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(2) in Article 130, paragraph 3 the first subparagraph is replaced by the following: ‘3. By way of derogation from paragraph 2, the contribution from the Funds or the EMFF through payments of the final balance for each priority per Fund and per category of regions in the final accounting year shall not exceed, by more than 15 %, the contribution from the Funds or the EMFF for each priority per Fund and per category of regions as laid down in the decision of the Commission approving the operational programme. For the purposes of this paragraph, the additional special allocation for the outermost regions set out in Article 92(1), point (e), shall be considered part of the ERDF allocation to the category of regions of the outermost region concerned.’ ;

(3) in Article 135, the following paragraph is added: ‘6. By way of derogation from paragraph 2, the deadline for the submission of the final application for an interim payment for the final accounting year shall be 31 July 2025. The last application for interim payment submitted by 31 July 2025 shall be deemed to be the final application for an interim payment for the final accounting year. Amounts from resources other than REACT-EU reimbursed by the Commission as interim payments in 2025 shall not exceed 1 % of the total financial appropriations to the programme concerned by Fund, REACT-EU resources excluded. Amounts that would be due to be paid by the Commission in 2025 exceeding this percentage shall not be paid and shall be used exclusively for the clearing of pre-financing at closure.’ ;

(4) in Article 138, the following subparagraph is added: ‘By way of derogation from the deadline set out in the first subparagraph, Member States may submit the documents referred to under points (a), (b) and (c) for the final accounting year by 15 February 2026.’.

Amendments to Regulation (EU) No 1303/2013 Regulation (EU) No 1303/2013 is amended as follows:

(1) in Article 25a, the following paragraph is inserted: ‘1b. By way of derogation from Article 60(1) and the first and fourth subparagraphs of Article 120(3), a co-financing rate of 100 % may be applied to expenditure declared in payment applications for the entire accounting year starting on 1 July 2023 and ending on 30 June 2024 for one or more priority axes in a programme supported by the ERDF, the ESF or the Cohesion Fund. By way of derogation from Article 30(1) and (2) and Article 96(10), the application of the co-financing rate of 100 % shall not require a Commission decision approving a programme amendment. The Member State shall notify the revised financial tables to the Commission following approval by the monitoring committee. The co-financing rate of 100 % shall apply only if the financial tables are notified to the Commission before the submission of the final application for an interim payment for the last accounting year starting on 1 July 2023 and ending on 30 June 2024 in accordance with Article 135(2).’ ;