Draft amending budget No 2/2026

Commission's proposal: Draft Amending Budget 2/2026, COM(2026) 460 – 9 June 2026
Council's position: 
Parliament's position: 

The purpose of Draft Amending Budget (DAB) No 2 for the year 2026 updates both the revenue and the expenditure side of the budget. As regards the revenue side, the update takes into account the latest developments as regards:

• the updated own resources forecasts for the 2026 budget agreed by the Advisory Committee on Own Resources (ACOR) on 29 May 2026. This update is typically presented shortly after the ACOR forecast meeting, in line with the Member States’ expectations that the ACOR updates are budgeted as soon as possible;
• the other revenues, such as fines and the United Kingdom contribution.

As regards the expenditure side, DAB 2/2026 includes the following specific elements:

• a reinforcement of payment appropriations of EUR 7,6 billion, of which EUR 3,4 billion for the European Regional Development Fund (ERDF), EUR 0,6 billion for the Cohesion Fund (CF), EUR 1,4 billion for the European Social Fund Plus (ESF+) and EUR 2,2 billion for the European Agricultural Fund for Rural Development (EAFRD);
• a reinforcement of the agricultural reserve for an amount of EUR 300 million (in commitments and payments) to provide targeted, exceptional support to farmers facing severe liquidity challenges in particular due to the increasing cost of fertilisers;
• a reinforcement of the European Agricultural Guarantee Fund (EAGF) for an amount of EUR 140 million in commitment and payment appropriations to ensure timely reimbursement of EAGF expenditure to Member States;
• an increase in the number of establishment plan posts, a reinforcement of administrative expenditure in heading 7 and a reinforcement of the support line for borrowing and debt management activities (both requiring use of special instruments) to ensure effective administration of the Ukraine Support Loan, in line with the related Legislative Financial Digital Statement;
• two budgetary neutral transfers from the European Environment Agency (EEA) back to the LIFE programme following the withdrawal of the European forest monitoring proposal and delays in the adoption of the Green Claims Directive;
• changes to the budget remarks for budget line 02 02 02 (EU guarantee from the InvestEU Fund – Provisioning of the common provisioning fund) to accommodate the possibility for Member States to contribute funds from the RRF to the InvestEU financial instrument, following the InvestEU Omnibus II Regulation.

Overall, the net impact of DAB 2/2026 on expenditure amounts to an increase of EUR 444,2 million in commitment and EUR 8,0 billion in payment appropriations.