1.

The following deductions may be made from payment requests which shall then be passed for payment of the net amount: penalties imposed on parties to procurement contracts or beneficiaries; discounts, refunds and rebates on individual invoices and cost statements; adjustments for amounts unduly paid. The adjustments referred to in point (c) of the first subparagraph may be made, by means of direct deduction, against a new interim payment or payment of a balance to the same payee under the chapter, article and financial year in respect of which the excess payment was made. Union accounting rules shall apply to the deductions referred to in points (c) of the first subparagraph.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.