<!-- headlesslaw {"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"current_only","held_since":"2026-10-26","gaps":[],"covered":["2023/1127 — Delegated act — Supervisory fees charged by the Commission [in force] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-10-26","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8","url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8","title":"Article 8 — Reporting of incurred costs and of the supervisory fees charged","family":"l2_unit_view","work_id":"spaces/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission","view_of":"/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-02","applies_from":null,"application":null,"version_label":"Commission Delegated Regulation (EU) 2023/1127, OJ L 149, 9.6.2023","check":{"against":"EUR-Lex","on":"2026-10-26"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/eli/reg_del/2023/1127/oj/eng","valid_from":"2023-06-29","valid_until":null,"content_id":"cac4db8d9f66fcef","versions":["2023-06-29"],"version_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8/versions/2026-10-26","revision_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8/versions/2026-10-26/rev/cac4db8d9f66fcef","versions_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8/versions","relations_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/8/relations","act_url":"https://www.headlesslaw.com/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission#art-8","source_line":"Commission Delegated Regulation (EU) 2023/1127 · binding · OJ L 149, 9.6.2023 · dated 2 Mar 2023 [in force]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"delegated_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2023-03-02","entry_into_force":"2023-06-29","locators":{"document_date":"CELLAR 32023R1127 work_date_document","entry_into_force":"CELLAR 32023R1127 resource_legal_date_entry-into-force (earliest)"}},"adoption":null},"context":{"act":{"work_id":"spaces/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission","path":"/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission","name":"Commission Delegated Regulation (EU) 2023/1127","number":"2023/1127","celex":"32023R1127","title_official":"COMMISSION DELEGATED REGULATION (EU) 2023/1127 of 2 March 2023 supplementing Regulation (EU) 2022/2065 of the European Parliament and of the Council with the detailed methodologies and procedures regarding the supervisory fees charged by the Commission on providers of very large online platforms and very large online search engines (Text with EEA relevance)","document_date":"2023-03-02"},"position":{"kind":"article","key":"8","index":8,"articles":10,"annexes":2},"prev":{"path":"/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/7","key":"7","title":"Article 7 — Payment modalities and financial consequences in case of non-payment"},"next":{"path":"/dsa/level-2/delegated-acts/2023-1127-supervisory-fees-charged-by-the-commission/articles/9","key":"9","title":"Article 9 — Transitional provisions"},"act_anchor":"#art-8"}}} -->
# Article 8 — Reporting of incurred costs and of the supervisory fees charged

**Commission Delegated Regulation (EU) 2023/1127 · binding · OJ L 149, 9.6.2023 · dated 2 Mar 2023 [in force]**

*In force · Commission Delegated Regulation (EU) 2023/1127, OJ L 149, 9.6.2023 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_del/2023/1127/oj/eng)*

1. <a id="art-8-p-1"></a>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).

2. <a id="art-8-p-2"></a>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.

3. <a id="art-8-p-3"></a>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.

4. <a id="art-8-p-4"></a>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.

5. <a id="art-8-p-5"></a>The Commission shall publish the report pursuant to paragraph 1 on its website.
