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DRAFT REPORT (00000/2026 – C100000/2026 – 2026/0090(BUD))

On the Council position on Draft amending budget No 1/2026 of the European Union for the financial year 2026 entering the surplus of the financial year 2025

BUDG-PR-787947

Committee on Budgets · Rapporteur: Andrzej Halicki

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✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

This draft report concerns Draft Amending Budget No 1/2026, which enters the 2025 surplus of EUR 2 095 million into the 2026 budget. Parliament approves the Council position, but notes concerns about reduced GNI contributions and calls for new own resources.

Committee position. The rapporteur proposes that Parliament approve the Council position on Draft Amending Budget No 1/2026, while expressing concerns and calls for future budget flexibility and new own resources.

Key points

  1. Approves the Council position on Draft Amending Budget No 1/2026, which budgets the 2025 surplus of EUR 2 095 million.
  2. Notes the surplus components: positive revenue outturn of EUR 1 994 million and under-spend of EUR 101 million, driven by customs duties (EUR 860 million) and financial revenue, default interest and fines (EUR 840 million).
  3. Regrets that budgeting the surplus reduces GNI-based contributions from member states, stressing the need for budget flexibility in the last years of the current MFF.
  4. Recalls its position that windfall gains from fines and fees should be supplementary revenue, not decrease GNI-based contributions.
  5. Notes the adjusted annual GNI lump-sum reductions for five member states (around EUR 5.8 billion net), highlighting that inflation-linked rebates increase faster than MFF ceilings.
  6. Welcomes the negative income item of EUR 54 million for settlement agreement costs, but recalls this solution ends on 31 December 2027 and invites the Commission to propose a definitive solution.
  7. Reiterates the call for sustainable revenue and new own resources of at least EUR 60 billion per year for the next MFF.

Who is affected

  • Member states: their GNI-based contributions to the 2026 budget are reduced by the surplus amount.
  • Five beneficiary member states: receive adjusted annual GNI lump-sum reductions of around EUR 5.8 billion net.

Figures and deadlines

  • EUR 2 095 million: surplus from 2025 entered in the 2026 budget.
  • EUR 1 994 million: positive outturn on revenue.
  • EUR 101 million: under-spend on expenditure.
  • EUR 860 million: higher-than-expected customs duties.
  • EUR 840 million: financial revenue, default interest and fines.
  • EUR 111 million: under-implementation in payments by all institutions.
  • EUR 5.8 billion net: adjusted annual GNI lump-sum reductions for five member states.
  • EUR 54 million: negative income item under article 425.

Legal basis: Article 314 of the Treaty on the Functioning of the European Union and Article 106a of the Treaty establishing the European Atomic Energy Community.