Art. 8 Reporting of incurred costs and of the supervisory fees charged | Methodology for calculating the supervisory fee | DSA

This article establishes the Commission's annual reporting obligation to the European Parliament and the Council.

It functions as the transparency and accountability mechanism for the supervisory fee framework, requiring the Commission to publicly account for how costs were incurred and how fees were collected.

The report ties directly back to the cost estimation and fee-charging processes set out in Articles 2, 6, and 7, and critically, feeds into the financial balancing mechanism in Article 2(3), where any surplus or deficit identified in the report is carried forward to adjust the following year's fee estimates.

Important points:

The Commission is required to submit an annual report by 31 March each year, covering actual costs incurred and supervisory fees charged in the preceding year, broken down by cost category and by each provider of designated services.
The report must capture the full financial picture, including commitments made but not yet paid, missing or late payments, ongoing court proceedings, and any recovery procedures.
The Commission must publish the report on its website, and any identified surplus or deficit against the original cost estimates must be explicitly flagged, as this directly affects future fee calculations.

1. By 31 March of each year n, the Commission shall report to the European Parliament and the Council on the amount of the overall annual costs incurred for the fulfilment of its tasks pursuant to Regulation (EU) 2022/2065 and the total amount of the annual supervisory fees charged pursuant to Article 6(4) of this Regulation in the preceding year (year n-1).
1. The report pursuant to paragraph 1 shall spell out the specific costs incurred for the fulfilment of the tasks referred to in Article 43(2) of Regulation (EU) 2022/2065 in accordance with the costs categories set out in Article 2(2) of this Regulation. The costs shall include any commitments undertaken during the year n-1, even if the payments implementing the commitments have not yet been performed.
1. The report pursuant to paragraph 1 shall indicate the overall amount of supervisory fees charged per provider of designated service or services, including the date of respective payments, any missing or late payment, on-going court’s proceeding related to the implementing decisions referred to in Article 6(4) and recovery procedures referred to in Article 7(2) related to the supervisory fees charged, at the date of finalisation of the report.
1. The report shall indicate any costs incurred pursuant to paragraph 2 that exceeded the amount of estimated costs for year n-1, or any surplus of estimated costs for year n-1 compared to the costs incurred in that year pursuant to paragraph 2, as applicable.
1. The Commission shall publish the report pursuant to paragraph 1 on its website.