Methods and procedure for making available own resources based on the Emissions Trading System, the Carbon Border Adjustment Mechanism and reallocated profits and on the measures to meet cash requirements

It affects EU Member States and, indirectly, sectors linked to emissions trading, carbon border charges, and large multinational groups whose residual profits are reallocated.

• Sets calculation rules for EU revenues from emissions trading, CBAM certificates, and reallocated multinational profits.
• Requires Member States to keep supporting documents, report annual or monthly statements, and cooperate administratively.
• Sets payment timing: ETS mainly monthly, CBAM annually, and reallocated profits monthly after annual statements.
• Adds interest for late payments, payments under reservation, and a review procedure for disputed adjustments.

Takes effect

It enters into force with the amended Own Resources Decision and applies from 1 January 2023.

Transitional law

Rules on reallocated profits apply only from the later of the relevant directive’s application date or the Multilateral Convention’s entry into force and effect.

• Regulation (EU, Euratom) No 609/2014
  • art. 5: proposal complements Article 5 on calculating the GNI-based own resource
  • art. 9: applies treasury and accounting arrangements to new own resources
  • art. 10a(2): applies monthly twelfths rules to adjustment amounts and reallocated profits own resource
  • art. 10a(4): applies monthly twelfths rules to adjustment amounts and reallocated profits own resource
  • art. 10a(5): applies monthly twelfths rules to adjustment amounts and reallocated profits own resource
  • art. 12(4): applies interest rates and conditions for belatedly made available amounts
  • art. 12(5): applies interest rates and conditions for belatedly made available amounts
  • art. 14: applies cash-resources management requirements to new own resources
  • art. 15: applies payment-order execution requirements to new own resources