Official Journal
of the European Union
EN
L series
|
|
Official Journal |
EN L series |
|
2025/1565 |
12.9.2025 |
DEFINITIVE ADOPTION (EU, Euratom) 2025/1565
of Amending budget No 1 of the European Union for the financial year 2025
THE PRESIDENT OF THE EUROPEAN PARLIAMENT,
having regard to the Treaty on the Functioning of the European Union, and in particular Article 314(4)(a) and (9) thereof,
having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (1),
having regard to Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (2), and in particular Article 43 thereof,
having regard to Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (3),
having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4),
having regard to the annual budget of the European Union for the financial year 2025, as definitively adopted on 27 November 2024 (5),
having regard to Draft amending budget No 1 of the European Union for the financial year 2025, which the Commission adopted on 9 April 2025,
having regard to the position on Draft amending budget No 1/2025, which the Council adopted on 16 June 2025 and forwarded to Parliament on the following day,
having regard to Parliament’s approval of 9 July 2025 of the Council position,
having regard to Rules 96 and 98 of Parliament’s Rules of Procedure,
DECLARES:
Sole article
The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and Amending budget No 1 of the European Union for the financial year 2025 has been definitively adopted.
Done at Strasbourg, 9 July 2025.
The President
R. METSOLA
(1) OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj.
(2) OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj.
(3) OJ L 433 I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj.
(4) OJ L 433 I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.
(5) OJ L, 2025/31, 27.2.2025, ELI: http://data.europa.eu/eli/budget/2025/31/oj.
AMENDING BUDGET No 1 FOR THE FINANCIAL YEAR 2025
CONTENTS
GENERAL STATEMENT OF REVENUE
| A. FINANCING OF THE UNION’S ANNUAL BUDGET | 4 |
| CALCULATION OF THE FINANCING OF THE BUDGET | 4 |
| B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING | 12 |
|
— TITLE 1: |
OWN RESOURCES | 13 |
|
— TITLE 2: |
SURPLUSES, BALANCES AND ADJUSTMENTS | 17 |
GENERAL REVENUE
A. FINANCING OF THE UNION’S ANNUAL BUDGET
Calculation of the financing of the budget
Allocation of resources of the Union in order to ensure, pursuant to Article 311 of the Treaty on the Functioning of the European Union (TFEU), the financing of the Union’s annual budget
|
Revenue description |
Budget 2025 |
Budget 2024 (1) |
Change (%) |
|
Miscellaneous revenue (Titles 3 to 6) |
4 048 442 979 |
7 941 629 047 |
–49,02 |
|
Surplus available from the preceding financial year (Chapter 2 0, Article 2 0 0) |
1 344 533 139 |
632 625 574 |
+ 112,53 |
|
Balances and adjustments (Chapters 2 1, 2 2, 2 3 and 2 4) |
p.m. |
p.m. |
— |
|
Total revenue for Titles 2 to 6 |
5 392 976 118 |
8 574 254 621 |
–37,10 |
|
Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) |
21 082 004 566 |
20 119 010 896 |
+4,79 |
|
VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) |
24 394 620 000 |
23 462 700 300 |
+3,97 |
|
Plastic packaging waste own resource (Table 3, Chapter 1 7) |
7 121 487 360 |
7 139 700 400 |
–0,26 |
|
Remainder to be financed by the additional resource (GNI-based own resource, Table 4, Chapter 1 4) |
97 218 233 938 |
90 448 647 342 |
+7,48 |
|
Appropriations to be covered by the own resources referred to in Article 2 of Decision (EU, Euratom) 2020/2053 (2), (3) |
149 816 345 864 |
141 170 058 938 |
+6,12 |
|
Total revenue (4) |
155 209 321 982 |
149 744 313 559 |
+3,65 |
TABLE 1
Calculation of capping of value added tax (VAT) bases pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053
|
Member State |
1 % of non-capped VAT base |
1 % of gross national income |
Capping rate (in %) |
1 % of gross national income multiplied by capping rate |
1 % of capped VAT base (5) |
Member States whose VAT base is capped |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Belgium |
2 498 318 000 |
6 373 532 000 |
50 |
3 186 766 000 |
2 498 318 000 |
|
|
Bulgaria |
479 744 000 |
1 016 864 000 |
50 |
508 432 000 |
479 744 000 |
|
|
Czechia |
1 356 423 000 |
3 105 884 000 |
50 |
1 552 942 000 |
1 356 423 000 |
|
|
Denmark |
1 565 886 000 |
4 183 696 000 |
50 |
2 091 848 000 |
1 565 886 000 |
|
|
Germany |
18 735 398 000 |
45 754 657 000 |
50 |
22 877 328 500 |
18 735 398 000 |
|
|
Estonia |
205 782 000 |
402 230 000 |
50 |
201 115 000 |
201 115 000 |
Estonia |
|
Ireland |
1 415 812 000 |
4 305 400 000 |
50 |
2 152 700 000 |
1 415 812 000 |
|
|
Greece |
1 048 121 000 |
2 396 683 000 |
50 |
1 198 341 500 |
1 048 121 000 |
|
|
Spain |
7 339 568 000 |
16 010 458 000 |
50 |
8 005 229 000 |
7 339 568 000 |
|
|
France |
14 763 272 000 |
30 632 824 000 |
50 |
15 316 412 000 |
14 763 272 000 |
|
|
Croatia |
516 790 000 |
879 236 000 |
50 |
439 618 000 |
439 618 000 |
Croatia |
|
Italy |
10 155 674 000 |
22 236 829 000 |
50 |
11 118 414 500 |
10 155 674 000 |
|
|
Cyprus |
219 345 000 |
303 168 000 |
50 |
151 584 000 |
151 584 000 |
Cyprus |
|
Latvia |
201 901 000 |
441 106 000 |
50 |
220 553 000 |
201 901 000 |
|
|
Lithuania |
340 505 000 |
773 462 000 |
50 |
386 731 000 |
340 505 000 |
|
|
Luxembourg |
443 650 000 |
573 891 000 |
50 |
286 945 500 |
286 945 500 |
Luxembourg |
|
Hungary |
851 939 000 |
2 169 944 000 |
50 |
1 084 972 000 |
851 939 000 |
|
|
Malta |
106 409 000 |
201 752 000 |
50 |
100 876 000 |
100 876 000 |
Malta |
|
Netherlands |
5 092 397 000 |
11 174 919 000 |
50 |
5 587 459 500 |
5 092 397 000 |
|
|
Austria |
2 450 476 000 |
5 186 936 000 |
50 |
2 593 468 000 |
2 450 476 000 |
|
|
Poland |
4 488 733 000 |
8 789 073 000 |
50 |
4 394 536 500 |
4 394 536 500 |
Poland |
|
Portugal |
1 492 796 000 |
2 849 768 000 |
50 |
1 424 884 000 |
1 424 884 000 |
Portugal |
|
Romania |
1 351 509 000 |
3 734 533 000 |
50 |
1 867 266 500 |
1 351 509 000 |
|
|
Slovenia |
329 567 000 |
696 184 000 |
50 |
348 092 000 |
329 567 000 |
|
|
Slovakia |
547 047 000 |
1 351 469 000 |
50 |
675 734 500 |
547 047 000 |
|
|
Finland |
1 290 978 000 |
2 942 462 000 |
50 |
1 471 231 000 |
1 290 978 000 |
|
|
Sweden |
2 501 306 000 |
5 962 952 000 |
50 |
2 981 476 000 |
2 501 306 000 |
|
|
Total |
81 789 346 000 |
184 449 912 000 |
|
92 224 956 000 |
81 315 400 000 |
|
TABLE 2
Breakdown of own resource accruing from VAT pursuant to Article 2(1) point (b) of Decision (EU, Euratom) 2020/2053 (Chapter 1 3)
|
Member State |
1 % of capped VAT base |
Uniform rate of VAT-based own resource (in %) |
VAT-based own resource at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
2 498 318 000 |
0,30 |
749 495 400 |
|
Bulgaria |
479 744 000 |
0,30 |
143 923 200 |
|
Czechia |
1 356 423 000 |
0,30 |
406 926 900 |
|
Denmark |
1 565 886 000 |
0,30 |
469 765 800 |
|
Germany |
18 735 398 000 |
0,30 |
5 620 619 400 |
|
Estonia |
201 115 000 |
0,30 |
60 334 500 |
|
Ireland |
1 415 812 000 |
0,30 |
424 743 600 |
|
Greece |
1 048 121 000 |
0,30 |
314 436 300 |
|
Spain |
7 339 568 000 |
0,30 |
2 201 870 400 |
|
France |
14 763 272 000 |
0,30 |
4 428 981 600 |
|
Croatia |
439 618 000 |
0,30 |
131 885 400 |
|
Italy |
10 155 674 000 |
0,30 |
3 046 702 200 |
|
Cyprus |
151 584 000 |
0,30 |
45 475 200 |
|
Latvia |
201 901 000 |
0,30 |
60 570 300 |
|
Lithuania |
340 505 000 |
0,30 |
102 151 500 |
|
Luxembourg |
286 945 500 |
0,30 |
86 083 650 |
|
Hungary |
851 939 000 |
0,30 |
255 581 700 |
|
Malta |
100 876 000 |
0,30 |
30 262 800 |
|
Netherlands |
5 092 397 000 |
0,30 |
1 527 719 100 |
|
Austria |
2 450 476 000 |
0,30 |
735 142 800 |
|
Poland |
4 394 536 500 |
0,30 |
1 318 360 950 |
|
Portugal |
1 424 884 000 |
0,30 |
427 465 200 |
|
Romania |
1 351 509 000 |
0,30 |
405 452 700 |
|
Slovenia |
329 567 000 |
0,30 |
98 870 100 |
|
Slovakia |
547 047 000 |
0,30 |
164 114 100 |
|
Finland |
1 290 978 000 |
0,30 |
387 293 400 |
|
Sweden |
2 501 306 000 |
0,30 |
750 391 800 |
|
Total |
81 315 400 000 |
|
24 394 620 000 |
TABLE 3
Breakdown of own resource accruing from plastic packaging waste pursuant to Article 2(1) point (c) of Decision (EU, Euratom) 2020/2053 (Chapter 1 7)
|
Member State |
Plastic packaging waste that is not recycled (kg) |
Call rate per kg in EUR |
Gross contribution |
Lump-sum reduction |
Net contribution |
|
|
(1) |
(2) |
(3) = (1) × (2) |
(4) |
(5) = (3) – (4) |
|
Belgium |
192 530 100 |
|
154 024 080 |
|
154 024 080 |
|
Bulgaria |
102 088 100 |
|
81 670 480 |
22 000 000 |
59 670 480 |
|
Czechia |
169 414 000 |
|
135 531 200 |
32 187 600 |
103 343 600 |
|
Denmark |
169 843 100 |
|
135 874 480 |
|
135 874 480 |
|
Germany |
1 713 589 000 |
|
1 370 871 200 |
|
1 370 871 200 |
|
Estonia |
26 413 300 |
|
21 130 640 |
4 000 000 |
17 130 640 |
|
Ireland |
275 879 400 |
|
220 703 520 |
|
220 703 520 |
|
Greece |
203 984 700 |
|
163 187 760 |
33 000 000 |
130 187 760 |
|
Spain |
996 214 300 |
|
796 971 440 |
142 000 000 |
654 971 440 |
|
France |
1 829 429 300 |
|
1 463 543 440 |
|
1 463 543 440 |
|
Croatia |
56 681 500 |
|
45 345 200 |
13 000 000 |
32 345 200 |
|
Italy |
1 184 628 700 |
0,80 |
947 702 960 |
184 048 000 |
763 654 960 |
|
Cyprus |
12 576 300 |
|
10 061 040 |
3 000 000 |
7 061 040 |
|
Latvia |
30 641 600 |
|
24 513 280 |
6 000 000 |
18 513 280 |
|
Lithuania |
56 640 800 |
|
45 312 640 |
9 000 000 |
36 312 640 |
|
Luxembourg |
13 556 000 |
|
10 844 800 |
|
10 844 800 |
|
Hungary |
285 981 000 |
|
228 784 800 |
30 000 000 |
198 784 800 |
|
Malta |
14 248 000 |
|
11 398 400 |
1 415 900 |
9 982 500 |
|
Netherlands |
293 863 500 |
|
235 090 800 |
|
235 090 800 |
|
Austria |
215 367 000 |
|
172 293 600 |
|
172 293 600 |
|
Poland |
749 814 200 |
|
599 851 360 |
117 000 000 |
482 851 360 |
|
Portugal |
279 293 400 |
|
223 434 720 |
31 322 000 |
192 112 720 |
|
Romania |
414 502 900 |
|
331 602 320 |
60 000 000 |
271 602 320 |
|
Slovenia |
32 033 400 |
|
25 626 720 |
6 279 700 |
19 347 020 |
|
Slovakia |
51 131 400 |
|
40 905 120 |
17 000 000 |
23 905 120 |
|
Finland |
113 309 900 |
|
90 647 920 |
|
90 647 920 |
|
Sweden |
307 270 800 |
|
245 816 640 |
|
245 816 640 |
|
Total |
9 790 925 700 |
|
7 832 740 560 |
711 253 200 |
7 121 487 360 |
TABLE 4
Determination of uniform rate and breakdown of own resource based on GNI pursuant to Article 2(1) point (d) of Decision (EU, Euratom) 2020/2053 (Chapter 1 4)
|
Member State |
1 % of gross national income |
Uniform rate of ‘additional’ own resource |
‘Additional’ own resource at uniform rate |
|
|
(1) |
(2) |
(3) = (1) × (2) |
|
Belgium |
6 373 532 000 |
|
3 359 305 072 |
|
Bulgaria |
1 016 864 000 |
|
535 959 715 |
|
Czechia |
3 105 884 000 |
|
1 637 021 965 |
|
Denmark |
4 183 696 000 |
|
2 205 105 614 |
|
Germany |
45 754 657 000 |
|
24 115 961 344 |
|
Estonia |
402 230 000 |
|
212 003 843 |
|
Ireland |
4 305 400 000 |
|
2 269 252 286 |
|
Greece |
2 396 683 000 |
|
1 263 222 552 |
|
Spain |
16 010 458 000 |
|
8 438 651 092 |
|
France |
30 632 824 000 |
|
16 145 678 887 |
|
Croatia |
879 236 000 |
|
463 419 962 |
|
Italy |
22 236 829 000 |
|
11 720 391 841 |
|
Cyprus |
303 168 000 |
|
159 791 117 |
|
Latvia |
441 106 000 |
0,5270712 (6) |
232 494 263 |
|
Lithuania |
773 462 000 |
|
407 669 534 |
|
Luxembourg |
573 891 000 |
|
302 481 410 |
|
Hungary |
2 169 944 000 |
|
1 143 714 958 |
|
Malta |
201 752 000 |
|
106 337 666 |
|
Netherlands |
11 174 919 000 |
|
5 889 977 815 |
|
Austria |
5 186 936 000 |
|
2 733 884 511 |
|
Poland |
8 789 073 000 |
|
4 632 467 133 |
|
Portugal |
2 849 768 000 |
|
1 502 030 601 |
|
Romania |
3 734 533 000 |
|
1 968 364 739 |
|
Slovenia |
696 184 000 |
|
366 938 527 |
|
Slovakia |
1 351 469 000 |
|
712 320 369 |
|
Finland |
2 942 462 000 |
|
1 550 886 937 |
|
Sweden |
5 962 952 000 |
|
3 142 900 185 |
|
Total |
184 449 912 000 |
|
97 218 233 938 |
TABLE 5
Annual GNI lump-sum reductions for certain Member States and their financing pursuant to Article 2 paragraph (4) of Decision (EU, Euratom) 2020/2053 (Chapter 1 6)
|
Member State |
Gross reduction |
Percentage share of GNI base |
Financing of the gross reduction in favour of Denmark, Germany, Netherlands, Austria and Sweden |
Net financing of the reduction in favour of Denmark, Netherlands, Germany, Austria and Sweden |
|
|
(1) |
(2) |
(3) |
(4) = (1) + (3) |
|
Belgium |
|
3,46 |
317 475 655 |
317 475 655 |
|
Bulgaria |
|
0,55 |
50 651 596 |
50 651 596 |
|
Czechia |
|
1,68 |
154 708 968 |
154 708 968 |
|
Denmark |
– 455 580 440 |
2,27 |
208 396 479 |
– 247 183 961 |
|
Germany |
–4 436 169 220 |
24,81 |
2 279 111 444 |
–2 157 057 776 |
|
Estonia |
|
0,22 |
20 035 709 |
20 035 709 |
|
Ireland |
|
2,33 |
214 458 747 |
214 458 747 |
|
Greece |
|
1,30 |
119 382 551 |
119 382 551 |
|
Spain |
|
8,68 |
797 506 100 |
797 506 100 |
|
France |
|
16,61 |
1 525 869 153 |
1 525 869 153 |
|
Croatia |
|
0,48 |
43 796 128 |
43 796 128 |
|
Italy |
|
12,06 |
1 107 651 434 |
1 107 651 434 |
|
Cyprus |
|
0,16 |
15 101 275 |
15 101 275 |
|
Latvia |
|
0,24 |
21 972 184 |
21 972 184 |
|
Lithuania |
|
0,42 |
38 527 359 |
38 527 359 |
|
Luxembourg |
|
0,31 |
28 586 414 |
28 586 414 |
|
Hungary |
|
1,18 |
108 088 324 |
108 088 324 |
|
Malta |
|
0,11 |
10 049 585 |
10 049 585 |
|
Netherlands |
–2 321 405 903 |
6,06 |
556 640 293 |
–1 764 765 610 |
|
Austria |
– 682 766 442 |
2,81 |
258 369 442 |
– 424 397 000 |
|
Poland |
|
4,77 |
437 797 553 |
437 797 553 |
|
Portugal |
|
1,55 |
141 951 427 |
141 951 427 |
|
Romania |
|
2,02 |
186 022 964 |
186 022 964 |
|
Slovenia |
|
0,38 |
34 678 020 |
34 678 020 |
|
Slovakia |
|
0,73 |
67 318 797 |
67 318 797 |
|
Finland |
|
1,60 |
146 568 661 |
146 568 661 |
|
Sweden |
–1 291 818 277 |
3,23 |
297 024 020 |
– 994 794 257 |
|
Total |
–9 187 740 282 |
100,00 |
9 187 740 282 |
0 |
|
EU GDP price deflator, in EUR, (spring 2024 economic forecast) : (a) 2020 EU-27 = 107,2381 ; (b) 2025 EU-27 = 129,5904 |
||||
|
Lump sum for Denmark in 2025 prices: 377 000 000 EUR × [ (b/a) ] = 455 580 440 EUR |
||||
|
Lump sum for Germany in 2025 prices: 3 671 000 000 EUR × [ (b/a) ] = 4 436 169 220 EUR |
||||
|
Lump sum for Netherlands in 2025 prices: 1 921 000 000 EUR × [ (b/a) ] = 2 321 405 903 EUR |
||||
|
Lump sum for Austria in 2025 prices: 565 000 000 EUR × [ (b/a) ] = 682 766 442 EUR |
||||
|
Lump sum for Sweden in 2025 prices: 1 069 000 000 EUR × [ (b/a) ] = 1 291 818 277 EUR |
||||
TABLE 6
Summary of financing (7) of the general budget by category of own resource and by Member State
|
Member State |
Traditional own resources (TOR) |
|
|
|
VAT, GNI and plastic-based own resources |
Total own resources (8) |
|||||
|
Net sugar sector levies (75 %) |
Net customs duties (75 %) |
Total net traditional own resources (75 %) |
Collection costs (25 % of gross TOR) (p.m.) |
VAT-based own resource |
Plastic-based own resource |
GNI-based own resource |
GNI lump-sum reductions and their financing |
Total ‘national contributions’ |
Share in total ‘national contributions’ (%) |
||
|
|
(1) |
(2) |
(3) = (1) + (2) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) = (5) + (6) + (7) + (8) |
(10) |
(11) = (3) + (9) |
|
Belgium |
p.m. |
2 264 094 293 |
2 264 094 293 |
754 698 098 |
749 495 400 |
154 024 080 |
3 359 305 072 |
317 475 655 |
4 580 300 207 |
3,56 |
6 844 394 500 |
|
Bulgaria |
p.m. |
132 192 475 |
132 192 475 |
44 064 158 |
143 923 200 |
59 670 480 |
535 959 715 |
50 651 596 |
790 204 991 |
0,61 |
922 397 466 |
|
Czechia |
p.m. |
428 986 470 |
428 986 470 |
142 995 490 |
406 926 900 |
103 343 600 |
1 637 021 965 |
154 708 968 |
2 302 001 433 |
1,79 |
2 730 987 903 |
|
Denmark |
p.m. |
366 930 745 |
366 930 745 |
122 310 248 |
469 765 800 |
135 874 480 |
2 205 105 614 |
– 247 183 961 |
2 563 561 933 |
1,99 |
2 930 492 678 |
|
Germany |
p.m. |
4 411 757 132 |
4 411 757 132 |
1 470 585 709 |
5 620 619 400 |
1 370 871 200 |
24 115 961 344 |
–2 157 057 776 |
28 950 394 168 |
22,49 |
33 362 151 300 |
|
Estonia |
p.m. |
36 064 149 |
36 064 149 |
12 021 383 |
60 334 500 |
17 130 640 |
212 003 843 |
20 035 709 |
309 504 692 |
0,24 |
345 568 841 |
|
Ireland |
p.m. |
444 495 725 |
444 495 725 |
148 165 242 |
424 743 600 |
220 703 520 |
2 269 252 286 |
214 458 747 |
3 129 158 153 |
2,43 |
3 573 653 878 |
|
Greece |
p.m. |
230 859 773 |
230 859 773 |
76 953 258 |
314 436 300 |
130 187 760 |
1 263 222 552 |
119 382 551 |
1 827 229 163 |
1,42 |
2 058 088 936 |
|
Spain |
p.m. |
1 973 856 529 |
1 973 856 529 |
657 952 176 |
2 201 870 400 |
654 971 440 |
8 438 651 092 |
797 506 100 |
12 092 999 032 |
9,39 |
14 066 855 561 |
|
France |
p.m. |
1 999 804 974 |
1 999 804 974 |
666 601 658 |
4 428 981 600 |
1 463 543 440 |
16 145 678 887 |
1 525 869 153 |
23 564 073 080 |
18,30 |
25 563 878 054 |
|
Croatia |
p.m. |
62 650 498 |
62 650 498 |
20 883 499 |
131 885 400 |
32 345 200 |
463 419 962 |
43 796 128 |
671 446 690 |
0,52 |
734 097 188 |
|
Italy |
p.m. |
2 239 301 727 |
2 239 301 727 |
746 433 909 |
3 046 702 200 |
763 654 960 |
11 720 391 841 |
1 107 651 434 |
16 638 400 435 |
12,92 |
18 877 702 162 |
|
Cyprus |
p.m. |
44 294 280 |
44 294 280 |
14 764 760 |
45 475 200 |
7 061 040 |
159 791 117 |
15 101 275 |
227 428 632 |
0,18 |
271 722 912 |
|
Latvia |
p.m. |
44 998 832 |
44 998 832 |
14 999 611 |
60 570 300 |
18 513 280 |
232 494 263 |
21 972 184 |
333 550 027 |
0,26 |
378 548 859 |
|
Lithuania |
p.m. |
94 680 147 |
94 680 147 |
31 560 049 |
102 151 500 |
36 312 640 |
407 669 534 |
38 527 359 |
584 661 033 |
0,45 |
679 341 180 |
|
Luxembourg |
p.m. |
14 831 319 |
14 831 319 |
4 943 773 |
86 083 650 |
10 844 800 |
302 481 410 |
28 586 414 |
427 996 274 |
0,33 |
442 827 593 |
|
Hungary |
p.m. |
284 006 601 |
284 006 601 |
94 668 867 |
255 581 700 |
198 784 800 |
1 143 714 958 |
108 088 324 |
1 706 169 782 |
1,33 |
1 990 176 383 |
|
Malta |
p.m. |
21 420 417 |
21 420 417 |
7 140 139 |
30 262 800 |
9 982 500 |
106 337 666 |
10 049 585 |
156 632 551 |
0,12 |
178 052 968 |
|
Netherlands |
p.m. |
3 273 633 117 |
3 273 633 117 |
1 091 211 039 |
1 527 719 100 |
235 090 800 |
5 889 977 815 |
–1 764 765 610 |
5 888 022 105 |
4,57 |
9 161 655 222 |
|
Austria |
p.m. |
246 146 237 |
246 146 237 |
82 048 746 |
735 142 800 |
172 293 600 |
2 733 884 511 |
– 424 397 000 |
3 216 923 911 |
2,50 |
3 463 070 148 |
|
Poland |
p.m. |
1 017 092 615 |
1 017 092 615 |
339 030 872 |
1 318 360 950 |
482 851 360 |
4 632 467 133 |
437 797 553 |
6 871 476 996 |
5,34 |
7 888 569 611 |
|
Portugal |
p.m. |
229 766 742 |
229 766 742 |
76 588 914 |
427 465 200 |
192 112 720 |
1 502 030 601 |
141 951 427 |
2 263 559 948 |
1,76 |
2 493 326 690 |
|
Romania |
p.m. |
258 460 518 |
258 460 518 |
86 153 506 |
405 452 700 |
271 602 320 |
1 968 364 739 |
186 022 964 |
2 831 442 723 |
2,20 |
3 089 903 241 |
|
Slovenia |
p.m. |
164 113 713 |
164 113 713 |
54 704 571 |
98 870 100 |
19 347 020 |
366 938 527 |
34 678 020 |
519 833 667 |
0,40 |
683 947 380 |
|
Slovakia |
p.m. |
117 368 612 |
117 368 612 |
39 122 871 |
164 114 100 |
23 905 120 |
712 320 369 |
67 318 797 |
967 658 386 |
0,75 |
1 085 026 998 |
|
Finland |
p.m. |
155 752 427 |
155 752 427 |
51 917 476 |
387 293 400 |
90 647 920 |
1 550 886 937 |
146 568 661 |
2 175 396 918 |
1,69 |
2 331 149 345 |
|
Sweden |
p.m. |
524 444 499 |
524 444 499 |
174 814 833 |
750 391 800 |
245 816 640 |
3 142 900 185 |
– 994 794 257 |
3 144 314 368 |
2,44 |
3 668 758 867 |
|
Total |
p.m. |
21 082 004 566 |
21 082 004 566 |
7 027 334 855 |
24 394 620 000 |
7 121 487 360 |
97 218 233 938 |
0 |
128 734 341 298 |
100,00 |
149 816 345 864 |
B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING
|
Title |
Heading |
2025 estimate |
Amending budget No 1/2025 |
New amount |
|
1 |
OWN RESOURCES |
151 160 879 003 |
–1 344 533 139 |
149 816 345 864 |
|
2 |
SURPLUSES, BALANCES AND ADJUSTMENTS |
p.m. |
1 344 533 139 |
1 344 533 139 |
|
3 |
ADMINISTRATIVE REVENUE |
2 425 480 258 |
|
2 425 480 258 |
|
4 |
FINANCIAL REVENUE, DEFAULT INTEREST AND FINES |
182 961 995 |
|
182 961 995 |
|
5 |
BUDGETARY GUARANTEES, BORROWING-AND-LENDING OPERATIONS |
p.m. |
|
p.m. |
|
6 |
REVENUE, CONTRIBUTIONS AND REFUNDS RELATED TO UNION POLICIES |
1 440 000 726 |
|
1 440 000 726 |
|
|
GRAND TOTAL |
155 209 321 982 |
|
155 209 321 982 |
TITLE 1
OWN RESOURCES
|
Article Item |
Heading |
2025 estimate |
Amending budget No 1/2025 |
New amount |
||||||||||||
|
CHAPTER 1 1 |
||||||||||||||||
|
1 1 0 |
Sugar levies |
p.m. |
|
p.m. |
||||||||||||
|
|
CHAPTER 1 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||||
|
CHAPTER 1 2 |
||||||||||||||||
|
1 2 0 |
Customs duties and other duties |
21 082 004 566 |
|
21 082 004 566 |
||||||||||||
|
|
CHAPTER 1 2 — TOTAL |
21 082 004 566 |
|
21 082 004 566 |
||||||||||||
|
CHAPTER 1 3 |
||||||||||||||||
|
1 3 0 |
Own resource based on value added tax |
24 394 620 000 |
|
24 394 620 000 |
||||||||||||
|
|
CHAPTER 1 3 — TOTAL |
24 394 620 000 |
|
24 394 620 000 |
||||||||||||
|
CHAPTER 1 4 |
||||||||||||||||
|
1 4 0 |
Own resource based on gross national income |
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
||||||||||||
|
|
CHAPTER 1 4 — TOTAL |
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
||||||||||||
|
CHAPTER 1 6 |
||||||||||||||||
|
1 6 0 |
GNI lump-sum reductions granted to certain Member States and their financing |
0 |
|
0 |
||||||||||||
|
|
CHAPTER 1 6 — TOTAL |
0 |
|
0 |
||||||||||||
|
CHAPTER 1 7 |
||||||||||||||||
|
1 7 0 |
Own resource based on non-recycled plastic packaging waste |
7 121 487 360 |
|
7 121 487 360 |
||||||||||||
|
|
CHAPTER 1 7 — TOTAL |
7 121 487 360 |
|
7 121 487 360 |
||||||||||||
|
|
Title 1 — Total |
151 160 879 003 |
–1 344 533 139 |
149 816 345 864 |
||||||||||||
|
||||||||||||||||
CHAPTER 1 4 — OWN RESOURCE BASED ON GROSS NATIONAL INCOME
|
Title Chapter Article Item |
Heading |
FF |
2025 estimate |
Amending budget No 1/2025 |
New amount |
|
1 4 |
OWN RESOURCE BASED ON GROSS NATIONAL INCOME |
||||
|
1 4 0 |
Own resource based on gross national income |
|
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
|
|
CHAPTER 1 4 — TOTAL |
|
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
1 4 0
Own resource based on gross national income
|
2025 estimate |
Amending budget No 1/2025 |
New amount |
|
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
Remarks
The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments, the plastic-based own resource and other revenue in any particular year. By implication, the GNI-based resource ensures that the budget is always balanced ex ante.
The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (plastic-based own resource, VAT-based resource, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.
The rate to be applied to the Member States’ GNI for financial year 2025 is 0,5271 %.
Legal basis
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj), and in particular Article 2(1), point (d), thereof.
|
Member State |
2025 estimate |
Amending budget No. 1/2025 |
New amount |
|
Belgium |
3 405 764 433 |
–46 459 361 |
3 359 305 072 |
|
Bulgaria |
543 372 065 |
–7 412 350 |
535 959 715 |
|
Czechia |
1 659 662 062 |
–22 640 097 |
1 637 021 965 |
|
Denmark |
2 235 602 337 |
–30 496 723 |
2 205 105 614 |
|
Germany |
24 449 486 324 |
– 333 524 980 |
24 115 961 344 |
|
Estonia |
214 935 867 |
–2 932 024 |
212 003 843 |
|
Ireland |
2 300 636 161 |
–31 383 875 |
2 269 252 286 |
|
Greece |
1 280 692 984 |
–17 470 432 |
1 263 222 552 |
|
Spain |
8 555 358 067 |
– 116 706 975 |
8 438 651 092 |
|
France |
16 368 974 450 |
– 223 295 563 |
16 145 678 887 |
|
Croatia |
469 829 083 |
–6 409 121 |
463 419 962 |
|
Italy |
11 882 485 459 |
– 162 093 618 |
11 720 391 841 |
|
Cyprus |
162 001 037 |
–2 209 920 |
159 791 117 |
|
Latvia |
235 709 670 |
–3 215 407 |
232 494 263 |
|
Lithuania |
413 307 624 |
–5 638 090 |
407 669 534 |
|
Luxembourg |
306 664 744 |
–4 183 334 |
302 481 410 |
|
Hungary |
1 159 532 595 |
–15 817 637 |
1 143 714 958 |
|
Malta |
107 808 321 |
–1 470 655 |
106 337 666 |
|
Netherlands |
5 971 436 508 |
–81 458 693 |
5 889 977 815 |
|
Austria |
2 771 694 273 |
–37 809 762 |
2 733 884 511 |
|
Poland |
4 696 534 390 |
–64 067 257 |
4 632 467 133 |
|
Portugal |
1 522 803 760 |
–20 773 159 |
1 502 030 601 |
|
Romania |
1 995 587 324 |
–27 222 585 |
1 968 364 739 |
|
Slovenia |
372 013 305 |
–5 074 778 |
366 938 527 |
|
Slovakia |
722 171 796 |
–9 851 427 |
712 320 369 |
|
Finland |
1 572 335 783 |
–21 448 846 |
1 550 886 937 |
|
Sweden |
3 186 366 655 |
–43 466 470 |
3 142 900 185 |
|
Article 1 4 0 — Total |
98 562 767 077 |
–1 344 533 139 |
97 218 233 938 |
TITLE 2
SURPLUSES, BALANCES AND ADJUSTMENTS
|
Article Item |
Heading |
2025 estimate |
Amending budget No 1/2025 |
New amount |
||||||||||
|
CHAPTER 2 0 |
||||||||||||||
|
2 0 0 |
Surplus from previous financial year |
p.m. |
1 344 533 139 |
1 344 533 139 |
||||||||||
|
|
CHAPTER 2 0 — TOTAL |
p.m. |
1 344 533 139 |
1 344 533 139 |
||||||||||
|
CHAPTER 2 1 |
||||||||||||||
|
2 1 0 |
VAT balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 1 |
GNI balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 2 |
Netting of VAT and GNI balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 3 |
Plastics balances |
p.m. |
|
p.m. |
||||||||||
|
2 1 4 |
Netting of plastics balances |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 1 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 2 |
||||||||||||||
|
2 2 0 |
Adjustment for non-participation in the area of migration, border management and security policies |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 2 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 3 |
||||||||||||||
|
2 3 0 |
Adjustment for the implementation of own resources decisions |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 3 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
CHAPTER 2 4 |
||||||||||||||
|
2 4 0 |
Adjustment for exchange rate differences for own resources |
p.m. |
|
p.m. |
||||||||||
|
|
CHAPTER 2 4 — TOTAL |
p.m. |
|
p.m. |
||||||||||
|
|
Title 2 — Total |
p.m. |
1 344 533 139 |
1 344 533 139 |
||||||||||
|
||||||||||||||
CHAPTER 2 0 — SURPLUS FROM PREVIOUS FINANCIAL YEAR
|
Title Chapter Article Item |
Heading |
FF |
2025 estimate |
Amending budget No 1/2025 |
New amount |
|
2 0 |
SURPLUS FROM PREVIOUS FINANCIAL YEAR |
||||
|
2 0 0 |
Surplus from previous financial year |
|
p.m. |
1 344 533 139 |
1 344 533 139 |
|
|
CHAPTER 2 0 — TOTAL |
|
p.m. |
1 344 533 139 |
1 344 533 139 |
2 0 0
Surplus from previous financial year
|
2025 estimate |
Amending budget No 1/2025 |
New amount |
|
p.m. |
1 344 533 139 |
1 344 533 139 |
Remarks
In accordance with Article 18 of the Financial Regulation, the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.
The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 42 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 1(1) of Regulation (EU, Euratom) 2021/768.
After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.
A deficit is entered in Article 16 05 01 of the statement of expenditure in Section III ‘Commission’.
Legal basis
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements (OJ L 168, 7.6.2014, p. 39, ELI: http://data.europa.eu/eli/reg/2014/609/oj).
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1, ELI: http://data.europa.eu/eli/dec/2020/2053/oj), and in particular Article 8 thereof.
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for the system of own resources of the European Union and repealing Regulation (EU, Euratom) No 608/2014 (OJ L 165, 11.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/768/oj).
Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj), and in particular Article 18 thereof.
(1) The figures in this column correspond to those in the 2024 budget (OJ L, 2024/207, 22.2.2024, ELI: http://data.europa.eu/eli/budget/2024/207/oj) plus amending budgets No 1/2024 to No 5/2024.
(2) The own resources for the 2025 budget are determined on the basis of the budget forecasts adopted at the 191st meeting of the Advisory Committee on Own Resources on 23 May 2024.
(3) This amount includes EUR 4 961 000 000 in relation to liabilities of the Union resulting from the borrowing referred to in Article 5 of Decision (EU, Euratom) 2020/2053.
(4) Article 310(1), third subparagraph, TFEU reads: ‘The revenue and expenditure shown in the budget shall be in balance’.
(5) The base to be used does not exceed 50 % of GNI.
(6) Calculation of rate: (97 218 233 938) / (184 449 912 000) = 0,527071186339194.
(7) p.m. (own resources + other revenue = total revenue = total expenditure); (149 816 345 864 + 5 392 976 118 = 155 209 321 982).
(8) Total own resources as percentage of GNI: (149 816 345 864) / (18 444 991 200 000) = 0,81 %; total own resources ceiling in accordance with Articles 3 and 6 of Decision (EU, Euratom) 2020/2053: 2,00 %.
ELI: http://data.europa.eu/eli/budget_suppl_amend/2025/1565/oj
ISSN 1977-0677 (electronic edition)