Luxembourg, 17 February 2026
On Tuesday, the European Court of Auditors (ECA) has issued its opinion on a new unified Single Market and Customs Programme, part of the European Commission’s legislative package for the EU’s next long-term budget: the 2028-2034 multiannual financial framework (MFF). The auditors’ observations aim to ensure that the future programme promotes sound financial management, and delivers clear European added value to the free movement of goods, capital and services in the EU.
The proposed programme will merge five existing EU instruments into a single legal framework: parts of the former Single Market Programme, the Customs Programme, the Customs Control Equipment Instrument, the “Fiscalis” Programme, and the Union Anti-Fraud Programme. This consolidation aims to respond to persistent fragmentation of the current funding landscape supporting the single market, the customs union, taxation cooperation, anti-fraud coordination, and European statistics. The planned budget is €6.2 billion for 2028-2034, i.e. approximately 0.31 % of the new MFF totalling nearly €2 trillion. It represents a substantial increase over the corresponding parts of the five predecessor programmes.
The auditors note that the activities covered by the consolidated Single Market and Customs Programme – most of which are not optional but legally required – are diverse, and will require clear governance arrangements, transparent resource allocation, and robust monitoring and evaluation mechanisms. In particular:
- It is unclear how the programme’s spending objectives will be aligned with EU strategic priorities. The proposal refers to competitiveness, single market enforcement, and digitalising customs and taxation, but it does not translate these priorities into binding requirements. For example, the proposal does not require EU actions to address structural barriers in the single market, as identified in our previous audits. Also, the proposal does not specify how to improve EU anti-fraud architecture, or how to address long-standing weaknesses that previous ECA audits identified in the Anti-Fraud Information System and the Irregularities Management System.
- The proposal introduces extensive flexibility tools, but the lack of specific rules and priorities could affect continuity of funding for core components such as critical taxation or anti-fraud IT infrastructures. These require long-term investment, but rely heavily on annual programming decisions.
- Consolidating five programmes into one offers scope for simplification. However, given the diverse range of interventions, actions and stakeholders, the proposal fails to set out clear rules for coherent prioritisation, transparent budgeting, and disciplined procurement. This shortcoming is a matter of concern, as previous audits have shown that, despite EU programmes, national practices continue to diverge.
- The diversity of the Single Market and Customs Programme entails risks for the accountability and traceability of the funds spent. There is a need for minimum traceability and reporting requirements, and clear links between payments and results. This matter should not be left to future implementation or internal control decisions alone.
- Lastly, the Commission’s use of direct and indirect management should ensure that the ECA’s full audit mandate is maintained across all strands of the programme, and that audit rights for bodies outside the EU legal framework are secured through standard clauses in delegation agreements.
Background information
The proposal for a regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 (COM/2025/590 final) was adopted by the European Commission on 3 September 2025. The European Parliament and the Council asked the ECA for its views ahead of their own examination of the proposal.
The opinion published today is part of a broader series examining the proposals for the 2028-2034 MFF. All opinions are published on the ECA website, first in English and then in the other EU languages.
Related links
Source – ECA