System of own resources of the European Union

It affects EU Member States, large companies, importers of carbon-intensive goods, tobacco consumers and producers, sectors linked to packaging waste and e-waste, and EU budget beneficiaries.

• Adds own resources from large companies, tobacco excise, non-collected e-waste, ETS revenues and CBAM certificates.
• Sets annual CORE lump sums for companies with net turnover above EUR 100 million.
• Raises the plastic packaging waste rate to EUR 1 per kilogram and indexes it to inflation.
• Creates an extraordinary 2028–2034 borrowing tool for loans to Member States during severe crises.

Takes effect

It enters into force after all Member State approvals and applies from 1 January 2028, with CORE applying from the following calendar year.

Transitional law

Previous rules continue for earlier VAT calculations, COVID-19 borrowing, ESA 2010, and customs collection-cost rates for amounts made available before March 2028.

• Council Decision (EU, Euratom) 2020/2053 (32020D2053)
  • entire act: repeals the entire decision, subject to transitional provisions
  • art. 2: continues applying Article 2 for VAT-base revenue calculations and ESA 2010 reference
  • art. 5: continues applying Article 5 for COVID-19 extraordinary temporary additional means
  • art. 6: continues applying Article 6 for COVID-19 extraordinary temporary additional means
  • art. 9(4)-(9): continues applying Article 9(4) to (9) for COVID-19 extraordinary temporary additional means
  • art. 9(3): derogates from Article 9(3) for distance-sales traditional own resources during 2026-2027
  • art. 10(b): derogates from rules adopted under Article 10(b) for specified distance-sales amounts during 2026-2027