Commission Implementing Regulation (EU) 2023/2476of 9 November 2023amending and correcting Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

Article 1, point (3), and Article 2 shall apply from the accounting year 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 9 November 2023.

For the Commission

The President

Ursula von der Leyen

Annex

ANNEX I

Amendments to Implementing Regulation (EU) 2015/220

Annexes I, II and VIII to Implementing Regulation (EU) 2015/220 are amended as follows:

(1) in Annex I, the entry for Finland is replaced by the following:

Finland15000

(2) in Annex II, the entry for Finland is replaced by the following:

Finland670Etelä-Suomi324675Pohjanmaa, Sisä-and Pohjois-Suomi326Total Finland650

(3) Annex VIII is amended as follows:

(a) in the section for Table C, in the part of the explanatory note of the columns in Table C, Share of work for OGA in % of annual time worked (column Y2) is replaced by the following:

Share of work for OGA in % of annual time worked (column Y2)

The share of work for OGA in terms of time worked is compulsory for all the categories of labour. For all categories (10, 20, 30, 40, 50, 60 and 70), it is given in % of hours worked during the accounting year.;

(b) the section for Table E (Quotas and other rights) is amended as follows:

(i) in the second Table E, the description of code 60 is replaced by the following:

Entitlements for payments under basic payment scheme and entitlements for payments under basic income support for sustainability;

(ii) in the explanatory note to Table E, the fourth paragraph is replaced by the following:

The following categories must be used:

1. Organic manure

1. Entitlements for payments under the basic payment scheme and entitlements for payments under basic income support for sustainability.;

(iii) in the explanatory note to Table E, the section E.QQ. Quantity is replaced by the following:

E.QQ. Quantity (to be recorded for columns N, I, O only)

The units to be used are:

Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,

Category 60 (basic payment scheme and basic income support for sustainability): number of entitlements.

Annex

ANNEX II

Correction to Implementing Regulation (EU) 2015/220

In Annex VIII to Implementing Regulation (EU) 2015/220, the second Table C (Labour) is replaced by the following:

Code ()DescriptionGroupPGBTY1W1Y210Holder(s)/manager(s)UR—20Holder(s)/not manager(s)UR——30Manager(s)/not holder(s)UR—40Spouse(s)/partner(s) of holder(s)UR———50OtherUR, PR———60Casual workUC, PC—————70Paid managerPR—