Commission Implementing Regulation (EU) 2017/1758 of 27 September 2017 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and the EAFRD as well as for monitoring and forecasting purposes

Commission Implementing Regulation (EU) 2017/1758 of 27 September 2017 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and the EAFRD as well as for monitoring and forecasting purposes THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 OJ L 347, 20.12.2013, p. 549. , and in particular Article 104 thereof, Whereas: (1) In accordance with Article 31(1) of Commission Implementing Regulation (EU) No 908/2014 Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59). , the form and content of the accounting information referred to in Article 30(1)(c) of that Regulation and the way it is to be forwarded to the Commission are to be those provided in accordance with Commission Implementing Regulation (EU) 2016/1813 Commission Implementing Regulation (EU) 2016/1813 of 7 October 2016 laying down form and content of the accounting information to be submitted to the Commission for the purpose of the clearance of the accounts of the EAGF and the EAFRD as well as for monitoring and forecasting purposes (OJ L 278, 14.10.2016, p. 1). . (2) The Annexes to Implementing Regulation (EU) 2016/1813 cannot be used for their intended purposes in the financial year 2018. Implementing Regulation (EU) 2016/1813 should therefore be repealed and replaced by a new regulation setting out the form and content of the accounting information for that financial year. (3) The measures provided for in this Regulation are in accordance with the opinion of the Agricultural Funds Committee, HAS ADOPTED THIS REGULATION:

Article 1

The form and content of the accounting information referred to in Article 30(1)(c) of Implementing Regulation (EU) No 908/2014 and the way it is to be forwarded to the Commission shall be as set out in Annexes I (X Table), II (Technical specifications for the transfer of computer files concerning EAGF and EAFRD expenditure), III (Aide-mémoire) and IV (Structure of EAFRD budget codes (F109)) to this Regulation.

Article 2

Implementing Regulation (EU) 2016/1813 is repealed with effect from 16 October 2017.

Article 3

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union. It shall apply from 16 October 2017. This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 27 September 2017. For the Commission The President Jean-Claude Juncker

Annex

ANNEX I X-TABLE Financial year 2018 2018A↓2017A↓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 050207991409050207991409XXXXXXXXXXXXXXXXXXXX050208030000050208030000XXXXXXXXXXXXXXXXXXXX050208031502050208031502XXXXXXXXXXXXXXXXXXXX050208110000050208110000XXXXXXXXXXXXXXXXXXXX050208111509050208111509XXXXXXXXXXXXXXXXXXX050208120000050208120000XXXXXXXXXXXXXXXXXXXXXX050208990000050208990000XXXXXXXXXXXXXX050208991500050208991500XXXXXXXXXXXXXXXXXX050208991510050208991510XXXXXXXXXXXXXXXXXX050208991515050208991515XXXXXXXXXXXXXXXXXXXXXXXX050209080000050209080000XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX050209990000050209990000XXXXXXXXXXXXXXXXXXXXXXXXXXXXX050209991600050209991600DDDDDDDDDDDDDDDDDD050209991610050209991610XXXXXXXXXXXXXXXXXXXXXXX050209991630050209991630XXXXXXXXXXXXXXXXXXXXXXXXXX050209991640050209991640DDDDDDDDDDDDDDDDDDDDDDDDDD050209991650050209991650XXXXXXXXXXXXXXXXXXXXXXXXX050209991690050209991690XXXXXXXXXXXXX050210013800050210013800XXXXXXXXXXXXXX050210013801050210013801XXXXXXXXXXXXXX050211030000050211030000XXXXXXXXXXXXXXXXXXXXXXX050211040000050211040000XXXXXXXXXXXXXXXXXXXXXXX050211990000050211990000DDDDDDDDDDDDDDD 050211991300050211991300XXXXXXXXXXXXXXXXXXXXXXX050212012000050212012000XXXXXXXXXXXXXXXXXX050212012002050212012002XXXXXXXXXXXXXXXXXX050212012003050212012003XXXXXXXXXXXXXXXXXX050212020000050212020000XXXXXXXXXXXXXXXXX050212022011050212022011050212022012050212022012050212022013050212022013050212042030050212042030XXXXXXXXXXXXXXXXX050212083120050212083120XXXXXXXXXXXXXXXXXXXXXX050212990000050212990000050213012100050213012100XXXXXXXXXXXXXXXXXX050213042101050213042101XXXXXXXXXXXXXXXXXX050213990000050213990000050213992190050213992190XXXXXXXXXXXXXXX050214990000050215012300050215012300XXXXXXXXXXXXXXXXXX050215022301050215022301XXXXXXXXXXXXXXXXXXXXX050215052311050215052311XXXXXXXXXXXXXXXXXX050215062320050215062320XXXXXXXXXXXXXXX050215990000050215990000050301010000050301010000XXXXXAXXXXXXXXXXXXXXXXXX050301020000050301020000XXXXXAXXXXXXXXXXXXXXX 050301020010050301020010XXXXXAXXXXXXXXXXXXXXX050301030000050301030000DDDDDDDDDDDDDDDDDDDDD050301040000050301040000DDDDDDDDDDDDDDDDDDDDDDDDDDD050301050000050301050000DDDDDDDDDDDDDDDDDDDDDD050301060000050301060000DDDDDDDDDDDDDDDDDDDDDDDDD050301070000050301070000XXXXXAXXXXXXXXXXXXXXX050301100010050301100010XXXXXAXXXXXXXXXXXXXXX050301110000050301110000XXXXXAXXXXXXXXXXXXXXX050301120000050301120000XXXXXAXXXXXXXXXXXXXXX050301130000050301130000XXXXXAXXXXXXXXXXXXXXX050301990000050301990000XXXXXXXXXXXXXXXXXXXXXXXXXXXX050301990103AAAAAAAAAAAAAAAAAAAAA050301990104AAAAAAAAAAAAAAAAAAAAAAAAAAA050301990105AAAAAAAAAAAAAAAAAAAAAA050301990106AAAAAAAAAAAAAAAAAAAAAAAAA050302062120050302062120DDDDDDDDDDDDDDDDDDDDDD050302072121050302072121DDDDDDDDDDDDDDDDDDDDD050302132220050302132220DDDDDDDDDDDDDDDDDDDDDD050302142221050302142221DDDDDDDDDDDDDDDDDDDDD050302281420050302281420DDDDDDDDDDDDDDDDDDDDDDDDD050302400000050302400000XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302440000050302440000XXXXXXXXXXXXXXXXXXXXXXXX050302500000050302500000XXXXXXXXXXXXXXXXXXXXXX

050302520000050302520000XXXXXXXXXXXXXXXXXXXXXX050302600000050302600000XXXXXAXXXXXXXXXXXXXXDX050302610000050302610000XXXXXAXXXXXXXXXXXXXXX050302990000050302990000XXXXXXXXXXXXXXXXXXXXXXXXXX050302990001050302990001XXXXXXXXXXXXXXXXXXXXXXX050302990004050302990004XXXXXXXXXXXXXXXXXXXXXXXX050302990005050302990005XXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302990008050302990008XXXXXXXXXXXXXXXXXXXXXX050302990010050302990010XXXXXXXXXXXXXXXXXXXXXX050302990018050302990018XXXXXXXXXXXXXXXXXXXXXXXX050302990019050302990019XXXXXXXXXXXXXXXXXXXXXXXX050302990021050302990021XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302990022050302990022XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302990024050302990024XXXXXXXXXXXXXXXXXXXXXXXX050302990025050302990025XXXXXXXXXXXXXXXXXXXXXXXX050302990026050302990026XXXXXXXXXXXXXXXXXXXXXXXX050302990036050302990036XXXXXXXXXXXXXXXXXXXXX050302990039050302990039XXXXXXXXXXXXXXXXXXXXXXX050302990041050302990041XXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302990042050302990042XXXXXXXXXXXXXXXXXXXXXXXXXXXXX050302990043050302990043XXXXXXXXXXXXXXXXXXXXXXXXXX050302990051050302990051XXXXXXXXXXXXXXXXXXXXXXX050302991310050302991310XXXXXXXXXXXXXXXXXXXXXXXX 050302991420AAAAAAAAAAAAAAAAAAAAAAAAA050302992120AAAAAAAAAAAAAAAAAAAAAA050302992121AAAAAAAAAAAAAAAAAAAAA050302992125050302992125XXXXXXXXXXXXXXXXXXXXX050302992128050302992128XXXXXXXXXXXXXXXXXXXXXX050302992220AAAAAAAAAAAAAAAAAAAAAA050302992221AAAAAAAAAAAAAAAAAAAAA050302992222050302992222XXXXXXXXXXXXXXXXXXXXXX050302993900050302993900XXXXXXXXXXXXXXXX050302993910050302993910DDDDDDDDDDDDDDDDDDDDDDDD050303000000050303000000XXXXXXXXXXXXXXXX050309000000050309000000XXXXXXXXXXXXXXXXXXXX050401140000050401140000XXXXXXXXXXXXXXXXXXXXX0504600105046001XXXXXXXXXXXXXXXXXXXXXXXXXXXXX050701060507010605070107050701070507020005070200670100000000670100000000670200000000670200000000XXXXXXXXXXXX670300002071670300002071XXXXXXXXXXXXXXX

Annex

ANNEX II Technical specifications for the transfer of computer files concerning the EAGF and the EAFRD expenditure INTRODUCTION These technical specifications apply in respect of the financial year 2017, which commenced on 16 October 2016.

1. Transfer medium The coordinating body of the Member State must transfer the computer files and the relating documentation to the Commission through STATEL/eDAMIS or any information system enabling electronic exchanges of information in respect of EAGF/EAFRD financial expenditure declarations. The Commission shall only support one installation of STATEL/eDAMIS per Member State. The latest eDAMIS client and more information on the use of STATEL/eDAMIS shall be downloaded from the CIRCABC website of the agricultural funds.
2. Computer file structure 2.1. The Member State must create a computer record for each individual component of the EAGF/EAFRD payments and receipts. These components are the individual items of which the payment (receipt) to (from) the beneficiary consists. 2.2. The records must have a flat file structure. If fields have more than one value, separate records containing all data fields are required. Ensure that no double counting occurs

Note: You should first read the preliminary remark concerning quantities in Chapter 4 of Annex III. . 2.3. All information for the same category of payments or receipts must be contained in the same computer file. Separate files relating to the same payments (e.g. for traders or inspections, or for basic and measure data) are not allowed. 2.4. The computer files must have the following characteristics: The first record in the file (header row) contains the file description. The field names comprise an F followed by the field number used in Annex I (the X-table). Only field names existing in that Annex are allowed. The following records in the file are data (data rows), in the order indicated by the first record describing the file structure. The fields are separated by a semicolon (;). The header row and data rows shall all contain the same number of semicolons. In the data rows, empty fields appear as a double semicolon (;;) within the record, or as a single semicolon (;) at the end of the record. Records vary in length. Each record ends with a code CR LF or Carriage Return — Line Feed (in hexadecimal: 0D 0A). The header row never ends on a ;. Data rows only end on a ; if the last field is empty. The file is in ASCII coding according to the following table. Other codes (such as EBCDIC, TAR, ZIP, etc.) are not accepted: codeMember StateISO 8859-1BE, DK, DE, ES, FR, IE, IT, LU, NL, AT, PT, FI, SE and GBISO 8859-2CZ, HR, HU, PL, RO, SI and SKISO 8859-3MTISO 8859-5BGISO 8859-7GR and CYISO 8859-13EE, LV and LT Numeric fields: Decimal separator: . The symbol (+ or -) appears on the far left, followed immediately by the figures. For positive numbers, the + sign is optional. Fixed number of decimals (the details are set out in Annex III). No spaces between digits. No spaces or other signs between thousands. Date field: YYYYMMDD (year in four digits, month in two digits, day in two digits). Budget code (field F109) required format without spaces: 999999999999999 (where 9 stands for any figure between 0 and 9). Quotation marks ( ) are not allowed at the beginning or at the end of the records. The semicolon field separator ; must not be used in data in text format. All fields: no spaces at the beginning or end of a field. Files satisfying these rules shall comply with the following structure (example for financial year 2017): F100;F101;F106;F107;F108;F109 BE02;154678;+152.50;EUR;20170715;050201011000016 BE02;024578;-1000.00;EUR;20170905;050208031502013 BE02;154985;9999.20;EUR;20170101;050205011100012 BE02;100078;+152.75;EUR;20170331;050208110000031 BE02;215452;+0.50;EUR;20170615;050201011000016 (Please note +0.50 and not +.50) etc. (other data rows with the fields in the same order). 2.5. Data files with the characteristics as described under point 2.4 shall be sent with consignment type X-TABLE-DATA (see eDAMIS client) through the transfer program. 2.6. The computer program for checking the format of computer files before sending them to the Commission (WinCheckCsv) is included in the data transfer program. The paying agencies are invited to download the check program from CIRCABC separately for offline validation purposes.

1. Annual declaration 3.1. The coordinating body of the Member State must send either one annual declaration file for all paying agencies or separate annual declaration files for each paying agency. An annual declaration file shall contain the total amounts by paying agency together with the budget and currency codes, for both the EAGF and the EAFRD measures (Article 29(b) and (c) of Implementing Regulation (EU) No 908/2014). 3.2. The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields (in this order): (a)F100paying agency code;(b)F109budget code;(c)F106amount expressed in the currency code F107;(d)F107currency code. 3.3. Files satisfying the rules shall comply with the following structure (example for financial year 2017): F100;F109;F106;F107 BE02;050201021011004;483644.90;EUR BE02;050208110000031;29721588.82;EUR BE02;050208120000043;299931.75;EUR BE02;050212083120065;2778423.44;EUR BE02;050301100010009;16403776.45;EUR BE02;050301100010010;8123456.45;EUR etc. Budget codes for which no expenditure is declared shall not form part of the Annual Declaration file. 3.4. Annual declaration files shall be sent through the transfer program with consignment type ANNUAL-DECLARATION.
2. Explanation of differences 4.1. In the case of differences between the annual declaration and monthly or quarterly declaration or X-table data the coordinating body of the Member State shall send either one difference-explanation file for all paying agencies or separate difference-explanation files for each paying agency. Such file(s) shall explain, through standard codes, the difference by budget code between the annual declaration and monthly declarations (T104); the difference by budget code and/or focus area between annual declaration and quarterly declarations (SFC2014 — EAFRD programming period 2014-2020) or between annual declaration and the sum of the records (Σ F106) of the X-table data. 4.2. The files shall have the characteristics as described under point 2.4. Each line shall contain the following fields and in following order): (a)F100paying agency code;(b)F109budget code;(c)Excoexplanation-reconciliation code;(d)F106amount of the explained difference in euros. 4.3 The explanation-reconciliation code must be expressed by a code corresponding to the underneath list. For EAGF-related differences, an explanation code can only be provided once per budget code (F109). For EAFRD related differences, this single declaration should be read in light of the full explanation code including the two additional digits for the focus area (as defined hereafter). For EAFRD-related differences the explanation code (as described in underneath list — codes B01 to B99) shall be extended with two additional digits comprising the respective Union priority and focus area as described in Article 5 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).

(e.g.: 5a for differences relating to the focus area increasing efficiency in water use by agriculture) A correct combination would for instance be B011a for differences related to administrative errors regarding expenditure paid under Article 5(1)(a) of Regulation (EU) No 1305/2013. . For focus areas not explicitly described in Article 5 of that Regulation; the two additional digits to use shall be yy. Differences of expenditure not related to focus areas shall be identified by adding zz. The code B30 shall only be used to identify differences on focus areas which do not have an effect on the total expenditure reported for a respective budget code. In case there is as well an effect on the total expenditure declared, the code B03 shall be used.

Article 55 of Regulation (EU) No 1306/2013. Code EAGF (A) Type of difference [Annual Declaration to (=MINUS) Monthly Declaration (T104)] A01Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF via the Annual Declaration)A02Rounding errorA03Misposting error (data input on wrong budget code)A04Cut-off error (amount in Annual Declaration but not reported in T104)A05Cut-off error (amount in T104 but not declared in Annual Declaration)A06Payment error (payment pending in the bank) A07Late payment correctionA08Ceiling error (correction because expenditure passed ceiling)A09Off-set of irrecoverable amountA10Off-set of irrecoverable amount (50/50 rule)A11Correction due to recovery of outstanding debtsA12Correction due to double entry of expenditureA13Reallocation of expenditure by Fund (national or Union)A20Conformity correctionsA21Adjustments on entitlementsA22Modulation not declaredA23Exchange rate correctionsA90Public storage (P-STO tables 13th period)A99Other errorCode EAFRD (B) Type of difference [Annual Declaration to (=MINUS) Quarterly Declarations (SFC2014)] B01Administrative error (outstanding amounts actually recovered but not yet deducted in the Quarterly Declarations during the reference period and credited to the EAFRD via the Annual Declaration)B02Rounding errorB03Misposting error (data input on wrong budget code and/or focus area)B04Cut-off error (amount in Annual Declaration but not reported in Quarterly Declaration)B05Cut-off error (amount in Quarterly Declaration but not declared in Annual Declaration)B06Payment error (payment pending in the bank)B11Correction due to recovery of outstanding debtsB12Correction due to double entry of expenditureB13Reallocation of expenditure by Fund (national or Union)B14Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)B15Co-financing rate error (amount with wrong co-financing rate in Quarterly Declaration)B16Difference due to co-financing rate in Quarterly Declaration B23Exchange rate correctionsB30Reallocation of focus areaB99Other errorCode X-table (C) Type of difference [Annual Declaration to (=MINUS) X-table (EAGF and EAFRD)] C01Administrative error (outstanding amounts to be recovered at the end of the financial year and credited to the EAGF/EAFRD via the Annual Declaration)C02Rounding errorC03Misposting error (data input on wrong budget code)C04Cut-off error (amount in Annual Declaration but not reported in X-table)C05Cut-off error (amount in X-table but not declared in Annual Declaration)C06Payment error (payment pending in the bank)C07Late payment correction in ADC08Ceiling error (correction in AD because expenditure passed ceiling)C09Off-set of irrecoverable amountC10Off-set of irrecoverable amount (50/50 rule)C11Correction due to recovery of outstanding debtsC12Correction due to double entry of expenditureC13Reallocation of expenditure by Fund (national or Union)C14EAFRD: Co-financing rate error (amount with wrong co-financing rate in Annual Declaration)C15EAFRD: Co-financing rate error (amount with wrong co-financing rate in X-table)C20Conformity correctionsC21Adjustments on entitlementsC22Modulation not declaredC23Exchange rate correctionsC24EAGF — 25 % retention on amounts resulting from cross-complianceC25EAGF — 20 % retention on amounts recovered following irregularitiesC98Not required X-table dataC99Other error

4.4. Files satisfying the rules shall follow the following structure (example for financial year 2016): F100;F109;Exco;F106 AT01;050207991409001;A03;+505.90 The amount declared in the Annual Declaration is EUR 505.90 higher than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050208120000021;A03;-505.90 The amount declared in the Annual Declaration is EUR 505.90 lower than the amount (wrongly) declared in the monthly declarations [Tables 104]. AT01;050302062120056;A01;-125.80 The amount declared in the Annual Declaration is EUR 125.80 lower than the amount declared in the monthly declarations [Tables 104] due to the correction on administrative errors. AT01;050302072121141;C04;+31.05 The amount declared in the Annual Declaration is EUR 31.05 higher than the amount reported in the X-table due to a cut-off problem. AT01;050460010153201;B011a;-100.00 AT01;050460010153201;B011c;-50.00 The amount declared for measure 015 in the Annual Declaration is EUR 150.00 lower than the amounts reported via the quarterly declarations [SFC2014] due to administrative errors. There has been an administrative error of EUR 100.00 on a transaction booked under focus area 1a and a second administrative error on a payment under focus area 1c. The code for indicating administrative errors is extended with 2 digits indicating the focus area. AT01;050460010153201;B301a;-100.00 AT01;050460010153201;B301b;+100.00 The amount declared for measure 15 in the Annual Declaration is equal to the amounts reported via the quarterly declarations [SFC2014]. However EUR 100.00 has been wrongly reported within the quarterly declarations on focus area 1a and is now being rectified towards the correct focus area 1b. AT01;050302072121142;C05;-81.00 AT01; 050460010153201;B02;+3.04 AT01; 050460010811101;C15;+3075.07 AT01; 050460011211101;C14;-688.23 etc. 4.5. The difference-explanation files shall be sent through the transfer program with consignment type DIFFERENCE-EXPLANATION. 5. Documentation (code list) 5.1 In case where codes are used for fields, for which Annex III does not enforce standard codes, the coordinating body of the Member State must transfer a code list for each paying agency through the transfer program in order to explain all those used codes. 5.2 This code list can have the look and feel of an ordinary letter. The identity of the paying agency and the name or administrative unit of the addressee shall be clearly marked. 5.3 The transfer medium client includes a specific consignment type for this kind of tabular transfer, i.e. CODE-LIST. 6. Data transfer The coordinating body must send the computer files completely and only once. If the coordinating body notices that false data were transmitted or a problem occurred with the data transfer, the Commission has to be informed immediately. All files, which contain incorrect information, are to be indicated. Therefore, the Commission is to be asked to delete those files. Thereafter, in order to avoid an overlapping of computer records or data files, the coordinating body must send the corrected computer files to replace entirely the previous incorrect information.

Annex

ANNEX III Aide-mémoire Financial year 2018 TABLE OF CONTENTS 1 Data relating to payments: 23 1.1 F100: name of paying agency 23 1.2 F101: reference number of payment 23 1.3 F103: type of payment 24 1.4 F105: payment with penalty 24 1.5 F105B: cross-compliance: application of the administrative penalty 24 1.6 F105C: amount (in euros) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks 24 1.7 F106: amount in euros 24 1.8 F106A: public expenditure in euros 25 1.9 F107: currency unit 25 1.10 F108: date of payment 25 1.11 F109: budget code 25 1.12 F110: marketing year, calendar year or period 25 2 Data relating to beneficiary (applicant): 25 2.1 F200: identification code 25 2.2 F201: name 25 2.3 F202A: applicant's address (street and number) 25 2.4 F202B: applicant's address (national post code) 25 2.5 F202C: applicant's address (municipality or city) 25 2.6 F207: region and sub-region in the Member State 26 2.7 F220: identification code of the intermediate organisation 26 2.8 F221: name of the intermediate organisation 26 2.9 F222B: organisation's address (international post code) 26 2.10 F222C: organisation's address (municipality or city) 26 3 Data relating to aid applications/payment claims: 26 3.1 F300: number of aid application/payment claim 26 3.2 F300B: date of aid application/payment claim 26 3.3 F301: number of contract/project (where applicable) 26 3.4 F304: authorising office 26 3.5 F307: office holding supporting documents 27 4 Data relating to products: 27 4.1 F500: product code/rural development sub-measure code 27 4.2 F502: quantity paid (number of hectares, etc.) 27 4.3 F503: quantity covered by payment application lodged (quantity claimed) 27 4.4 F508A: area covered by payment application lodged 27 4.5 F508B: area covered by payment made 27 4.6 F509A: area wrongly declared 27 4.7 F510: Union regulation and article number 28 4.8 F511: EAGF rate of aid (in euros) per unit of measurement 28 4.9 F531: total alcoholic strength by volume 28 4.10 F532: natural alcoholic strength by volume 28 4.11 F533: wine-growing zone 28 5 Data relating to on-the-spot checks: 28 5.1 F600: on-the-spot checks 28 General remark: significance of the X, A and D codes used in Annex I: All the information marked X or A is obligatory. Xdata element already included in Implementing Regulation (EU) 2016/1813.Adata element to be added compared to that Implementing Regulation.Ddata element to be deleted compared to that Implementing Regulation. Where a data request makes no sense under particular circumstances or is not applicable for the Member States concerned, then put NULL value, which shall be represented by two consecutive semicolons (;;) in the CSV format data file or put a zero value (0.00).

1. DATA RELATING TO PAYMENTS Preliminary remark: In this section, the term payment refers to both the EAGF and EAFRD payments and the receipts. 1.1 F100: name of paying agency Required format: to be expressed by a code (see the code list F100 kept up-to-date on CAP-ED):

https://webgate.ec.europa.eu/agriportal/awaiportal/ 1.2 F101: reference number of payment The reference number identifying the payment clearly in the paying agency's accounts. Removals relating to food aid shall not be considered as sales of intervention products. In this particular case field F101 can be ignored. 1.3 F103: type of payment Required format: to be expressed by a one-character code corresponding to the following code list: CodeSignificance0Food aid1Advance payment2Final payment (first and single payment, or settlement of the balance after advance payment, partial payment)3Recovery/reimbursement (following a penalty)/correction4Receipt of amounts (not preceded by an advance or final payment)6No financial transaction7Partial payment 1.4 F105: payment with penalty Required format: yes = Y; no = N. 1.5 F105B: cross-compliance: application of the administrative penalty For EAGF and EAFRD the field F105B must be used to indicate the amount of the administrative penalty referred to in Article 91 of Regulation (EU) No 1306/2013. This negative amount (in euros) resulting from cross-compliance control system must only be shown once per beneficiary under the corresponding budget codes. Required format: +99.... 99.99 or -99.... 99.99, where 9 stands for a digit from 0 to 9. 1.6 F105C: amount (in euros) not paid: reduction or exclusion from payments as a result of administrative and/or on-the-spot checks The field must be used to indicate the amount reduced or excluded on the basis of administrative and/or on-the-spot checks pursuant to the sector relevant regulation. The amount resulting from cross-compliance shall be reported in field F105B and as such, shall not form part of the (negative) amount to be reported in field F105C. Required format: +99.... 99.99 or -99.... 99.99, where 9 stands for a digit from 0 to 9. 1.7 F106: amount in euros Amount of each individual item of payment in euros. The amounts in field F106 shall relate to the EAGF and EAFRD expenditure only. National expenditure shall not appear under this heading. For EAGF, the sum of those amounts (F106) by budget code (F109) shall correspond with the amounts declared in table 104. For EAFRD, the sum of those amounts (F106) by budget code (F109) shall correspond with the amounts calculated in the quarterly declarations of expenditure for the same period. Required format: +99.... 99.99 or -99.... 99.99, where 9 stands for a digit from 0 to 9. 1.8 F106A: public expenditure in euros Amount of any public contribution to the financing of operations whose origin is the budget of the Member State, of regional and local authorities, of the Union and any similar expenditure. The sum of those amounts (F106A) by budget code (F109) shall in principle correspond with the amounts declared as public expenditure in the quarterly declarations of expenditure for the same period. Required format: +99.... 99.99 or -99.... 99.99, where 9 stands for a digit from 0 to 9. 1.9 F107: currency unit Required format: EUR

1.10 F108: date of payment The date determining the month of declaration to the EAGF/EAFRD. Required format: YYYYMMDD (year in four digits, month in two digits, day in two digits). 1.11 F109: budget code For EAGF, the full code of the Activity Based Budgeting structure must be given, including the title, chapter, article, item and sub-item. For EAFRD budget item 05046001, the budget sub-items must be given as described in Section 1.2 of Annex IV. Required ABB-format without spaces: 999999999999999, where 9 stands for a digit from 0 to 9. 1.12 F110: marketing year, calendar year or period For intervention products, the marketing year to which the product corresponds or the quota period it is to be set off against. For EAFRD non-area- and non-animal-related measures, it is the calendar year of the submission of the initial application for financial support. For multiannual commitments, related to, e.g. area-based or animal-based measures, it is the calendar year in which the commitment started. 2. DATA RELATING TO BENEFICIARY (APPLICANT) Preliminary remark: The fields F200, F201, F202A, F202B and F202C must always be used to identify the beneficiary of a payment i.e. the final beneficiary. The fields F220, F221, F222B and F222C may only be used if a payment is made to the beneficiary through an intermediate organisation. The field F207 is only related to the field F200. 2.1 F200: identification code The individual unique identifier shall be guaranteed in the paying agency's IT systems per applicant at Member State level for all payments. 2.2 F201: name The applicant's last name and first name, or the business name. 2.3 F202A: applicant's address (street and number) 2.4 F202B: applicant's address (national post code) 2.5 F202C: applicant's address (municipality or city) 2.6 F207: region and sub-region in the Member State Region and sub-region code (NUTS 3) is defined by the main activities of the holding of the beneficiary to which the payment is assigned. The code Extra Region (MSZZZ) shall only be indicated in cases e.g. where no NUTS 3 code exists. Required format: NUTS 3 code as specified in the code list F207 on CAP-ED: https://webgate.ec.europa.eu/agriportal/awaiportal/ 2.7 F220: identification code of the intermediate organisation The individual unique identifier allocated to intermediate organisations at Member State level. The payment is made to the beneficiary via the intermediate organisation, i.e. via each intermediate institution or directly to this organisation. 2.8 F221: name of the intermediate organisation The organisation's name. 2.9 F222B: organisation's address (international post code) 2.10 F222C: organisation's address (municipality or city) 3. DATA RELATING TO AID APPLICATIONS/PAYMENT CLAIMS 3.1 F300: number of aid application/payment claim This must enable the aid application/payment claim to be traced through the Member States' files. It shall be unique for interventions in agricultural markets, direct aids and rural development ensuring the clear identification of the number of the aid application/payment claim in the paying agency's IT systems.

3.2 F300B: date of aid application/payment claim The date of receipt of the aid application/payment claim by the paying agency or by one of its delegated bodies (including any divisional or regional offices thereof). In the case of payments under the national support programmes in the wine sector, the date of lodging of the application shall be the one referred to in Article 37(b) of Commission Regulation (EC) No 555/2008 Commission Regulation (EC) No 555/2008 of 27 June 2008 laying down detailed rules for implementing Council Regulation (EC) No 479/2008 on the common organisation of the market in wine as regards support programmes, trade with third countries, production potential and on controls in the wine sector (OJ L 170, 30.6.2008, p. 1). . For the rural development measures; the date of declaration is related to the payment claim referred to in point (4) of Article 2(1) of Commission Delegated Regulation (EU) No 640/2014 Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance (OJ L 181, 20.6.2014, p. 48). . Required format: YYYYMMDD (year in four digits, month in two digits, day in two digits). 3.3 F301: number of contract/project (where applicable) For EAFRD measures and programmes, a unique identification number must be allocated to each project. 3.4 F304: authorising office This is the office responsible for administrative control and authorisation, e.g. the region. The more decentralised the management of the scheme is, the more important this information becomes. 3.5 F307: office holding supporting documents Only where this is not the same as that specified in field F304. 4. DATA RELATING TO PRODUCTS Preliminary remark concerning quantities: as a basic rule, quantities such as areas, etc. must only be shown once. In the case of an advance payment followed by a balance payment, the quantity must be shown in the record of the advance payment. This applies also to cases where the advance payment and balance payment are booked on different budget sub-items (advances and balance). Adjustments to quantities must be shown in the records covering the balance or subsequent payments. In the case of sums recovered, if the amount applied for is reduced because of incorrect quantities, the adjustments to the quantities must be indicated by a minus sign. 4.1 F500: product code/rural development sub-measure code The Member States must draw up their own lists of codes, to be detailed in the explanatory note to the payment file(s). For rural development measures under EAFRD budget item 05046001, the indication of the sub-measure shall be in line with the table provided for in Part 5 of Annex 1 to Commission Implementing Regulation (EU) No 808/2014

Commission Implementing Regulation (EU) No 808/2014 of 17 July 2014 laying down rules for the application of Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 227, 31.7.2014, p. 18). . 4.2 F502: quantity paid (number of hectares, etc.) See preliminary remark in heading 4 (data relating to products). For the wine sector, the products obtained after distillation shall be expressed by alcoholic strength. For all other sectors, the quantity paid shall be expressed in the unit which is laid down in the sector relevant regulations as the basis for the premium payment. Required format: +99....99.99 or -99....99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (maximum 6). 4.3 F503: quantity covered by payment application lodged (quantity claimed) Required format: +99....99.99 or -99....99.99, where 9 stands for a digit from 0 to 9. With a possibility to increase the number of decimals if significant. (maximum 6). 4.4 F508A: area covered by payment application lodged The area covered by the application. Required format: +99....99.99 or -99....99.99, where 9 stands for a digit from 0 to 9. 4.5 F508B: area covered by payment made See preliminary remark in heading 4 (data relating to products). The area on which the payment is made. Required format: +99....99.99 or -99....99.99, where 9 stands for a digit from 0 to 9. 4.6 F509A: area wrongly declared The difference between the area declared and that measured. Overstatement being the area declared exceeding the area measured and reported with a positive figure. Understatement being the area measured exceeding the area declared and reported with a negative figure. Required format: +99....99.99 or -99....99.99, where 9 stands for a digit from 0 to 9. 4.7 F510: Union regulation and article number In the case of intervention goods, the ad hoc instrument published in the Official Journal of the European Union is required. In the case of rural development measures under EAFRD budget item 05046001, indicate where applicable a code for the respective Union priority (focus area) for rural development Codes should be given in accordance with Article 5 of Regulation (EU) No 1305/2013. For instance: code 1a for expenditure contributing to fostering knowledge transfer and innovation in agriculture, forestry, and rural areas with a focus on fostering innovation, cooperation and the development of the knowledge base in rural areas. Expenditure relating to Article 5(4) of Regulation (EU) No 1305/2013 can be identified with the code P4. For focus areas not explicitly described in Article 5 of that Regulation; the two additional digits to use shall be yy. Expenditure not related to focus areas shall be identified by the code zz. chosen. 4.8 F511: EAGF rate of aid (in euros) per unit of measurement The field F511 must be used if data is reported in one of the required quantity fields F502 and F508B. The rate of aid must be expressed in the same unit of measurement as the reported quantity.

Required format: 9....9.999999, where 9 stands for a digit from 0 to 9. 4.9 F531: total alcoholic strength by volume Expressed in %vol/hl. Required format: 99.99, where 9 stands for a digit from 0 to 9. 4.10 F532: natural alcoholic strength by volume Expressed in %vol/hl. Required format: 99.99, where 9 stands for a digit from 0 to 9. 4.11 F533: wine-growing zone Wine-growing zone as defined in Appendix 1 to Annex VII to Regulation (EU) No 1308/2013 of the European Parliament and of the Council 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 and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). . Required format: to be expressed by one of the following codes: A, B, CI, CII, CIIIA, CIIIB. 5. DATA RELATING TO ON-THE-SPOT CHECKS This concerns the inspections carried out for the respective claim/calendar year. 5.1 F600: on-the-spot checks The on-the-spot checks mentioned here are those referred to in the relevant Regulations Commission Implementing Regulation (EU) No 809/2014 of 17 July 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system, rural development measures and cross compliance. (OJ L 227, 31.7.2014, p. 69). Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608). Commission Delegated Regulation (EU) No 639/2014 of 11 March 2014 supplementing Regulation (EU) No 1307/2013 of the European Parliament and of the Council establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and amending Annex X to that Regulation (OJ L 181, 20.6.2014, p. 1). Commission Regulation (EEC) No 2159/89 of 18 July 1989 laying down detailed rules for applying the specific measures for nuts and locust beans as provided for in Title IIa of Council Regulation (EEC) No 1035/72 (OJ L 207, 19.7.1989, p. 19). Commission Regulation (EC) No 1621/1999 of 22 July 1999 laying down detailed rules for the application of Council Regulation (EC) No 2201/96 as regards aid for the cultivation of grapes to produce certain varieties of dried grapes (OJ L 192, 24.7.1999, p. 21). Commission Regulation (EC) No 968/2006 of 27 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 320/2006 establishing a temporary scheme for the restructuring of the sugar industry in the Community (OJ L 176, 30.6.2006, p. 32). for the claim/calendar year concerned. They include the physical visits of the farm (code F or code C) and/or checks by remote sensing (code T).

In the case of multiple visits concerning the same measure and producer, only report once. Every record, be it the advance or balance payment or other, that can be related to a particular inspection, shall have the appropriate code in field F600. Required format: N = no inspection, F = on-farm inspection, C = controls on cross-compliance, T = inspection by remote sensing. For a combination of on-farm inspection and cross-compliance and/or inspection by remote sensing; one of corresponding codes FT, CT, CF or FTC must be shown.

Annex

ANNEX IV Structure of EAFRD budget codes (F109)

1. EAFRD PROGRAMMING PERIOD 2014-2020 1.1. Introduction For the EAFRD (programming period 2014-2020), there is only one budget item defined in the budget nomenclature: 05046001. As budget codes can be up to 15 figures long, the remaining seven figures can be used for further identifying the expenditure. This will allow reconciliation of data from different sources on financial year, paying agency, measure and programme level. 1.2. Budget code structure The budget codes must have the structure 05046001 MM RRR PP. The first eight digits are constant 05046001. The following two digits MM indicate the measure. Reference is made to the respective Article of Regulation (EU) No 1305/2013. Discontinued measure from programming period 2007-2013. CodeMeasure01Knowledge transfer and information actions (Article 14)02Advisory services, farm management and farm relief services (Article 15)03Quality schemes for agricultural products and foodstuffs (Article 16)04Investments in physical assets (Article 17)05Restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions (Article 18)06Farm and business development (Article 19)07Basic services and village renewal in rural areas (Article 20)08Investments in forest area development and improvement of the viability of forests (Articles 21 to 26)09Setting-up of producer groups and organisations (Article 27)10Agri-environment-climate (Article 28)11Organic farming (Article 29)12Natura 2000 and Water Framework Directive payments (Article 30)13Payments to areas facing natural or other specific constraints (Articles 31 and 32)14Animal welfare (Article 33)15Forest environmental and climate services and forest conservation (Article 34)16Cooperation (Article 35)17Risk management (Articles 36 to 39) 18Financing of complementary national direct payments for Croatia (Article 40)19Support for LEADER local development (CLLD — community-led local development) (Articles 42, 43 and 44)20Technical assistance (Article 51)97113 — Early retirement98131 — Meeting standards based on Union legislation99341 — Skills acquisition, animation and implementation of local development strategies The next three digits RRR indicate the combination of Articles used to establish the maximum EAFRD contribution rate: the first digit for the Category of contribution rates, the second digit for the Derogations/Other allocations,

the third digit for the applicability of Articles 59(4)(d) Reference is made to the respective Article of Regulation (EU) No 1305/2013. and (4)(g) Reference is made to the respective Article of Regulation (EU) No 1305/2013. and Article 24(1) Reference is made to the respective Article of Regulation (EU) No 1303/2013 . Reference is made to the respective Article of Regulation (EU) No 1305/2013. First digitArticleCategory of contribution rates159(3)(a)Less developed regions, outermost regions and in the smaller Aegean islands within the meaning of Regulation (EU) No 229/2013259(3)(b)Regions whose GDP per capita for the 2007-2013 programming period was less than 75 % of the average of the EU-25 for the reference period but whose GDP per capita is above 75 % of the GDP average of the EU-27359(3)(c)Transition regions other than those referred to in Article 59(3)(b) of Regulation (EU) No 1305/2013459(3)(d)Other regions5—Discontinued measure Reference is made to the respective Article of Regulation (EU) No 1305/2013. Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320). Second digitArticleDerogations/Other allocations1—Mainstream259(4)(a)Measures referred to in Articles 14, 27 and 35 of Regulation (EU) No 1305/2013, for the LEADER local development referred to in Article 32 of Regulation (EU) No 1303/2013 of the European Parliament and of the Council and for operations under Article 19(1)(a)(i) of Regulation (EU) No 1305/2013 359(4)(b)Operations contributing to the objectives of environment and climate change mitigation and adaptation459(4)(c)Union-level financial instruments referred to in Article 38(1)(a) of Regulation (EU) No 1303/2013559(4)(e)Operations receiving funding from funds transferred to the EAFRD in application of Articles 7(2) and 14(1) of Regulation (EU) No 1307/2013659(4)(f)Additional allocation for Portugal and Cyprus7—Voluntary adjustment following Articles 10b and 136 of Regulation (EC) No 73/2009Third digitFinancial instruments at Member State level — Article 59(4)(d) of Regulation (EU) No 1305/2013Financial assistance — Article 59(4)(g) of Regulation (EU) No 1305/2013Temporary budgetary difficulties — Article 24(1) of Regulation (EU) No 1303/20131Not applicableNot applicableNot applicable2ApplicableNot applicableNot applicable3Not applicableApplicableNot applicable4ApplicableApplicableNot applicable5Not applicableNot applicableApplicable6ApplicableNot applicableApplicable7Not applicableApplicableApplicable8ApplicableApplicableApplicable

The last two digits PP indicate the programme number (figures between 00 and 99 are allowed) and where: 00is for national programme01 to 98are for regional programmes99is for Rural Network programme Example: F109 = 05046001 01 431 01 means: 05046001budget item EAFRD programming period 2014-2020; 01measure Knowledge transfer and information actions (Article 14);459(3)(d) — Other regions; 359(4)(b) — Operations contributing to the objectives of environment and climate change mitigation and adaptation;1Articles 59(4)(d) and (4)(g) and Article 24(1) are not applicable;01regional programme number 01.