Farm incomes and operations - EU statistics

The Farm Accountancy Data Network (FADN) enables the European Commission to collect data on the incomes and economic activities of agricultural holdings in the European Union in order to take informed decisions to shape the future common agricultural policy.

ACT

Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community

SUMMARY

In order to ensure simple and convenient access for other institutions and the public to the annual analytical reports based on the FADN, reports covering selected sectors are published on a dedicated website.

WHAT DOES THIS REGULATION DO?

It sets out the rules for the collection of comparable farm accountancy data throughout the EU. These data are used to determine the annual incomes of agricultural holdings and for the business analysis of their activities. The data are collected every year based on a sample composed of more than 80,000 agricultural holdings.

The process for collecting the accountancy data

EU countries are responsible for surveys on their territory and each must appoint a liaison agency, which organises the data collection from different sources (such as farms and accounting offices) and electronically forwards the data to the Commission.

A National Committee is responsible for the selection of returning holdings (i.e. the holdings taking part in the survey). Where an EU country is composed of several divisions, the National Committee may rely on regional committees.

Farm return

Each farm surveyed completes a return, which is a type of questionnaire. The data to be collected and delivered to the EC are identical for all EU countries, irrespective of their accounting practices and how they organise the data collection process.

KEY POINTS

Regulation (EU) No 1318/2013 amends Council Regulation (EC) No 1217/2009 (the FADN basic act) and introduces certain changes to the FADN rules.

It gives the European Commission the power to adopt delegated and implementing acts. These delegated powers relate, among other things, to:

• the establishment of the list of FADN divisions (some EU countries represent a single division while some, particularly the larger ones, are broken down into smaller territorial units, such as regions or provinces),
• the rules for fixing economic size of returning holdings participating in the sample and for the plan for selecting the returning holdings,
• the main typology classification of EU agricultural holdings,
• the main groups of accountancy data to be collected and the general rules for data collection.

As a result of this delegated power, Commission Delegated Regulation (EU) No 1198/2014 lays down rules supplementing some elements of Regulation (EC) No 1217/2009 (e.g. the correspondence between types of farming or the list of the main groups of accountancy data to be collected).

As for the implementing powers, Commission Implementing Regulation (EU) 2015/220 lays down rules for the application of Council Regulation (EC) No 1217/2009. These include the detailed description of the group of accountancy data to be collected in each farm return and the economic thresholds applied in each country.

According to Regulation (EC) No 1217/2009 the data are covered by strict confidentiality rules and can only be used to meet the needs of the common agricultural policy. For example, they cannot be used by authorities for tax or compliance purposes.

Lastly, the regulation stipulates that the Commission is assisted by the Committee for the Farm Accountancy Data Network, composed of representatives of all EU countries.

WHEN DOES THE REGULATION APPLY?

Regulation (EC) No 1217/2009 entered into force in January 2010 while the amendment introduced by Regulation (EU) No 1318/2013 has applied since 1 January 2014.

Further information is available from the European Commission’s Directorate-General for Agriculture and Rural Development website.

RELATED ACTS

Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing 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 (OJ L 321, 7.11.2014, pp. 2-6)

Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 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 (OJ L 46, 19.2.2015, pp. 1-106)

last update 02.09.2015