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Financing system

Own resources

This section includes decisions and instructions on the EU's own resources receipts (budget part B, title 1) from:
  • customs duty,
  • base calculated from value added tax (VAT),
  • the levy on the gross national income of every EU country.

EU countries collect this revenue and transfer it to the EU.

Other sources of revenue (some 1% of the budget):
  • tax on EU staff salaries,
  • contributions from non-EU countries towards certain EU programmes,
  • fines imposed on companies in breach of competition law or other rules.

See also the page "Where does the money come from?"

Own resources decision (in force since 1 March 2009, after ratification by all 27 Member States, with retroactive effect back to 1 January 2007)

Own Resources Decision of 07/06/2007
2007/436/EC, Euratom - Official Journal L 163 of 23/06/2007 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -
Method for the calculation of the UK correction  
23/05/2007 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -

Council Regulation implementing the decision

Amendment of Regulation (EC, Euratom) No 1150/2000 Council Regulation (EC, EURATOM) No 105/2009 of 26 January 2009 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 2000/597/EC, Euratom on the system of the Communities’ own resources
Official Journal L 36 of 05/02/2009 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -
Amendment of Regulation (EC, Euratom) No 1150/2000 Council Regulation (EC, Euratom) No 2028/2004 of 16/11/2004 amending Regulation (EC, Euratom) No 1150/2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 352 of 27/11/2004).
Official Journal L 352 of 27/11/2004 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex - Press release -
Description -

Regulation implementing Decision on the system of the Communities' own resources

Council Regulation (EC, Euratom) No 1150/2000 of 22/05/2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130 of 31/05/2000)
Official Journal L 130 of 31/05/2000 da de el en es fr it nl pt fi sv
Annex - Press release -
Description -

Adjusting the ceiling of own resources and of the ceiling for appropriations for commitments

Apply FISIM for own resources purposes: adaptation of the ceiling of own resources Communication from the Commission to the Council and the European Parliament - Adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the decision to apply FISIM for own resources purposes
COM(2010) 162 final of 16.04.2010 de en fr
Annex - Press release -
Description -
Entry into force of Decision 2000/597/EC, Euratom: adaptation of the ceiling of own resources Communication from the Commission to the Council and the European Parliament - Adaptation of the ceiling of own resources and of the ceiling for appropriations for commitments following the entry into force of Decision 2000/597/EC, Euratom
COM(2001) 801 final of 28.12.2001 da de el en es fr it nl pt fi sv
Annex - Press release -
Description -

Operation of the own resources system

Proposal for a new own resources decision 2004 Commission proposal for a new own resources decision and related implementing Regulation
COM(2004) 501 final of 14/07/2004 cs da de et el en es fr it lv lt hu mt nl pl pt sk sl fi sv
Annex - Press release -
Description -
Financing the European Union Report from the Commission - Financing the European Union - Commission report on the operation of the own resources system
COM(2004) 505 final of 06/09/2004 de en fr
Annex - Press release -
Description -

Administrative conditions concerning own resources

Check-list Updated check-list of administrative conditions in the area of the European Communities' own resources.
21/07/2011 en
Annex - Press release -
Description -
FAQ Answers to frequently asked questions in the area of the European Communities' own resources
April 2010 en
Annex - Press release -
Description -

Calculation and financing of the definitive amount of the UK correction

UK correction Calculation and financing of the definitive amount of the UK correction
10/05/2005 en
Annex - Press release -
Description This working document explains in detail the definitive calculation of the amount and financing of the UK correction, using the UK correction in respect of the year 2001 as an example

VAT Collection and control procedures

VAT collection and control procedures Sixth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures
COM(2008) 719 final of 11.11.2008 bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv
Annex

Commission staff working document: Annex to the Sixth report under article 12 of Regulation (EEC, Euratom) No 1553/89 on VAT collection and control procedures - SEC(2008) 2759 final

en
Press release -
Description -

Reports on the operation of the inspection arrangements for traditional own resources (2006-2009))

6th report from the Commission Sixth report from the Commission on the operation of the inspection arrangements for traditional own resources (2006-2009)
COM(2010)219 final of 10/05/2010 de en fr
Annex - Press release -
Description -

Follow-up of traditional own resources in cases of fraud and irregularities

Follow-up of traditional own resources in cases of fraud and irregularities Report from The Commission on the follow-up of traditional own resources in cases of fraud and irregularities
COM(2004) 850 final of 07/01/2005 da de el en es fr it nl pt fi sv
Annex - Press release -
Description -
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