;

• Number of students benefitting from

teachers trained;

• Number of students benefitting from

equipment's purchased;

Education and

skills

Education 116 Improving access of people

with disabilities to education

0% 0% 0% 100% • Number of participants – by gender and by

age;

• Number of participants in education or

trainings – by gender;

EN 18 EN

Education and

skills

Education 117 Improving access of

marginalised communities

such as the Roma to education

0% 0% 0% 100% • Number of participants – by gender and by

age;

• Number of participants in education or

trainings – by gender;

Education and

skills

Education 118 Education for refugees in

third countries

0% 0% 0% 0% • Number of children benefitting – by level of

education: pre-primary, primary, lower

secondary level and upper secondary level;

• Percentage (national level) of refugees

enrolled in school – by level of education: Pre-primary level, Primary level, Lower

Secondary level and Upper Secondary level;

Education and

skills

Education 119 Teacher training – education

level unspecified

0% 0% 0% 100% • Number of participants to trainings – by

gender • Number of students benefitting – by gender;

Education and

skills

Education 120 Learning mobility (education

sectors incl. non-formal and

informal education and

youth)

0% 0% 0% 100% • Number of staff – by gender and age;

• Number of learners – by gender, by age, by

socio-economic background and by sectors

of skills (including STEM);

• Number of participants in activities directly

promoting EU values, fostering solidarity

and civil engagement;

• Share of participants considering that they

have benefitted from their participation;

• Share of participants considering that they

have increased their key competences;

• Share of participants considering that they

have an increased European sense of

belonging;

Education and

skills

Education 121 Early childhood education

facilities, schools and

universities – Development

and construction of new zero-

emission or nearly zero-

emission buildings

100% 40% 0% 40%

• m² constructed combined and New capacity

for education facilities (number of students);

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users – by gender;

Education and skills

Education 122 Early childhood education

facilities, schools and

universities – Development

and construction of other

buildings

0% 0% 0% 40%

• m² constructed combined and New capacity

for education facilities (number of students);

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users – by gender;

Education and

skills

Reforms 123 Early childhood education

and care reforms*

0% 0% 0% 100% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

Education and skills

Reforms 124 Education, youth and sport

reforms

0% 0% 0% 100%

Education and

skills

Reforms 125 Skills and adult learning

reforms

0% 0% 0% 100%

EN 19 EN

Education and

skills

Reforms 126 Education and initial

vocational education and

training policy and regulatory

framework

0% 0% 0% 100% finalised;

• Number of implementing regulation or

guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under

implementation in third countries;

Education and skills

Skills 127 Basic skills (incl. literacy,

mathematics, science, and

citizenship, excl. digital and

green skills)

0% 0% 0% 100% • Number of participants – by gender, by

labour market status, by age, and by

education level;

• Number of organisations involved in

transnational cooperation activities

disaggregated by type of skills: basic skills

and citizenship competence;

• Number of participants gaining a

qualification or self reported skills

improvement – by gender;

• Number of organisations involved in cross-

border cooperation activities disaggregated

by typology of skill;

Education and

skills

Skills 128 Advanced digital skills 0% 0% 0% 100% • Number of participants – by gender, by

labour market status, by age, and by education level;

• Number of organisations involved in

transnational cooperation activities;

• Number of participants gaining a

qualification or self reported skills

improvement – by gender;

• Number of organisations benefitting from

their participation in cross-border

cooperation activities;

Education and skills

Skills 129 Basic digital skills 0% 0% 0% 100%

• Number of participants – by gender, by

labour market status, by age, and by

education level;

Number of organisations involved in transnational cooperation activities;

• Number of participants gaining a

qualification or self reported skills

improvement – by gender;

• Number of organisations benefitting from

their participation in cross-border

cooperation activities;

• Number of participants who have reached at

least a basic level of digital skills according to the ESTAT’s DSI definition – by gender;

Education and

skills

Skills 130 Green skills 100% 40% 40% 100%

• Number of participants – by gender, by

labour market status, by age, and by

education level; Number of organisations involved in

transnational cooperation activities

• Number of participants gaining a

qualification or self reported skills

improvement – by gender;

• Number of organisations benefitting from

their participation in cross-border

cooperation activities;

Education and skills

Skills 131 Financial literacy skills 0% 0% 0% 100%

Education and

skills

Skills 132 Up-skilling and re-skilling for

marginalised communities

such as the Roma

0% 0% 0% 100%

EN 20 EN

Education and

skills

Skills 133 Up-skilling and re-skilling for

persons with disabilities

0% 0% 0% 100%

Education and skills

Skills 134 Adult learning 0% 0% 0% 100%

• Number of participants – by gender, by

labour market status, by age, by education level and by skill sectors (including STEM);

• Number of new curricula or new

programmes developed/implemented;

• Number of school equipment and digital

means;

• Number of organisations involved in

transnational cooperation activities;

• Number of participants gaining a

qualification or self reported skills

improvement – by gender;

• Number of organisations benefitting from

their participation in cross-border

cooperation activities;

• Number of adult learners benefitting from

curricula developed and programmes

implemented – by gender;

• Number of adult learners benefitting from

equipment purchased – by gender;

Education and

skills

Sport 135 Promotion of sport and

physical activity

0% 0% 0% 40%

• Number of cooperation partnerships in the

field of sport;

• Number of participants – by gender

• Number of participants in sport mobility

activities – by gender and age

• m² of outdoor sport facilities;

• Number of sport initiatives and events;

• Number of participants considering that they

have benefitted from their participation;

• Number of participants considering that they

have increased their key competences;

• Number of participants considering that they

have an increased European sense of

belonging;

• Number of annual users of new or

modernised outdoor sports facilities – by

gender;

Education and

skills

Youth 136 Non-formal and informal

education and learning

(excluding infrastructures)

0% 0% 0% 100%

• Number of participants – by gender, by age,

by socio-economic background;

• Number of organisations involved in cross-

border cooperation partnerships in the field of youth ;

• Number of participants considering that they

have benefitted from their participation;

• Number of participants considering that they

have increased their key competences;

• Number of participants considering that they

have an increased European sense of

belonging;

Education and

skills

Youth 137 Volunteering 0% 0% 0% 100%

• Number of participants – by gender, by age,

by socio-economic background;

• Number of organisations involved in cross-

border cooperation partnerships in the field

of youth;

• Number of participants considering that they

have benefitted from their participation;

• Number of participants considering that they

have increased their key competences;

• Number of participants considering that they

have an increased European sense of

belonging;

Effective public

administration

Administrative

capacity

138 Reinforcement of the capacity

of Member State and third

countries administrations,

beneficiaries and relevant

partners (excluding

digitalisation)

0% 0% 0% 0% • Number of projects/activities;

• Number of institutions included in the

projects;

• Number of people participating in the

project;

• Users of new and upgraded public services,

products and processes;

EN 21 EN

Effective public

administration

Administrative

capacity

139 Technical assistance to

Member States

0% 0% 0% 0% • Number of technical assistance projects in

EU Member States;

• Number of TAIEX events organised in

support of non-EU countries public administrations;

• Number of TWINNING projects organised

in support of non-EU countries public administrations;

Effective public

administration

Administrative

capacity

140 Protection of the euro against

counterfeiting

0% 0% 0% 0%

• Number of counterfeit euros detected;

• Number of illegal workshops dismantled;

• Number of unique competent authorities

applying to the Pericles V programme;

• Satisfaction rate of participants in the

actions financed by the Pericles V

programme;

• Feedback of participants (satisfaction rate)

who have already taken part in previous

Pericles actions, regarding the impact of the

Pericles V programme on their activities in protecting the euro against counterfeiting;

Effective public

administration

Cooperation 141 Customs Union, Taxation 0% 0% 0% 0% • Number of participations in joint actions

across borders;

• Number of action plans, working practices,

guidelines and recommendations jointly developed;

• Number of task forces (pilot) developed and

implemented;

• Number of organisations/administrations

cooperating across borders;

• Number of projects for innovation networks

across borders;

• Number of actions focused on cooperation

and collaboration between public administrations;

• Number of projects/activities;

• Availability of the Common

Communication Network (CCN)/CCN2;

• Percentage of officials reporting that their

organisation has taken up jointly developed

working practices, guidelines,

recommendations and action plans;

• Number of legal or administrative obstacles

across borders investigated;

• Number of organisations/administrations

cooperating across borders;

• Number of participations in joint

actions/projects across borders;

EN 22 EN

Effective public

administration

Cooperation 142 Member States cooperation

and networks

0% 0% 0% 0% • Number of participations in joint actions

across borders;

• Number of strategies and action plans

jointly developed;

• Number of pilot actions developed jointly

and implemented in projects;

• Number of participations in joint training

schemes;

• Number of joint administrative or legal

agreements signed;

• Number of organisations/administrations

cooperating across borders;

• Number of projects for innovation networks

across borders;

• Number of projects supporting cooperation

across borders to develop urban – rural

linkages;

• Number of actions focused on cooperation

and collaboration between public

administrations;

• Number of joint strategies and action plans

taken up by organisations;

• Number of completions joint training

schemes;

• Number of legal or administrative obstacles

across borders alleviated or resolved;

• Number of people covered by joint

administrative or legal agreements signed;

• Number of organisations/administrations

cooperating across borders;

• Number of participations in joint

actions/projects across borders;

• Number of solutions taken up or up scaled

by organisations;

Effective public administration

Digitalisation 143 Digitalisation of public

administration and public

services (excluding justice,

health, transport, energy and

water sectors)

0% 0% 0% 0% • Number of ICT solutions supported;

• Number of public institutions supported to

develop digital services, products and

processes;

• Share of digital public services provided

using European suppliers;

• Users of new and upgraded digital public

services, products and processes;

Effective public

administration

Statistics 144 European official statistics 0% 0% 0% 0% • European statistics disseminated according

to the yearly release calendar;

• Statistical coverage;

• User satisfaction with data and services

provided by Eurostat;

Effective public

administration

Statistics 145 Other statistics 0% 0% 0% 0%

• Number of projects supported;

• Statistical coverage;

• User satisfaction with data and services

provided by statistical bodies;

Effective public administration

Reforms 146 Public administration policy

and regulatory framework

0% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;

• Number of stakeholder consultations

finalised;

• Number of implementing regulation or

guidelines in force;

• Number of strategy or framework adoption

finalised;

• Number of public services or processes

developed;

• Number of TAIEX events organised in

support of non-EU countries' public

Effective public

administration

Reforms 147 Budgetary framework and

fiscal governance

0% 0% 0% 0%

Effective public administration

Reforms 148 Protection of the EU financial

interests

0% 0% 0% 0%

Effective public

administration

Reforms 149 Civil service 0% 0% 0% 0%

Effective public administration

Reforms 150 Digitalisation of public

administration and public

services reforms

0% 0% 0% 0%

Effective public administration

Reforms 151 Long-term sustainability of

public finances

0% 0% 0% 0%

Effective public

administration

Reforms 152 Organisation and

management

0% 0% 0% 0%

EN 23 EN

Effective public

administration

Reforms 153 Private sector debt and

insolvency framework

0% 0% 0% 0% administrations;

• Number of TWINNING projects organised

in support of non-EU countries' public

administrations;

• Number of relevant public policies

developed/revised and/or under

implementation in third countries;

Effective public administration

Reforms 154 Public procurement and

concessions

0% 0% 0% 0%

Effective public

administration

Reforms 155 Public quality of policy

development and coordination

0% 0% 0% 0%

Effective public administration

Reforms 156 Quality of law and policy

making

0% 0% 0% 0%

Effective public

administration

Reforms 157 Regional development and

local public services

0% 0% 0% 0%

Effective public administration

Reforms 158 Single market, competition

and State aid

0% 0% 0% 0%

Effective public

administration

Reforms 159 State-owned enterprises 0% 0% 0% 0%

Effective public administration

Reforms 160 Taxation policy, Tax

administration, tax evasion

and tax avoidance

0% 0% 0% 0%

Effective public administration

Reforms 161 Communications policy and

administrative management

0% 0% 0% 0%

Energy Renewable fuels

of non-

biological origin

162 Manufacture of renewable

fuels of non-biological origin

for consumption as fuel in the

aviation sector or maritime

sector, except hydrogen

100% 0% 0% 0% • New or additional manufacturing capacity

(m3/tonnes) for aviation fuel;

• New or additional manufacturing capacity

(m3/tonnes) for road fuel;

• New or additional manufacturing capacity

(m3/tonnes) for maritime fuel;

• New or additional manufacturing capacity

(m3/tonnes) of other type of fuel;

• Annual GHG emissions avoided in tCO2e;

• Volume produced (m3/tonnes);

Energy Bioenergy 163 Manufacture of sustainably

sourced biofuels in line with

directive 2018/2001

100% 0% 0% 0% • New or additional manufacturing capacity

(MJ or ktoe/year) for aviation fuel;

• New or additional manufacturing capacity

(MJ or ktoe/year) for road fuel;

• New or additional manufacturing capacity

(MJ or ktoe per years) for maritime fuel;

• New or additional manufacturing capacity

(MJ or ktoe per year) of other type of fuel;

• Annual GHG emissions avoided in tCO2e;

• Energy produced (MJ or ktoe per year);

Energy Bioenergy 164 Manufacture of sustainable

biogas in line with directive

2018/2001

100% 0% 0% 0% • New or additional biogas manufacturing

capacity (Nm3/hour);

• Annual GHG emissions avoided in tCO2e;

• Energy produced (Nm3/hour);

Energy Bioenergy 165 Storage and blending of liquid

sustainable biogas and

biomethane, liquified

biomethane, bio propane, bio

butane, or similar synthetic

alternative fuels

100% 0% 0% 0% • Number of storages and working fuel

volume in GWh;

• Volume (Nm3) and type stored unit as mcm

– by fuel type;

• Annual GHG emissions avoided in tCO2e;

• Energy produced (Nm3);

EN 24 EN

Energy Bioenergy 166 Transportation of liquid

sustainable biogas and

biomethane, liquified

biomethane, bio propane, bio

butane, or similar synthetic

alternative fuels

100% 0% 0% 0%

• Pipeline length (in km);

• Increased transmission capacity in Mt/year;

• Annual number of users at the constructed

alternative fuels infrastructure;

• Volume (Nm3) of alternative fuels

consumed at the built infrastructure

(charging points);

Energy Carbon capture

and storage

167 Construction/installation and

managing of CO2 hubs (e.g.,

tanks, compression,

purification, phase change,

change of transportation

mode)

100% 0% 0% 0%

• New or additional capacity installed

(tonnes);

• Expansion of EU CO2 Transport network

created (in km);

• tCO2e treated;

Energy Carbon capture

and storage

168 Construction/installation of

facilities for CO2 capture and

post-treatment

100% 0% 0% 0% • New or additional capacity installed

(tonnes);

• Expansion of EU CO2 Transport network

created (in km);

• tCO2e stored or utilised;

Energy Carbon capture

and storage

169 Construction of mode of

transport of CO2 by mobile

and fixed assets (including

trucks, rail, ships, new or

repurposed pipelines)

100% 0% 0% 0%

• Total CO2 transport capacity (tonnes);

• Expansion of EU CO2 Transport network

created (in km);

• tCO2e stored or utilised;

Energy Carbon capture and storage

170 Underground permanent

geological storage of CO2

(new or repurposed storages)

100% 0% 0% 0%

• Storage capacity of CO2 (tonnes); • Annual GHG emissions avoided in tCO2e;

• tCO2e stored;

Energy Carbon capture and storage

171 Measures targeting the

climate resilience of carbon

capture and storage

100% 100% 0% 0% • Transport and storage capacity with

increased resilience (tonnes);

• Value of assets and / or Population

benefitting from climate resilience

measures;

Energy Electricity generation

172 Electricity generation using

concentrated solar power

(CSP) technology

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW);

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction in tonnes (PM2.5 and

NOx);

• Number of people in third countries with

access to electricity – by new access and

improved access;

Energy Electricity

generation

173 Electricity generation using

solar photovoltaic technology

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW);

Energy Electricity

generation

174 Electricity generation from

onshore wind energy

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW);

Energy Electricity

generation

175 Electricity generation from

offshore wind energy

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW);

Energy Electricity generation

176 Electricity generation from

geothermal energy

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production from geothermal

energy (MW);

Energy Electricity generation

177 Electricity generation from

hydropower

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) from

hydropower;

Energy Electricity generation

178 Electricity generation from

ocean energy

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) by type

(wave energy, tidal energy);

EN 25 EN

Energy Electricity

generation

179 Electricity generation from

sustainable bioliquids

40% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) from sustainable bioliquids;

Energy Electricity

generation

180 Electricity generation from

biomass with GHG emissions

reductions following values

included in Directive

2023/2413 (Renewable Energy

Directive)

40% 0% 0% 0%

• New or additional energy capacity installed

in electricity production (MW) from

biomass;

Energy Electricity

generation

181 Electricity generation from

other biomass, compliant with

sustainability criteria laid

down in Directive 2018/2001

40% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) from biomass;

• New or additional energy capacity installed

in electricity production (MW) from solid municipal waste;

Energy Electricity

generation

182 Electricity generation from

renewable hydrogen

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) from

renewable hydrogen;

Energy Electricity

generation

183 Electricity generation from

low-carbon hydrogen

40% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW) from low-

carbon hydrogen;

Energy Electricity

generation

184 Renewable energy for isolated

grids and standalone systems

100% 0% 0% 0% • New or additional energy capacity installed

in electricity production (MW);

Energy Electricity

generation

185 Electricity generation with

innovative other renewable

energy technologies sources,

as defined in directive

2018/2001

100% 0% 0% 0%

• New or additional energy capacity installed

in electricity production (MW);

Energy Electricity generation

186 Cross-border renewable

energy projects in line with

CEF Regulation

100% 0% 0% 0% • New or additional renewable energy

capacity installed (MW) for electricity

generation, heating and cooling, renewable hydrogen production or transport;

• New or additional storage capacity installed

(MWh);

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction (in tonnes);

Energy Energy

generation

resilience

187 Measures targeting the

climate resilience of energy

sources and power generation

0% 100% 0% 0% • Power generation capacity with improved

resilience;

• Value of assets and / or Population

benefitting from climate resilience measures;

Energy Energy

efficiency

188 Energy efficiency support

measures, including advisory

services, project development

assistance, portfolio

structuring support, and

support to uptake of energy

efficiency services

100% 40% 0% 0% • Number of buildings or building units

targeted by the funded services by type (by residential, non-residential, public building);

• Number of SMEs or local public authorities

targeted by the funded services;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Average performance before (primary) vs

Average performance after in kWh/m2;

• Number of vulnerable households

supported;

EN 26 EN

Energy Energy

efficiency

189 Energy efficiency

demonstration projects in

buildings, including existing

housing stock

40% 40% 0% 0%

• m2 renovated – by type (residential, non-

residential, public building);

• MWh of energy savings;

• Annual GHG emissions avoided in tCO2e;

• Average kWh/m2 primary energy (before-

after);

• Average performance before (primary) vs

Average performance after in kWh/m2;

Energy Energy

efficiency

190 Installation, maintenance and

repair of instruments and

devices for measuring,

regulation and controlling

energy performance of

buildings (e.g. smart meters)

100% 0% 0% 0%

• Number of buildings supported;

• Number of worst performing buildings

supported;

• Number of smart meters installed;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of vulnerable households

supported;

Energy Energy

efficiency

191 Electricity, heat or cold

generation and/or storage

through Renewable Energy

Communities, Citizen Energy

Communities and Citizens

Initiatives, support to

prosumerism

100% 0% 0% 40% • Number of

communities/initiatives/households/consum

ers/prosumers supported;

• Number of energy communities established;

• Number of vulnerable people supported to

access energy communities;

• MWh of energy savings;

• Roll–out of projects for smart energy

systems;

Energy Energy

efficiency

192 Energy efficiency in

enterprises

40% 40% 0% 0% • MWh of energy savings;

• Number of enterprises supported – by type

(micro, small & medium, large);

• Number of ETS installations supported;

• Number of jobs sustained or created in

enterprises supported – by gender;

• Investment mobilised (EUR);

• MWh of final energy savings;

Energy Energy

efficiency

193 Energy efficiency

demonstration projects in

enterprises

40% 40% 0% 0% • Number of energy efficiency solutions

demonstrated in enterprises;

• MWh of energy savings achievable by

demonstrated solutions;

• Annual GHG emissions avoided in tCO2e;

• Average kWh/m2 primary energy (before-

after);

• Average performance before (primary) vs

Average performance after in kWh/m2;

Energy Energy

efficiency

194 Waste heat recovery for use

on-site or off-site (in district

heating and cooling system,

industrial processes, or

service buildings)

40% 40% 0% 0% • Additional waste heat recovery unit capacity

– by type of site (industrial processes,

enterprises, service buildings, etc) to be

used on-site or off-site;

• Annual GHG emissions avoided in tCO2e;

• MWh of waste heat recovered;

• MWh of primary energy saved thanks to

waste heat recovery;

Energy Energy efficiency

195 Energy efficiency in public

infrastructures (lighting,

transport, cooling in public

spaces, and other non-

building related activities)

40% 40% 0% 0% • Number of energy efficiency measures in

public infrastructure by type (lighting,

cooling of public spaces, transport, and other non-building related activities);

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy;

Energy Energy

efficiency

196 Deep renovation of buildings

as defined in Directive

2024/1275 for unspecified

residential buildings,

including climate resilience

measures

100% 100% 40% 0% • m2 renovated by type (residential, non-

residential, public building);

• Number of renovated m2 at residential

buildings occupied by vulnerable

households;

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction (PM2.5 and NOx)

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

EN 27 EN

Energy Energy

efficiency

197 Deep renovation of buildings

as defined in Directive

2024/1275 for unspecified

non-residential buildings,

including climate resilience

measures

100% 100% 40% 0% • Number of annual users – by gender;

• Number of vulnerable households

supported;

• Value of assets and / or Population

benefitting from climate resilience

measures; Energy Energy

efficiency

198 Deep renovation of buildings

as defined in Directive

2024/1275 for unspecified

public buildings, including

climate resilience measures

100% 100% 40% 0%

Energy Energy efficiency

199 Medium renovation of

buildings for unspecified

residential buildings,

including climate resilience

measures

100% 40% 40% 0%

Energy Energy

efficiency

200 Medium renovation of

buildings for unspecified non-

residential buildings,

including climate resilience

measures

100% 40% 40% 0%

Energy Energy

efficiency

201 Medium renovation of

buildings for unspecified

public buildings, including

climate resilience measures

100% 40% 40% 0%

Energy Energy efficiency

202 Light renovation of buildings

for unspecified residential

buildings

40% 0% 0% 0%

Energy Energy efficiency

203 Light renovation of buildings

for unspecified non-

residential buildings

40% 0% 0% 0%

Energy Energy

efficiency

204 Light renovation of buildings

for unspecified public

buildings

40% 0% 0% 0%

Energy Energy

efficiency

205 Deep renovation of buildings

for social housing, including

climate resilience measures

100% 100% 40% 40% • m2 renovated and Number of social housing

units renovated or added;

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction (PM2.5 and NOx)

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users – by gender;

• Value of assets and / or Population

benefitting from climate resilience

Energy Energy

efficiency

206 Medium renovation of

buildings for social housing,

including climate resilience

measures

100% 40% 40% 40%

• m2 renovated and Number of social housing

units renovated or added;

Energy Energy

efficiency

207 Light renovation of buildings

for social housing

40% 0% 0% 40% • m2 renovated and Number of social housing

units renovated or added;

EN 28 EN

Energy Energy

efficiency

208 Deep renovation of buildings

of early childhood education

facilities, schools and

universities, including climate

resilience measures

100% 100% 40% 40%

• m2 renovated and Modernised capacity for

education facilities;

measures;

Energy Energy efficiency

209 Medium renovation of

buildings of early childhood

education facilities, schools

and universities, including

climate resilience measures

100% 40% 40% 40%

• m2 renovated and Modernised capacity for

education facilities;

Energy Energy

efficiency

210 Light renovation of buildings

or early childhood education

facilities, schools and

universities

40% 0% 0% 40%

• m2 renovated and Modernised capacity for

education facilities;

Energy Energy

efficiency

211 Deep renovation of buildings

for student housing, including

climate resilience measures

100% 100% 40% 40% • m2 renovated and Number of student

housing places renovated or added;

Energy Energy

efficiency

212 Medium renovation of

buildings for student housing,

including climate resilience

measures

100% 40% 40% 40%

• m2 renovated and Number of student

housing places renovated or added;

Energy Energy

efficiency

213 Light renovation of buildings

for student housing

40% 0% 0% 40% • m2 renovated and Number of student

housing places renovated or added;

Energy Energy

efficiency

214 Healthcare infrastructure –

Deep renovation of buildings,

including climate resilience

measures

100% 100% 40% 40%

• m2 renovated and Capacity of modernised

health care facilities;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users – by gender;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Energy Energy

efficiency

215 Healthcare infrastructure –

Medium renovation of

buildings, including climate

resilience measures

100% 40% 40% 40%

• m2 renovated and Capacity of modernised

health care facilities;

Energy Energy efficiency

216 Healthcare infrastructure –

Light renovation of buildings

40% 0% 0% 40% • m2 renovated and Capacity of modernised

health care facilities;

Energy Energy

efficiency

217 Other social infrastructures

(including pre-school and care

centres) – Deep renovation*,

including climate resilience

measures

100% 100% 40% 40%

• m2 renovated and number of places

improved – by types of pre-schools, care

facilities, other;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users of modernised

facilities – by types: pre-schools, care facilities, other – by gender;

• Value of assets and / or Population

benefitting from climate resilience

measures;

EN 29 EN

Energy Energy

efficiency

218 Other social infrastructures

(including pre-school and care

centres) – Medium

renovation*, including climate

resilience measures

100% 40% 40% 40%

• m2 renovated and number of places

improved – by types: pre-schools, care facilities, other;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users of new or

modernised facilities – by types: pre- schools, care facilities, others;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Energy Energy

efficiency

219 Other social infrastructures

(including pre-school and care

centres) – Light renovation*

40% 0% 0% 40%

• m2 renovated and number of places

improved – by types: pre-schools, care

facilities, other;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users of modernised

facilities – by types: pre-schools, care

facilities, other – by gender;

• Value of assets and / or Population

benefitting from climate resilience

measures;

Energy Energy efficiency

220 Deep renovation of buildings

to combat homelessness,

including climate resilience

measures

100% 100% 40% 40%

• m2 renovated and Number of housing places

renovated or added;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Number of annual users – by gender;

• Value of assets and / or Population

benefitting from climate resilience measures;

Energy Energy

efficiency

221 Medium renovation of

buildings to combat

homelessness, including

climate resilience measures

100% 40% 40% 40%

• m2 renovated and Number of housing places

renovated or added;

Energy Energy

efficiency

222 Light renovation of buildings

to combat homelessness

40% 0% 0% 40% • m2 renovated and Number of housing places

renovated or added;

Energy Heating, cooling and

cogeneration

223 Cogeneration of heat from

renewable energy without

cooling

40% 0% 0% 0% • New or additional production capacity

installed (MW);

• New or additional capacity installed through

cogeneration (MW);

Energy Heating, cooling

and cogeneration

224 Cogeneration of heat or cold

from renewable energy

40% 40% 0% 0% • New or additional production capacity

installed (MW);

• New or additional capacity installed through

cogeneration (MW);

Energy Heating, cooling

and

cogeneration

225 District heating distribution

network (maintenance,

modernisation and extension)

100% 0% 0% 0% • District heating distribution network lines

newly constructed or modernised (km);

Energy Heating, cooling

and

cogeneration

226 District cooling distribution

network (maintenance,

modernisation and extension)

100% 100% 0% 0% • District cooling distribution network lines

newly constructed or modernised (km);

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction in tonnes (PM2.5 and

NOx);

EN 30 EN

Energy Heating, cooling

and

cogeneration

227 Efficient district

heating/cooling generation

from renewable sources and

distribution (for actions

addressing efficient

generation or both generation

and distribution in single

project)

100% 40% 40% 0%

• New or additional production capacity

installed (MW);

• District heating and cooling network lines

newly constructed or improved (km);

• Annual GHG emissions avoided in tCO2e;

Energy Heating, cooling and

cogeneration

228 Efficient district

heating/cooling generation

and distribution (for actions

addressing efficient

generation or both generation

and distribution in single

project)

40% 40% 40% 0%

• New or additional production capacity

installed (MW);

• District heating and cooling network lines

newly constructed or improved (km);

• Annual GHG emissions avoided in tCO2e;

Energy Heating, cooling

and

cogeneration

229 High-efficiency cogeneration

of heat/cooling

40% 40% 0% 0% • New or additional production capacity

installed (MW);

• New or additional capacity installed through

cogeneration (MW);

• Number of high efficiency co-generation

units;

Energy Heating, cooling

and cogeneration

230 Installation and maintenance

of solid biomass-based heating

systems in existing buildings

40% 0% 0% 0% • Number of solid biomass-based heating

systems installed and/or solid biomass

storages;

• Number of dwellings supported;

• MWh of energy savings;

Energy Heating, cooling

and

cogeneration

231 Installation and operation of

electric heat pumps

100% 40% 40% 0%

• Number of electric heat pumps installed;

• Number of dwellings supported;

• Annual GHG emissions avoided in tCO2e;

• MWh of energy savings;

• Average kWh/m2 primary energy (before-

after);

• Pollutant reduction in tonnes (PM2.5 and

NOx);

Energy Heating, cooling and

cogeneration

232 Production of heat from

renewable energy without

cooling

100% 0% 40% 0% • New or additional production capacity

installed (MW);

• New or additional capacity installed through

cogeneration (MW);

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction (PM2.5 and NOx);

Energy Heating, cooling

and cogeneration

233 Production of heat/cooling

from renewable energy

100% 40% 40% 0% • New or additional production capacity

installed (MW);

• New or additional capacity installed through

cogeneration (MW);

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction in tonnes (PM2.5 and

NOx);

Energy Hydrogen 234 Production of renewable

hydrogen and derivatives

100% 0% 0% 0% • Electrolyser capacity (MW) – Hydrogen

production (tonnes);

• Hydrogen (RH2) produced (tonnes) per

year;

• Annual GHG emissions avoided in tCO2e; Energy Hydrogen 235 Production of low-carbon

hydrogen and derivatives

40% 0% 0% 0%

EN 31 EN

Energy Hydrogen 236 Storage of hydrogen and

derivatives (including

conversion of natural gas

assets into dedicated

hydrogen assets)

100% 0% 0% 0% • Number of storages and working gas

volume in GWh;

• Volume of hydrogen stored unit as mcm;

Energy Hydrogen 237 Transport of hydrogen and

derivatives (including

conversion of natural gas

assets into dedicated

hydrogen assets)

100% 0% 0% 0% • Pipeline length (in km);

• Increased H2 transmission capacity in

Mt/year and GWh/day;

• Total hydrogen transport capacity in

Mt/year and GWh/day; • Diversification of supply;

• Increase in the integration of renewables; Energy Network and

storage 238 Distribution of electricity 100% 0% 0% 0% • New or additional lines installed (km);

• Number of equipment installed;

• New or installed capacity (GW);

Energy Network and

storage

239 Energy infrastructure of cross

border relevance in line with

the TEN-E Regulation

100% 0% 0% 0% • New or additional lines installed (km);

• Number of equipment installed;

• New or installed capacity (GW);

Energy Network and storage

240 Installation of network-level

smart energy systems and

equipment

100% 40% 0% 0% • Number of smart meters installed;

• Number of digital management systems for

smart energy systems;

• Number of additional users connected to

smart energy systems;

Energy Network and

storage

241 Storage of electricity 100% 0% 0% 0% • Storage capacity (MWh);

• Added flexibility capacity (GW);

• Installed capacity (GW);

Energy Network and storage

242 Storage of thermal energy 100% 0% 0% 0% • Storage capacity (MWh);

• Added flexibility capacity (GW);

• Installed capacity (GW); • Diversification of supply;

• Increase in the integration of renewables; Energy Network and

storage

243 Transmission of electricity 100% 0% 0% 0% • New or additional lines installed (km);

• Number of equipment installed;

• New or installed capacity (GW);

Energy Network and storage

244 Transmission of electricity

intended primarily for

renewable energy

100% 0% 0% 0%

Energy Network and

storage

245 Measures targeting the

climate resilience of energy

networks and storage

100% 100% 0% 0%

• Value of assets and / or Population

benefitting from climate resilience

measures;

Energy Network and

storage

246 Safe decommissioning of

existing fossil-fuel

infrastructure

0% 0% 0% 0% • Number of projects completed;

• Capacity decommissioned;

Energy Nuclear 247 Decommissioning of nuclear

facilities and management of

radioactive waste

0% 0% 0% 0% • Percentage of facility decommissioned;

• Volume (kg/l/m3) of waste removed;

• Valid decommissioning plan available for

each JRC site;

• Capacity decommissioned;

EN 32 EN

Energy Nuclear 248 Nuclear fission energy 100% 0% 0% 0%

• New or additional fission energy capacity

installed in GW

• Annual GHG emissions avoided in tCO2e;

• Pollutant reduction in tonnes (PM2.5 and

NOx);

Number of people in third countries with access to electricity – by new access and

improved access;

Energy Nuclear 249 Nuclear safety activities 0% 0% 0% 0% • Number of activities;

Energy Nuclear 250 Nuclear safeguards activities 0% 0% 0% 0% • Overall verification target of 99.9% of all

civil nuclear materials under Euratom

safeguards;

• Assurance of non-diversion of civil nuclear

material under Euratom safeguards;

Energy Energy

financing

251 Other investments in the

energy sector linked to the

green transition

0% 0% 0% 0%

• Number of projects – by types of activities;

Energy Reforms 252 Energy efficiency 100% 0% 0% 0% • Number of laws adopted or entered into

force;

• Number of policy preparations or

evaluations finalised;