Article 10 Programming of the JTF resources

The Commission shall only approve a programme, or any amendment thereto, where the identification of the territories most negatively affected by the transition process, contained within the relevant territorial just transition plan, is duly justified and the relevant territorial just transition plan is consistent with the integrated national energy and climate plan of the Member State concerned.

In accordance with Article 90(5) of Regulation (EU) 2021/1060, the amount paid as exceptional pre-financing shall be cleared from the Commission accounts no later than with the final accounting year.

In accordance with Article 90(6) of Regulation (EU) 2021/1060, any interest generated by the exceptional pre-financing shall be used for the programme concerned in the same way as the JTF and shall be included in the accounts for the final accounting year.

In accordance with Article 97(1) of Regulation (EU) 2021/1060, the exceptional pre-financing shall not be suspended.

In accordance with Article 105(1) of Regulation (EU) 2021/1060, the pre-financing to be taken into account for the purposes of calculating amounts to be de-committed shall include the exceptional pre-financing paid.

By way of derogation from Article 112 of Regulation (EU) 2021/1060, the maximum co-financing rates for dedicated priorities established to support the STEP objectives shall be 100 %.

Such a programme may benefit from the additional one-off pre-financing referred to in Article 7a(1), first subparagraph, of Regulation (EU) 2021/1058, where applicable.

Where such a programme benefits from an extended deadline for the eligibility of expenditure as well as for decommitment in accordance with Article 7a of Regulation (EU) 2021/1058, such extension shall also apply to the JTF resources.

Where at least 10 % of the financial resources of the programme is reallocated to one or more dedicated priorities referred to in the first subparagraph, the Commission shall, in 2026, pay 1,5  % of the total support from the JTF to the programme as exceptional one-off pre-financing. In addition, reallocations to dedicated priorities established to support investments contributing to STEP objectives approved in programme amendments prior to the mid-term review shall also count towards the 10 % threshold. Resources from the European Union Recovery Instrument referred to in Article 4 shall not be taken into account for the purpose of calculating the amount corresponding to the 10 % of the financial resources of the programme resources.

The pre-financing due to the Member State which results from programme amendments pursuant to the reallocation to priorities referred to in the first subparagraph of this paragraph shall be counted as payments made in 2025 for the purpose of calculating the amounts to be decommitted pursuant to Article 105 of Regulation (EU) 2021/1060, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.

By way of derogation from Article 63(2) and Article 105(2) of Regulation (EU) 2021/1060, the final date for the eligibility of expenditure and the decommitment shall be 31 December 2030. That derogation shall apply only where programme amendments reallocating at least 10 % of the financial resources of the programme to one or more dedicated priorities as set out in the second subparagraph of this paragraph have been approved.

For such programmes, where Regulation (EU) 2021/1060 establishes the final date for the purposes of the application of the performance framework, financial management, reporting and evaluation requirements, this shall be read as referring to the same date in the following year. In addition, by way of derogation from Article 2, point (29), of Regulation (EU) 2021/1060, for such programmes the final accounting year shall be deemed to refer to the period from 1 July 2030 to 30 June 2031.

In addition to the assessment for each programme on the outcome of the mid-term review to be submitted pursuant to Article 18(2) of Regulation (EU) 2021/1060, Member States may resubmit to the Commission a complementary assessment as well as related requests for programme amendments, taking into account supported activities introduced by Regulation (EU) 2025/1914 by 31 December 2025. The deadlines set in Article 24 of Regulation (EU) 2021/1060 shall apply.