Key data
| Regulation | Resolution (EU) 2026/1690 of the European Parliament |
|---|---|
| Publication | 10 September 2026 |
| Entry into force | 29 April 2026 |
| Affected parties | EU joint undertakings and entities participating in European R&D+i programs |
| Category | European Regulation |
| Audited fiscal year | 2024 |
If your company participates in projects funded by European R&D programs such as Horizon Europe, Clean Hydrogen or Chips Joint Undertaking, this resolution directly affects you. The European Parliament has not merely approved the accounts: it has issued observations with binding force that will condition how these funds are managed in the coming fiscal years.
Resolution (EU) 2026/1690, approved on 29 April 2026 and published on 10 September 2026, is an integral part of the Decisions approving the budget management of EU joint undertakings for fiscal year 2024. This means that its recommendations are not optional: they are part of the legal act of approval.
What does this regulation establish?
EU joint undertakings are public-private bodies created to finance and coordinate strategic research, development and innovation projects. The European Parliament reviews their budget management annually and issues observations that accompany the approval decision.
The joint undertakings affected by this resolution include:
- Horizon Europe — EU framework program for R&D+i
- Clean Hydrogen Joint Undertaking — clean hydrogen and energy transition
- Chips Joint Undertaking — semiconductors and strategic microelectronics
The Parliament's observations are structured around four main axes:
| Observation axis | Content |
|---|---|
| Spending efficiency | Review of the use of allocated funds and compliance with the 2024 budget objectives |
| Transparency | Requirement for greater clarity in information published on project execution and contracts |
| Conflict of interest management | Strengthening of mechanisms for detecting and managing conflicts in governance and evaluation bodies |
| Objective achievement | Verification of the degree of achievement of milestones and results committed in each program |
The observations have binding force as they form an integral part of the approval decisions. The affected joint undertakings must incorporate them into their management and report on their implementation in the next budget control cycle.
Economic and operational impact
For private entities participating in these programs, the impact translates into concrete operational changes:
- Greater documentation burden: Transparency requirements mean that private partners must maintain more detailed records of project execution, cost justification and results achieved.
- Review of internal procedures: Recommendations on conflicts of interest may affect how companies designate their representatives in the governance bodies of joint undertakings.
- Preparation for more rigorous audits: The next budget control cycle will incorporate monitoring of compliance with these observations, resulting in more exhaustive audits for participants.
- Risk of fund recovery: Non-compliance with required management standards may result in requests for reimbursement of funds already received.
Who does it affect?
- EU joint undertakings directly audited: Horizon Europe, Clean Hydrogen JU, Chips JU and other European public-private R&D bodies
- Private partner companies of these joint undertakings (large corporations, technology SMEs, private research centers)
- Grant beneficiary entities under programs managed by these joint undertakings
- Universities and research centers participating as partners in funded projects
- Consultancies and European project managers advising companies on participation in these programs
- CFOs and financial directors of companies with active projects in Horizon Europe or other affected programs
Practical example
A Spanish technology company participating as a private partner in a Horizon Europe consortium with a project budget of 2 million euros faces the following concrete situation:
Until now, cost justification followed the usual program standards. With the new binding observations on transparency and spending efficiency, the next audit cycle will incorporate additional criteria derived from this resolution. If the company has not adequately documented the relationship between declared costs and objectives achieved, it may face a review of funds already received.
Furthermore, if any of its representatives in the consortium has links with project evaluation entities, the new requirement for conflict of interest management requires formal disclosure and, if necessary, replacement. Failure to do so may compromise the validity of decisions made within the project framework.
What should companies do now?
- Identify if you participate in any affected joint undertaking: Check if your company is a partner or beneficiary of projects managed by Horizon Europe, Clean Hydrogen JU, Chips JU or other EU joint undertakings with active 2024 fiscal year.
- Audit documentation of ongoing projects: Verify that cost justification and execution records for fiscal year 2024 comply with the transparency standards strengthened by this resolution.
- Review conflict of interest management mechanisms: Check that your company's representatives in governance or evaluation bodies of joint undertakings have no links that must be formally disclosed.
- Prepare for the next control cycle: The binding observations of this resolution will be subject to follow-up in the next fiscal year. Anticipate the areas for improvement identified by Parliament before the audit arrives.
- Consult with your European project manager: If you work with a consultancy specialized in European funds, share this resolution and request a review of the compliance status of your active projects.
Frequently asked questions
What are EU joint undertakings and which are affected by this resolution?
EU joint undertakings are public-private bodies created to drive strategic R&D+i projects. Among those affected by Resolution (EU) 2026/1690 are Horizon Europe, Clean Hydrogen Joint Undertaking and Chips Joint Undertaking, among others. These entities manage European funds in collaboration with private partners and are audited annually by the European Parliament.
Are the European Parliament's observations mandatory for joint undertakings?
Yes. The resolution expressly states that the observations have binding force as they form an integral part of the Decisions approving budget management. This means that affected joint undertakings must incorporate them into their future management and report on their implementation in the next budget control cycle.
When does this resolution enter into force and what fiscal year does it cover?
Resolution (EU) 2026/1690 entered into force on 29 April 2026, the date of its approval by the European Parliament. It was published in the Official Journal on 10 September 2026. It covers the approval of budget management for fiscal year 2024 of EU joint undertakings.
What risks does a private company face if it does not comply with the new transparency requirements?
Non-compliance with required management standards may result in more exhaustive audits in the next control cycle, requests for reimbursement of funds already received and, in serious cases, exclusion from future European funding programs. The areas of greatest risk are cost justification, results documentation and conflict of interest management.
Where can I consult the full text of Resolution (EU) 2026/1690?
The full text is available in the Official Journal of the European Union through EUR-Lex, at the official URL: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202601690. It is the primary source and the only one with binding legal value.
Official source
Consult full regulation at official source
Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202601690
