Commission Implementing Decision (EU, Euratom) 2018/194 of 8 February 2018 establishing models for statements of accounts for entitlements to own resources and a form for reports on irrecoverable amounts corresponding to the entitlements to own resources pursuant to Council Regulation (EU, Euratom) No 609/2014

Member States shall use the models set out in Annexes I, II, III and IV to this Decision to draw up the statements of accounts for the entitlements to own resources referred to in Article 6(4) of Regulation (EU, Euratom) No 609/2014.

Member States shall use the form set out in Annex V to this Decision to draw up reports on irrecoverable amounts corresponding to entitlements to own resources referred to in Article 13(3) of Regulation (EU, Euratom) No 609/2014. They shall transmit those reports using the electronic web-based management and information system supplied by the Commission.

1 Member States shall use the models referred to in Article 1 of this Decision as from 20 July 2018 at the latest. Member States may use the models referred to in Article 1 of Implementing Decision (EU, Euratom) 2016/2366 until 19 July 2018.

2 Member States shall use the form referred to in Article 2 of this Decision as from 1 September 2018. Member States shall use the form referred to in Article 2 of Implementing Decision (EU, Euratom) 2016/2366 until 31 August 2018.

Implementing Decision (EU, Euratom) 2016/2366 is repealed as from 1 September 2018.

This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.