On 24 June 2026, the Council agreed to include Slovakia's statement in the minutes of the meeting, supporting continued work on the draft Regulation establishing the European Regional Development Fund (ERDF) and the Cohesion Fund for 2028-2034. Slovakia's intervention focuses on restoring common audit and eligibility rules for Interreg (European Territorial Cooperation) programmes and clarifying VAT eligibility for Interreg operations.
Slovakia welcomes amendments to Article 12a(5) and the addition of letter b) to Article 10(2) of the draft Regulation. However, it proposes reintroducing a common Interreg audit sample into the ERDF Regulation, citing good experiences from the current programming period. This would be done via a separate Article. Additionally, Slovakia proposes reintroducing common eligibility rules for Interreg programmes, either as an article on hierarchy of rules in the Regulation or in the implementing act under Article 9(1).
The statement notes that the last sentence of Article 8(3)(d) on VAT eligibility (recoverable VAT not included in total estimated costs) was deleted in the version of 19 June 2026. This rule is present in the NRPP Regulation Article 22(2b)(d), which does not apply to Interreg. Therefore, Slovakia underlines the need to clarify VAT eligibility for Interreg operations to ensure consistency.
Slovakia also underlines the need to maintain legislative space for an operational, consistent, and implementable final framework. The statement supports simpler rules for the 2028-2034 period while pushing for specific provisions to ensure smooth implementation of Interreg programmes.
The proposed changes would affect EU member states and regional authorities managing Interreg programmes, who would benefit from harmonised audit and eligibility rules, reducing administrative burden. EU taxpayers could see improved efficiency in fund use. However, the European Commission may face additional complexity in implementing common rules across diverse programmes. The clarification on VAT eligibility would provide legal certainty for Interreg beneficiaries, potentially increasing eligible costs.