Art. 2 Estimation of overall annual costs | Methodology for calculating the supervisory fee | DSA

This article establishes how the Commission calculates the overall annual costs that form the basis for supervisory fees charged to providers of designated services.

It sets out a forward-looking estimation methodology, where costs projected for the coming year drive the fees collected in the current year, and introduces a correction mechanism that feeds real-world cost outcomes back into future estimations.

It connects directly to the fee calculation process set out in Articles 4, 5, and 6, acting as the foundational cost-assessment step upon which those articles depend.

Important points:

The Commission is required to estimate overall annual costs each year, covering both human resources (calculated on a Full-Time-Equivalent basis) and other administrative or operational expenditure, with the full estimated amount to be charged to providers of designated services.
The Commission must adjust future cost estimations to account for any deficit or surplus identified in the report under Article 8(4), ensuring that over- or under-charging in one year is corrected in the next cycle.
Providers of designated services should be aware that the entire estimated cost is passed on to them in full — there is no absorption of costs by the Commission.

1. In each year n the Commission shall estimate the overall annual costs that are expected to be incurred for the performance of the tasks referred to in Article 43(2) of Regulation (EU) 2022/2065 in the following calendar year (year n+1) in accordance with the procedure laid down in Article 6(1) of this Regulation. The amount of the overall annual costs estimated for the year n+1 shall be the basis for determining the overall amount of supervisory fees charged in the year n. That estimated amount shall be fully charged on the providers of designated services through the supervisory fees calculated in accordance with this Regulation.
1. When estimating the overall annual costs, the Commission shall take into account:
  1. the human resources necessary for the fulfilment of the tasks referred to in Article 43(2) of Regulation (EU) 2022/2065, taking into account different categories of officials and other servants of the Union employed by the Commission. The estimation of costs shall be based on average costs, expressed as Full-Time-Equivalent, and shall include pro-rata average operating expenditure and applicable social contributions linked to such human resources;
  2. any other administrative or operational expenditure necessary for the fulfilment of the tasks referred to in Article 43(2) of Regulation (EU) 2022/2065 that are expected to be incurred during the year n+1, taking into account the non-exhaustive list of items listed in Annex I to this Regulation.
1. Any estimation of overall annual costs shall take into account the positive or negative amount of incurred costs as included in the report referred to in Article 8(4). In particular, in the event of a deficit, namely where the amount of estimated costs for the year n was lower than the reported costs incurred for that year, the amount of the overall annual costs estimated for year n+2 to be charged during year n+1 shall be increased by the amount of incurred deficit for year n. In the event of a surplus, namely where the amount of estimated costs for the year n exceeds the reported costs incurred for that year, the overall annual costs estimated for year n+2 to be charged during year n+1 shall be reduced by the resulting surplus for year n.