Commission Delegated Regulation (EU) 2025/310 of 5 December 2024 amending Delegated Regulation (EU) 2022/127 as regards the annual performance clearance and conformity procedure

‘8 Where a Member State submits objective elements, which do not fulfil the requirements laid down in paragraphs 2 and 3 of this Article, but which demonstrate that the maximum loss for the funds is lower than or equal to the loss that would derive from the application of a flat rate lower than the one proposed, the Commission shall use that lower flat rate to determine the amounts to be excluded from Union financing pursuant to Article 55 of Regulation (EU) 2021/2116.’

‘4 Where a Member State demonstrates that the maximum loss for the EAGF and the EAFRD is lower than or equal to the loss that would derive from the application of a flat rate lower than the one proposed, the Commission may use that lower flat rate or the certification body’s assessment of the governance systems in the context of its audit referred to in Article 12 of Regulation (EU) 2021/2116 to determine the amounts to be excluded from Union financing during the conformity procedure referred to in Article 55 of that Regulation.’

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union. Article 1(1) shall apply to annual performance clearance procedures as of financial year 2024.