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Draft amending budget No 2/2026: Update on revenue and adjustments to expenditure
Draft amending budget No 2/2026: Update on revenue and adjustments to expenditure
Sidonia Mazur, Members' Research Service
Summary
The European Commission's proposed draft amending budget No 2/2026 (DAB 2/2026) to the EU's 2026 general budget seeks to update both the revenue and the expenditure side in the 2026 budget. The Commission aims to increase the level of commitments by €444 million and of payments by €8 billion. The European Parliament is due to vote on the Council's position on DAB 2/2026 during its September plenary session.
Background
The European Commission proposed DAB 2/2026 on 9 June 2026. On the expenditure side, DAB 2/2026 includes a reinforcement in commitments and payments of the agricultural reserve for an amount of €300 million, intended as a support for farmers due to the increasing cost of fertilisers, and a reinforcement of the European Agricultural Guarantee Fund (EAGF) for an amount of €140 million.
A reinforcement of payment appropriations is proposed for the following programmes:
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€3.4 billion for the European Regional Development Fund (ERDF);
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€0.6 billion for the Cohesion Fund (CF);
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€1.4 billion for the European Social Fund Plus (ESF+);
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€2.2 billion for the European Agricultural Fund for Rural Development (EAFRD).
Overall, the net impact of DAB 2/2026 on expenditure amounts to an increase of €444.2 million in commitments and €8 billion in payment appropriations. To cover this additional expenditure, the Commission proposes to revise the financing based on the updated Advisory Committee on Own Resources (ACOR) forecasts, with higher amounts expected from non-GNI (gross national income) resources (€3 billion) and other revenue (€0.6 billion). To cover the remaining difference, the GNI-based contributions would be increased by €4.36 billion compared with DAB 1/2026. The Council adopted its position on DAB 2/2026 on 4 September 2026, approving the Commission's proposal.
European Parliament position
Parliament's Committee on Budgets (BUDG) adopted its report on 3 September 2026. The report welcomes the increased payments for the cohesion programmes, and the acceleration of implementation started in 2025. It calls on the Commission to continue to monitor implementation across the budget, and to take any measure necessary to mitigate the risk of running out of payment appropriations in 2027.
The report expresses concern over the deteriorating security situation in several eastern border regions of the EU with resulting socioeconomic and budgetary consequences. It takes note of the new type of financial, budgetary and legal management needed for the Ukraine Support Loan. The report also notes with concern that the Commission's self-imposed stable staffing principle has proven counterproductive to meeting operational requirements. It calls on the Commission to keep monitoring the global situation for potential additional market shocks affecting farmers.
Moreover, the report reiterates the European Parliament's long-standing call for sustainable, predictable and resilient revenue for the Union budget, and reaffirms Parliament's strong commitment to the introduction of new own resources. Parliament is expected to vote on the BUDG committee report and endorse the Council's position on DAB 2/2026 during its September part-session.
Budgetary procedure: 2026/0144(BUD); Committee reponsible: BUDG; Rapporteur Andrzej Halicki (EPP, Poland).
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