Commission Delegated Regulation (EU) 2021/2106 of 28 September 2021 on supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by setting out the common indicators and the detailed elements of the recovery and resilience scoreboard

The scoreboard shall display the progress of the implementation of the recovery and resilience plans in each of the six pillars referred to in Article 3 of Regulation (EU) 2021/241, to be measured in particular by: (a) the fulfilment of milestones and targets, reflecting the implementation of the reforms and investments set out in the adopted Council implementing decisions, by listing the milestones and targets that have been satisfactorily fulfilled, counting their number, and displaying the percentage over the total number of milestones and targets set out in those Council implementing decisions. In this context it can also be reported on how the fulfilment of the milestones and targets contributes to the implementation of relevant country specific recommendations; (b) the expenditure financed by the Facility, also under each of the pillars referred to in Article 3 of Regulation (EU) 2021/241, incorporating social expenditures based on the methodology defined in the Commission Delegated Regulation (EU) 2021/2105 , based on the break-down of the estimated expenditure provided in the approved recovery and resilience plans; (c) the status of each recovery and resilience plan; (d) the progress with the disbursement of the financial contributions and loans; (e) thematic analyses of measures included in recovery and resilience plans and examples illustrating the progress of the implementation under the six pillars; (f) common indicators, as set out in Annex, to be used for reporting on the progress and for the purpose of monitoring and evaluation of the Facility towards the achievement of the general and specific objectives.

1 In order for the Scoreboard, including the common indicators, to be updated consistently and uniformly twice a year, all Member States shall report to the Commission twice a year in the context of the European Semester on the progress made in the achievement of their recovery and resilience plans, including the operational arrangements, and on the common indicators.

2 The reporting on progress made in the achievement of their recovery and resilience plans shall take place each year, as a rule, by mid April and beginning of October, and no later than by 30 April and 15 October, respectively. The reporting period shall cover the full period of implementation of the plan, from 1 February 2020 onwards, where relevant.

3 The reporting for the update of the common indicators shall take place each year by 28 February and 31 August. The reporting period shall cover the full period of implementation of the plan, from 1 February 2020 onwards, where relevant, until the respective cut-off dates of 31 December and 30 June each year.

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