{
  "url": "https://openlegislation.uk/eu-regulation-2013-1303/article-138",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1303/article-138.json",
  "legislation": "eur/2013/1303",
  "legislation_title": "Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1303",
  "path": "article/138",
  "kind": "article",
  "number": "138",
  "heading": "Submission of information",
  "text": "For each year from 2016 until and including 2025, Member States shall submit, by the deadline set out in Article 63(5), and the second subparagraph of Article 63(7), of the Financial Regulation, the documents referred to in that Article namely:\n(a)the accounts, referred to in Article 137(1) of this Regulation, for the preceding accounting year;\n(b)the management declaration and the annual summary referred to in point (e) of the first subparagraph of Article 125(4) of this Regulation, for the preceding accounting year;\n(c)the audit opinion and the control report referred to in points (a) and (b) of the first subparagraph of Article 127(5) of this Regulation, for the preceding accounting year.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked in so far as relating to the European Maritime and Fisheries Fund (31.12.2020) by The Common Fisheries Policy (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1542), reg. 1(3), Sch. Pt. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1303/article/138",
    "retrieved_at": "2026-11-01T14:48:08.647663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}