The EU updates accounting models for managing non-recoverable traditional own resources
21 Oct 2026Effective: 16 Oct 20260 views
Who is affected:
Customs administrations and finance departments of EU Member States
Summary
The European Commission modifies the forms used by countries to declare uncollectible debts from tariffs and other EU revenues. It affects the administrative management of contributions to the EU budget.
Detailed analysis
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This Implementing Decision updates the accounting statement models and the notification form for irrecoverable amounts related to the EU's traditional own resources, such as customs duties. Member States must use these forms to inform the Commission about debts that cannot be collected. The modification affects Decisio…
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CELEX:32026D2306: Decisión de Ejecución (UE) 2026/2306 de la Comisión, de 16 de octubre de 2026, por la que se modifica la Decisión de Ejecución (UE, Euratom) 2018/194 en lo que respecta a los modelos de los estados de cuentas relativos a los derechos sobre los recursos propios tradicionales y la ficha para la notificación de los importes irrecuperables
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