#52026XC02614EU Guidelines on the Final Phase and Closure of the Recovery and Resilience Facility
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
Sets the closing timetable for the EU Recovery and Resilience Facility and tells Member States how to finish projects, submit final payment requests, clear pre-financing, and keep reporting after 2026. The main deadline is firm: all milestones and targets must be completed by 31 August 2026, and final payment requests must be submitted by 30 September 2026 so payments can be made by 31 December 2026. National authorities need to prepare early because late fixes will not count after 31 August 2026. Member States must also keep controls, audits, records, fraud reporting, and access to data in place for years after closure, generally until at least the end of 2031. Businesses, contractors, beneficiaries, and public bodies receiving RRF money may still face checks, audits, and document requests after EU payments end.
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Key Changes
- All RRF milestones and targets must be completed by 31 August 2026; actions taken after that date will not support payment approval.
- Final payment requests, management declarations, audit summaries, and supporting evidence must be submitted by 30 September 2026, with EU payments due by 31 December 2026.
- Member States must keep audits, controls, fraud reporting, data access, and record retention in place after 2026, with records generally expected to remain available until at least 31 December 2031.
Obligations
What this law requires
Complete all Recovery and Resilience Facility milestones and targets for reforms and investments; actions taken after this date will not count toward satisfactory fulfilment.
Submit any proposed amendments to Recovery and Resilience Plan Council Implementing Decisions early enough for assessment; the Commission expects amendment proposals to be submitted by this date at the latest.
Submit all final RRF payment requests to the Commission, including management declarations, summaries of audits carried out, and all supporting evidence needed for assessment.
Where completion of a milestone or target is only partial, indicate this in the management declaration and explain any limitations, deviations, or elements not completed.
For milestones or targets subject to a payment suspension, take all necessary remedial measures within six months of the suspension decision and in any event no later than 31 August 2026.