EUROPEAN UNIONTHE EUROPEAN PARLIAMENT

THE COUNCIL
Brussels, 17 March 2023
(OR. en)2021/0201(COD)

PE-CONS 75/22

CLIMA 694
ENV 1341
AGRI 735
FORETS 143
ONU 143
CODEC 2088
LEGISLATIVE ACTS AND OTHER INSTRUMENTS
Subject:

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE
COUNCIL amending Regulation (EU) 2018/841 as regards the scope,
simplifying the reporting and compliance rules, and setting out the targetsof the Member States for 2030, and Regulation (EU) 2018/1999 as regards
improvement in monitoring, reporting, tracking of progress and review

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REGULATION (EU) 2023/…
OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of …
amending Regulation (EU) 2018/841
as regards the scope, simplifying the reporting and compliance rules,
and setting out the targets of the Member States for 2030,
and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting,tracking of progress and review(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular
Article 192(1) thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee1,
Having regard to the opinion of the Committee of the Regions2,
Acting in accordance with the ordinary legislative procedure3,

1
2
3

OJ C 152, 6.4.2022, p. 192.
OJ C 301, 5.8.2022, p. 221.
Position of the European Parliament of 14 March 2023 [(OJ …)/(not yet published in the
Official Journal)] and decision of the Council of …

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1ENWhereas:(1)

The Paris Agreement, adopted on 12 December 2015 under the United Nations Framework
Convention on Climate Change (UNFCCC) (the ‘Paris Agreement’), entered into force on
4 November 2016. The Parties to the Paris Agreement have agreed to hold the increase in
the global average temperature well below 2 °C above pre-industrial levels and to pursue
efforts to limit the temperature increase to 1,5 °C above pre-industrial levels. That
commitment has been reinforced with the adoption under the UNFCCC of the Glasgow
Climate Pact on 13 November 2021, in which the Conference of the Parties to the
UNFCCC, serving as the meeting of the Parties to the Paris Agreement, recognises that the
impacts of climate change will be much lower at a temperature increase of 1,5 ºC,
compared with 2 ºC, and resolves to pursue efforts to limit the temperature increase to
1,5 ºC.

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(2)

In its 2019 Global Assessment Report on Biodiversity and Ecosystem Services, theIntergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services(IPBES) provided the latest scientific evidence on the ongoing worldwide erosion of
biodiversity. The communication of the Commission of 20 May 2020 on an
EU Biodiversity Strategy for 2030 – Bringing nature back into our lives(the ‘EU Biodiversity Strategy for 2030’) steps up the Union’s ambition regarding theprotection and restoration of biodiversity and well-functioning ecosystems. Forests andhealthy soils are extremely important for biodiversity, but also for the purification of air
and water, carbon sequestration and storage, and the provision of sustainably sourced
long-lived wood products. The nature and function of forests is highly variable across theUnion, with certain types of forests being more vulnerable to climate change due to direct
impacts, such as drought, temperature-induced forest dieback or changes in aridity.
Deforestation and forest degradation contribute to the global climate crisis as they increase
greenhouse gas emissions, inter alia through associated forest fires, thus permanently
removing carbon sink capacities, decreasing the climate change resilience of the affectedareas and substantially reducing their biodiversity.

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3EN

Soil organic carbon and carbon pools of deadwood, much of which feed the soil carbon
pool, are also of particularly high relevance in a number of reporting categories, for bothclimate action and biodiversity protection. The communication of the Commission of
16 July 2021 on a new EU Forest Strategy for 2030 (the ‘New EU Forest Strategy for
2030’) and the communication of the Commission of 17 November 2021 on the EU Soil
Strategy for 2030 – Reaping the benefits of healthy soils for people, food, nature andclimate (the ‘EU Soil Strategy for 2030’) both recognised the need to protect and improve
the quality of forests and soil ecosystems in the Union, and to encourage reinforcedsustainable management practices that can enhance carbon sequestration and strengthen theresilience of forests and soils in light of the climate and biodiversity crises. Peatlands are
the largest terrestrial store of organic carbon, and improving peatland management andprotection is an important aspect contributing to climate change mitigation, and to theprotection of biodiversity and of the soil against erosion.

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(3)

The communication of the Commission of 11 December 2019 on the European Green Deal(the ‘European Green Deal’) provides a starting point for the achievement of the Union’s
climate-neutrality objective at the latest by 2050 and the aim of achieving negativeemissions thereafter laid down in Article 2(1) of Regulation (EU) 2021/1119 of theEuropean Parliament and of the Council1. It combines a comprehensive set of mutually
reinforcing measures and initiatives aimed at achieving climate neutrality in the Union by
2050, and sets out a new growth strategy that aims to transform the Union into a fair andprosperous society, with a modern, resource-efficient and competitive economy where
economic growth is decoupled from resource use. It also aims to protect, conserve andenhance the Union’s natural capital, and protect the health and well-being of citizens fromenvironment-related risks and impacts. At the same time, that transition has genderequality aspects as well as particular impacts on some disadvantaged and vulnerable
groups, such as older people, persons with disabilities and persons with a minority racial or
ethnic background. It must therefore be ensured that the transition is just and inclusive,
leaving no one behind.

1

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021
establishing the framework for achieving climate neutrality and amending Regulations (EC)No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).

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(4)

Tackling climate and environmental-related challenges and reaching the objectives of theParis Agreement are at the core of the European Green Deal. The European Parliament
called, in its resolution of 15 January 2020 on the European Green Deal1, for the necessarytransition to a climate-neutral society by 2050 at the latest and, in its resolution of
28 November 2019 on the climate and environment emergency, declared a climate andenvironment emergency2. The necessity and the value of the European Green Deal have
only grown in light of the very severe effects of the COVID-19 pandemic on the health andeconomic well-being of the Union’s citizens.

(5)

It is important to ensure that measures taken to meet the objectives of this Regulation are
pursued in line with the objective of promoting sustainable development as set out in
Article 3 of the Treaty on European Union (TEU), taking into account the UN Sustainable
Development Goals, the Paris Agreement and the ‘do no significant harm’ principle, where
relevant, within the meaning of Article 17 of Regulation (EU) 2020/852 of the European
Parliament and of the Council3.

(6)

The Union committed to reducing the Union’s economy-wide net greenhouse gas
emissions by at least 55 % compared to 1990 levels by 2030 in the updated nationallydetermined contribution submitted to the UNFCCC Secretariat on 17 December 2020.

1
2
3

OJ C 270, 7.7.2021, p. 2.
OJ C 232, 16.6.2021, p. 28.
Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020
on the establishment of a framework to facilitate sustainable investment, and amending
Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).

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(7)

Through the adoption of Regulation (EU) 2021/1119, the Union has enshrined theobjective of achieving a balance between anthropogenic economy-wide emissions bysources and removals by sinks of greenhouse gases domestically within the Union by 2050
and, as appropriate, of achieving negative emissions thereafter in legislation. That
Regulation also establishes a binding Union domestic reduction target for net greenhousegas emissions (emissions after deduction of removals) of at least 55 % compared to 1990
levels by 2030. All sectors of the economy are expected to contribute to achieving thattarget, including the land use, land use change and forestry (‘LULUCF’) sector. In order toensure that sufficient mitigation efforts are deployed in other sectors up to 2030, thecontribution of net removals to the 2030 Union climate target is limited to 225 million
tonnes of CO2 equivalent. In the context of Regulation (EU) 2021/1119, the Commission
reaffirmed in a corresponding statement its intention to propose a revision of Regulation(EU) 2018/841 of the European Parliament and of the Council1, in line with the ambition toincrease net carbon removals to levels above 300 million tonnes of CO2 equivalent in the
LULUCF sector by 2030.

1Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018
on the inclusion of greenhouse gas emissions and removals from land use, land use change
and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No
525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1).

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(8)

In order to contribute to the increased ambition to reduce greenhouse gas net emissions
from at least 40 % to at least 55 % compared to 1990 levels, and to ensure that the
LULUCF sector makes a sustainable and predictable long-term contribution to the Union
climate neutrality objective, binding targets for the increase of net greenhouse gas
removals should be set out for each Member State in the LULUCF sector in the period
from 2026 to 2030, resulting in a target of 310 millions of tonnes of CO2 equivalent of net
removals for the Union as a whole in 2030. The methodology used to establish the nationaltargets for 2030 should take into account the gap between the Union target and the averagegreenhouse gas emissions and removals from the years 2016, 2017 and 2018, reported byeach Member State in its 2020 submission, and reflect the current mitigation performanceof the LULUCF sector, and each Member State’s share of the managed land area in theUnion, taking into account the capacity of that Member State to improve its performance inthe sector via land management practices or changes in land use that benefit the climate
and biodiversity. An overachievement by Member States would further contribute tomeeting the Union’s climate objectives.

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(9)

The binding targets for the increased ambition of net greenhouse gas emissions andremovals should be determined for each Member State by a linear trajectory. The trajectoryshould start in 2022 at the average of greenhouse gas emissions reported by that Member
State during 2021, 2022 and 2023, and end in 2030 on the target set out for that Member
State. In order to ensure the collective achievement of the 2030 Union target while taking
into account the interannual variability of the greenhouse gas emissions and removals in
the LULUCF sector, it is appropriate to set for each Member State a commitment toachieve a sum of net greenhouse gas emissions and removals for the period from 2026 to
2029 (the ‘budget for 2026 to 2029’) in addition to the national target for the year 2030.

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(10)

The accounting rules set out in Articles 6, 7, 8 and 10 of Regulation (EU) 2018/841 were
designed to determine the extent to which mitigation performance in the LULUCF sector
could contribute to the 2030 Union target for reduction of greenhouse gas net emissions of
40 %, which did not include the LULUCF sector. In order to simplify the regulatory
framework for that sector, the current accounting rules should not apply after 2025, and thecompliance with national targets of the Member States should be verified on the basis ofreported greenhouse gas emissions and removals. This would provide methodologicalconsistency with Directive 2003/87/EC of the European Parliament and of the Council1,
with Regulation (EU) 2018/842 of the European Parliament and of the Council2, and with
the new target for reduction of greenhouse gas net emissions of at least 55 %, which
includes the LULUCF sector.

1

2

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003
establishing a system for greenhouse gas emission allowance trading with the Union andamending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).
Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018
on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030
contributing to climate action to meet commitments under the Paris Agreement andamending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).

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(11)

On 16 June 2022, the Council adopted a Recommendation on ensuring a fair transition
towards climate neutrality1, where it highlighted the need for accompanying measures andfor paying particular attention to supporting those regions, industries, micro, small andmedium-sized enterprises, workers, households and consumers that will face the greatest
challenges. That Recommendation encourages Member States to consider a set ofmeasures in the areas of employment and labour market transitions, job creation andentrepreneurship, health and safety at work, public procurement, taxation and social
protection systems, essential services and housing, as well as, inter alia, with a view tostrengthening gender equality, education and training.

(12)

Considering the specificities of the LULUCF sector in each Member State, as well as thefact that Member States need to increase their performance to achieve their nationalbinding targets, a range of flexibilities should remain at the disposal of the Member States,
including trading surpluses and the extension of forest-specific flexibilities, while
respecting the environmental integrity of the targets.

1

Council Recommendation of 16 June 2022 on ensuring a fair transition towards climate
neutrality (OJ C 243, 27.6.2022, p. 35).

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(13)

Alternative provisions for natural disturbances (abiotics and biotics) such as fires, pest
outbreaks, storms and extreme flood events, in order to address uncertainties due to naturalprocesses in the LULUCF sector, should be available in 2032 to Member States that havedone their utmost to take account of any Commission opinion addressed to them in thecontext of corrective action introduced by this amending Regulation, provided that they
have exhausted all other flexibilities at their disposal, put in place appropriate measures toreduce the vulnerability of their land to such disturbances and that the 2030 Union target
for the LULUCF sector has been achieved.

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(14)

Additionally, the diffuse and long-term effects of climate change, as opposed to natural
disturbances which are, in essence, more temporary and geographically localised, should
be taken into account. This should also make it possible to take into account the legacy
effects of past management measures linked to a proportion of organic soils on managed
land that is exceptionally high compared to the Union average in a few Member States.
The unused amounts of compensation available under Annex VII over the period 2021 to2030 should be made available for that purpose, based on the submission of evidence to theCommission by the Member States concerned on the basis of the best available scientificknowledge and of objective, measurable and comparable indicators such as the aridity
index, within the meaning of the United Nations Convention to combat desertification in
those countries experiencing serious drought and/or desertification, particularly in Africa1,
defined as the ratio between mean annual precipitation and mean annual
evapotranspiration. The allocation among Member States should be made, in the light ofthe evidence submitted, on the basis of the ratio between the amount of 50 Mt CO2
equivalent available and the total amount of compensation requested by those Member
States.

1

OJ L 83, 19.3.1998, p. 3.

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(15)

In order to ensure uniform conditions for the implementation of the provisions ofRegulation (EU) 2018/841 concerning the setting out of the annual greenhouse gas
emissions and removals for each year in the period from 2026 to 2029 established on thebasis of a linear trajectory ending in the target for 2030 for Member States, and for
adopting detailed rules on the methodology for evidence concerning long-term impacts ofclimate change that are beyond the control of Member States and concerning the effects ofan exceptionally high proportion of organic soils, implementing powers should beconferred on the Commission. Those powers should be exercised in accordance with
Regulation (EU) No 182/2011 of the European Parliament and of the Council1.

(16)

The rules for governance should be set out in a manner promoting early action towards
achieving the intermediate Union climate target for 2030 and the economy-wide climate
neutrality objective of the Union, following the trajectory for the years 2026 to 2029
introduced by this amending Regulation. The principles laid down in Regulation(EU) 2018/842 should apply mutatis mutandis, with a multiplier calculated in thefollowing way: 108 % of the gap between a Member State’s budget for 2026 to 2029 andthe corresponding net removals reported will be added to the figure reported for 2030 bythat Member State. In addition, any deficit accumulated by 2030 by each Member Stateshould be taken into account where the Commission submits proposals concerning thepost-2030 period.

1

Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16
February 2011 laying down the rules and general principles concerning mechanisms forcontrol by Member States of the Commission’s exercise of implementing powers(OJ L 55, 28.2.2011, p. 13).

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(17)

The Union and the Member States are parties to the United Nations Economic Commission
for Europe Convention on access to information, public participation in decision-making
and access to justice in environmental matters1 (the ‘Aarhus Convention’). Public scrutiny
and access to justice are essential elements of the democratic values of the Union and tools
to safeguard the rule of law.

(18)

In order to allow swift and effective action, where the Commission finds that a Member
State is not making sufficient progress towards its 2030 target, taking into account the
trajectory, the budget for 2026 to 2029 and the flexibilities under this Regulation, acorrective action mechanism should apply to help that Member State get back on the
trajectory towards 2030, by ensuring that additional actions are taken, leading to enhanced
net greenhouse gas removals.

1

OJ L 124, 17.5.2005, p. 4.

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(19)

Greenhouse gas inventories will improve with increased use of monitoring technology andbetter knowledge. For Member States that improve their methodology of calculating theemissions and removals, a concept of methodological adjustment should be introduced.
The following issues, for instance, could trigger a methodological adjustment: changes inreporting methodologies, new data or corrections of statistical errors, inclusion of new
carbon pools or gases, recalculation of historical estimates based on new scientificevidence, in accordance with the 2006 IPCC Guidelines for National Greenhouse Gas
Inventories, inclusion of new reporting elements and improved monitoring of natural
disturbances. A methodological adjustment should be applied to the greenhouse gas
emission inventory data of that Member State in order to neutralize the effect of thechanges in methodology on the assessment of the collective achievement of the 2030
Union target, in order to respect environmental integrity.

(20)

In Europe, National Forest Inventories are used to provide information for forest
ecosystem service assessments. The forest inventory monitoring system differs fromcountry to country, as each country has its own forest inventory system with its own
methodology. The New EU Forest Strategy for 2030 stressed the need for strategic forest
planning in all Member States, based on reliable monitoring and data, transparent
governance and coordinated exchange at Union level. To that end, the Commission has
announced that it intends to submit a legislative proposal to establish a Union-wide
integrated forest monitoring framework.

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(21)

In order to amend and supplement non-essential elements of Regulations (EU) 2018/841
and (EU) 2018/1999, the power to adopt acts in accordance with Article 290 of the Treaty
on the Functioning of the European Union should be delegated to the Commission in
respect of supplementing Regulation (EU) 2018/841 in order to lay down the rules for therecording and accurate carrying out of operations in the Union Registry establishedpursuant to Article 40 of Regulation (EU) 2018/1999 and in respect of amending Part 3 ofAnnex V to Regulation (EU) 2018/1999 by updating the list of categories in accordancewith relevant Union legislation. It is of particular importance that the Commission carryout appropriate consultations during its preparatory work, including at expert level, andthat those consultations be conducted in accordance with the principles laid down in theInterinstitutional Agreement of 13 April 2016 on Better Law-Making1. In particular, toensure equal participation in the preparation of delegated acts, the European Parliament
and the Council receive all documents at the same time as Member States’ experts, andtheir experts systematically have access to meetings of Commission expert groups dealing
with the preparation of delegated acts.

1

OJ L 123, 12.5.2016, p. 1.

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(22)

The communication of the Commission of 17 September 2020 on Stepping up Europe’s
2030 climate ambition outlined different pathways and policy options to reach the Union’s
increased 2030 climate target. It stressed that reaching climate neutrality will require
Union action to be significantly stepped up in all sectors of the economy. Carbon sinks
play an essential role in the transition to climate neutrality in the Union, and, in particular,
the agriculture, forestry and land use sectors can make an important contribution in that
context. Where the Commission carries out an assessment of the operation of Regulation(EU) 2018/841 as part of the review introduced by this amending Regulation, and preparesa report for the European Parliament and for the Council, it should include the current
trends and future projections of emissions of greenhouse gases from agriculture, on the one
hand, and of emissions and removals of greenhouse gases from cropland, grassland andwetlands, on the other, and explore regulatory options to ensure that they are consistent
with the objective of achieving long-term greenhouse gas emission reductions in all sectorsof the economy in accordance with the Union’s climate-neutrality objective and theintermediate climate targets. In addition, the Commission should pay specific attention to
the effects of the forest age structure, including where those effects are linked to specificwartime or post-war circumstances, in a scientifically robust, reliable and transparent way,
and with a view to ensuring the long-term resilience and adaptive capacity of forests.

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Taking into account the importance of each sector making a fair contribution and the factthat the transition to climate neutrality requires changes across the entire policy spectrum
and a collective effort of all sectors of the economy and society, as highlighted in theEuropean Green Deal, the Commission should submit legislative proposals, whereappropriate, setting the post-2030 framework.
(23)

The expected anthropogenic changes regarding greenhouse gas emissions and removals inmarine and freshwater environments can be significant, and are expected to vary in the
future as a result of changes in use through, for instance, planned expansion of offshore
energy, potential increase in aquaculture production and the increasing levels of nature
protection needed to meet the targets of the EU Biodiversity Strategy for 2030. Currently,
those emissions and removals are not included in the standard reporting tables to the
UNFCCC. Subsequent to the adoption of the reporting methodology, the Commission
should be able to consider reporting on the progress, feasibility of analysis and impact ofextending the reporting to marine and freshwater environments based on the latest
scientific evidence of those fluxes when carrying out the review introduced by thisamending Regulation.

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(24)

In order to reach the target of climate neutrality by 2050 and to aim to achieve negativeemissions thereafter, it is of the utmost importance that greenhouse gas removals within theUnion increase continuously, while ensuring that their permanence is maintained.
Technical solutions, such as bioenergy with carbon capture and storage (‘BECCS’), as wellas nature-based solutions for capturing and storing CO2 emissions may, where appropriate,
be necessary. In particular, individual farmers, land and forest owners or forest managers
need to be encouraged to store more carbon on their land and their forests, prioritising
ecosystem-based approaches and biodiversity-friendly practices, such as close-to-nature
forestry practices, set-aside areas, the restoration of forest carbon stocks, expansion ofagroforestry coverage, soil carbon sequestration and restoration of wetlands as well asother innovative solutions. Such incentives enhance climate mitigation and overall
emission reduction across sectors in the bio-economy, including through the use of durable
harvested wood products, in full respect of ecological principles fostering biodiversity andthe circular economy. It should be possible to consider setting up a process for inclusion ofsustainable carbon storage products under the scope of Regulation (EU) 2018/841 within
the review introduced by this amending Regulation, providing for consistency with other
Union environmental objectives, as well as IPCC Guidelines.

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(25)

Given the importance of providing financial support to land and forest owners or managers
to achieve the targets set out in this amending Regulation, the Commission should, whenassessing the draft updates of the latest notified integrated national energy and climate
plans under Regulation (EU) 2018/1999, ensure that the financial support, including therelevant share of revenues generated from the auctioning of EU ETS allowances underDirective 2003/87/EC and that are used for LULUCF, is directed to policies and measuresthat are tailor-made to achieve the budgets and targets of the Member States set out in thisamending Regulation. In its assessment, the Commission should pay particular attention to
the promotion of ecosystem-based approaches and the need to ensure permanence ofadditional greenhouse gas removals, taking into account existing legislation.

(26)

The setting of the 2030 Union target is framed by inventory data reported by Member
States for the years 2016, 2017 and 2018. The robustness of the submitted inventory
reports is of high importance. Therefore, the methodologies applied by Member Statesshould be verified where the net removals have significantly decreased for the years 2016,2017 and 2018. In accordance with the principle of transparency and to enhance
confidence in progress made in reporting, the results of those verifications should be madepublicly available. Based on those verifications, the Commission should, whereappropriate, make proposals to ensure that the Union remains on track to meet its 310 Mt
net removal target.

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(27)

With a view to setting out the trajectory for the Member States for the period from 2026 to
2029, the Commission should carry out a comprehensive review to verify the greenhousegas inventory data for the years 2021, 2022 and 2023. For that purpose, a comprehensive
review should be carried out in 2025, in addition to the comprehensive reviews that theCommission is to carry out in 2027 and 2032 in accordance with Article 38 of Regulation(EU) 2018/1999.

(28)

The values for each Member State for tree crown cover in Annex II to Regulation(EU) 2018/841 should be aligned with the values reported to the UNFCCC or foreseeable
updates to those values.

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(29)

Due to the introduction of reporting-based targets as a result of this amending Regulation,
greenhouse gas emissions and removals need to be estimated with a higher level ofaccuracy. Moreover, the EU Biodiversity Strategy for 2030, the communication of theCommission of 20 May 2020 on a Farm to Fork Strategy for a fair, healthy andenvironmentally-friendly food system, the New EU Forest Strategy for 2030, the EU Soil
Strategy for 2030, the communication of the Commission of 15 December 2021 on
Sustainable Carbon Cycles, Directive (EU) 2018/2001 of the European Parliament and of
the Council1 and the communication of the Commission of 24 February 2021 on Forging a
climate-resilient Europe - the new EU Strategy on Adaptation to Climate Changewill all
require enhanced monitoring of land, thereby helping to protect and enhance the resilienceof nature-based carbon removals throughout the Union. The monitoring and reporting ofemissions and removals needs to be upgraded, where applicable, using advanced
technologies available under Union programmes, such as Copernicus, and digital datacollected under the Common Agricultural Policy, applying the twin transition of green anddigital innovation.

1

Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December
2018 on the promotion of the use of energy from renewable sources(OJ L 328, 21.12.2018, p. 82).

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(30)

Mapping and monitoring provisions, both in field and remote sensing monitoring, should
be introduced in order to allow Member States to have geographically explicit information
to identify priority areas that have the potential to contribute to climate action. As part of ageneral improvement of monitoring, reporting and verification, the work should also focus
on harmonising and refining databases of activity and emissions factors to improvegreenhouse gas inventories.

(31)

Since the objectives of this Regulation, in particular to adjust, in light of Regulation(EU) 2021/1119, the commitments of Member States for the LULUCF sector that
contribute to achieving the objectives of the Paris Agreement and meeting the greenhousegas emission reduction target of the Union for the period from 2021 to 2030, cannot be
sufficiently achieved by the Member States but can rather, by reason of its scale andeffects, be better achieved at Union level, the Union may adopt measures, in accordancewith the principle of subsidiarity as set out in Article 5 TEU. In accordance with theprinciple of proportionality, as set out in that Article, this Regulation does not go beyond
what is necessary in order to achieve those objectives.

(32)

Regulations (EU) 2018/841 and (EU) 2018/1999 should therefore be amended accordingly,

HAVE ADOPTED THIS REGULATION:

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Article 1
Regulation (EU) 2018/841 is amended as follows:(1)

Article 1 is replaced by the following:‘Article 1
Subject matter
This Regulation sets out rules concerning:(a)commitments of Member States for the land use, land use change and forestry(‘LULUCF’) sector that contribute to achieving the objectives of the Paris
Agreement and meeting the greenhouse gas emission reduction target of the Union
for the period from 2021 to 2025;(b)

accounting of greenhouse gas emissions and removals from the LULUCF sector andchecking the compliance of Member States with the commitments referred to inpoint (a) for the period from 2021 to 2025;(c)

a 2030 Union target for net greenhouse gas removals in the LULUCF sector;(d)targets for net greenhouse gas removals in the LULUCF sector for Member States forthe period from 2026 to 2030.’;

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(2)

Article 2 is replaced by the following:‘Article 2
Scope
1.

This Regulation applies to emissions and removals of the greenhouse gases listed in
Section A of Annex I to this Regulation, reported pursuant to Article 26(4) ofRegulation (EU) 2018/1999 of the European Parliament and of the Council* andoccurring on the territories of Member States in the period from 2021 to 2025 in anyof the following land accounting categories:(a)land use reported as cropland, grassland, wetlands, settlements or other land,
converted to forest land (“afforested land”);(b)land use reported as forest land converted to cropland, grassland, wetlands,
settlements or other land (“deforested land”);(c)land use reported as any of the following (“managed cropland”):(i)cropland remaining cropland;(ii)

grassland, wetland, settlement or other land, converted to cropland;(iii) cropland converted to wetland, settlement or other land;

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(d)

land use reported as any of the following (“managed grassland”):(i)grassland remaining grassland;(ii)

cropland, wetland, settlement or other land, converted to grassland;(iii) grassland converted to wetland, settlement or other land;(e)land use reported as forest land remaining forest land (“managed forest land”);(f)where a Member State has notified to the Commission its intention to include
managed wetland in the scope of its commitments pursuant to Article 4(1) of
this Regulation by 31 December 2020, land use reported as one of thefollowing (“managed wetland”):–

wetland remaining wetland;–settlement or other land, converted to wetland;–

wetland converted to settlement or other land.

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2.

This Regulation also applies to emissions and removals of the greenhouse gases
listed in Section A of Annex I to this Regulation, reported pursuant to Article 26(4)of Regulation (EU) 2018/1999 and occurring on the territories of Member States in
the period from 2026 to 2030, in any of the following land reporting categories or
sectors:(a)forest land;(b)cropland;(c)grassland;(d)wetlands;(e)settlements;(f)other land;(g)harvested wood products;(h)other;

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(i)

atmospheric deposition;(j)nitrogen leaching and run-off.

_______________*(3)

Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11
December 2018 on the Governance of the Energy Union and Climate Action,
amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European
Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC,
2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliamentand of the Council, Council Directives 2009/119/EC and (EU) 2015/652 andrepealing Regulation (EU) No 525/2013 of the European Parliament and of theCouncil (OJ L 328, 21.12.2018, p.1).’;

Article 3 is amended as follows:(a)point (9) is replaced by the following:‘(9) “natural disturbances” means any non-anthropogenic events or circumstancesthat cause significant emissions in the LULUCF sector, the occurrence of
which is beyond the control of the relevant Member State, and the effects ofwhich the Member State is objectively unable to significantly limit, even after
their occurrence, on emissions;’;

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(b)

the following point is added:‘(11) “climate change” means a change of climate which is attributed directly or
indirectly to human activity that alters the composition of the global
atmosphere and which is in addition to natural climate variability observed
over comparable time periods.’;(4)

Article 4 is replaced by the following:‘Article 4
Commitments and targets
1.

For the period from 2021 to 2025, taking into account the flexibilities provided for in
Articles 12, 13 and 13a, each Member State shall ensure that greenhouse gas
emissions do not exceed greenhouse gas removals, calculated as the sum of total
emissions and total removals on its territory in all of the land accounting categories
referred to in Article 2(1).

2.

The 2030 Union target for net greenhouse gas removals shall be 310 million tonnesof CO2 equivalent as a sum of the values of the greenhouse gas net emissions andremovals by Member States in 2030 set out in column D of Annex IIa, and shall bebased on the average of its greenhouse gas inventory data for the years 2016, 2017and 2018 as submitted in 2020.

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3.

Each Member State shall ensure that, taking into account the flexibilities provided
for in Articles 12 and 13b, the sum of its greenhouse gas emissions and removals on
its territory and in all of the land reporting categories referred to in Article 2(2),points (a) to (j), reported for the year 2030 in its greenhouse gas inventory submitted
in 2032, compared to the average of its greenhouse gas inventory data for the years
2016, 2017 and 2018 as submitted in 2032, does not exceed the target set out for that
Member State in column C of Annex IIa.

4.

Each Member State shall ensure that the sum of the differences between thefollowing points for each year in the period from 2026 to 2029 does not exceed thebudget for 2026 to 2029:(a)

its greenhouse gas emissions and removals on its territory and in all of the land
reporting categories referred to in Article 2(2), points (a) to (j); and(b)the average value for its greenhouse gas inventory data for the years 2021,
2022 and 2023, as submitted in 2032.

The budget for 2026 to 2029 shall be defined as the sum of the differences for eachyear in the period from 2026 to 2029 for that Member State between:(a)annual greenhouse gas emission and removal limit values for those years,
established on the basis of a linear trajectory towards 2030; and(b)the average value for its greenhouse gas inventory data for the years 2021,
2022 and 2023, as submitted in 2025.

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The linear trajectory of a Member State shall start in 2022 at the average value forgreenhouse gas inventory data for the years 2021, 2022 and 2023, and have as its end
point for 2030 the value obtained by adding the value set out for that Member Statein column C of Annex IIa to the average value for greenhouse gas inventory data forthe years 2016, 2017 and 2018.
The budget for 2026 to 2029 shall be defined on the basis of the greenhouse gas
inventory data submitted in 2025 and the compliance with this budget shall beassessed on the basis of the greenhouse gas inventory data submitted in 2032.
5.

The Commission shall adopt implementing acts setting out the annual limit values
based on the linear trajectory for net greenhouse gas removals for each Member
State, for each year in the period from 2026 to 2029 in terms of tonnes of CO2
equivalent. Those national trajectories shall be based on the average greenhouse gas
inventory data for the years 2021, 2022 and 2023, reported by each Member State.
Those implementing acts shall be adopted in accordance with the examination
procedure referred to in Article 16a of this Regulation. For the purpose of those
implementing acts, the Commission shall carry out a comprehensive review of themost recent national inventory data submitted by Member States pursuant to
Article 26(4) of Regulation (EU) 2018/1999.

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6.

When adopting policies to comply with their commitments, targets and budgets as
referred to in this Article, Member States shall consider the need to ensure a just andsocially fair transition for all. The Commission may issue guidance to support
Member States in that regard.’;(5)

in Article 5, paragraph 1 is replaced by the following:‘1.

Each Member State shall prepare and maintain accounts that accurately reflect theemissions and removals resulting from the land accounting categories referred to in
Article 2. Member States shall ensure that their accounts and other data provided
under this Regulation are accurate, complete, consistent, publicly accessible,
comparable and transparent. Member States shall denote emissions by a positive sign(+) and removals by a negative sign (-).’;(6)in Article 6, paragraphs 1 and 2 are replaced by the following:‘1.

Member States shall account for emissions and removals resulting from afforested
land and deforested land calculated as the total emissions and total removals for eachof the years in the period from 2021 to 2025.

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2.

By way of derogation from Article 5(3), and no later than 2025, where land use has
been converted from cropland, grassland, wetland, settlements or other land to forest
land, a Member State may, 30 years after the date of that conversion, change thecategorisation of such land from land converted to forest land to forest landremaining forest land, where such change is duly justified based on the IPCC
Guidelines.’;(7)

in Article 7, paragraphs 1, 2 and 3 are replaced by the following:‘1.

Each Member State shall account for emissions and removals resulting frommanaged cropland calculated as emissions and removals in the period from 2021 to2025 minus the value obtained by multiplying by five the Member State’s averageannual emissions and removals resulting from managed cropland in its base period
from 2005 to 2009.

2.

Each Member State shall account for emissions and removals resulting frommanaged grassland calculated as emissions and removals in the period from 2021 to2025 minus the value obtained by multiplying by five the Member State’s averageannual emissions and removals resulting from managed grassland in its base period
from 2005 to 2009.

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3.

During the period from 2021 to 2025, each Member State that includes managed
wetland in the scope of its commitments shall account for emissions and removals
resulting from managed wetland, calculated as emissions and removals in that period
minus the value obtained by multiplying by five the Member State’s average annual
emissions and removals resulting from managed wetland in its base period from2005 to 2009.’;(8)

Article 8 is amended as follows:(a)paragraph 1 is replaced by the following:‘1.

Each Member State shall account for emissions and removals resulting frommanaged forest land, calculated as emissions and removals in the period from2021 to 2025 minus the value obtained by multiplying by five the forest
reference level of the Member State concerned.’;(b)paragraph 3 is replaced by the following:‘3.

Member States shall submit to the Commission their national forestry
accounting plans, including a proposed forest reference level, by 31 December
2018 for the period from 2021 to 2025. The national forestry accounting plan
shall contain all the elements listed in Section B of Annex IV and shall bemade public, including via the internet.’;PE-CONS 75/22

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(c)

paragraphs 7 to 10 are replaced by the following:‘7.

Where necessary based on the technical assessments carried out pursuant toparagraph 6, first subparagraph, and on, where applicable, the technicalrecommendations issued pursuant to paragraph 6, second subparagraph,
Member States shall communicate their revised proposed forest reference
levels to the Commission by 31 December 2019 for the period from 2021 to2025. The Commission shall publish the proposed forest reference levels
communicated to it by Member States.

8.

Based on the proposed forest reference levels submitted by Member States, on
the technical assessment carried out pursuant to paragraph 6 of this Article and,
where applicable, on the revised proposed forest reference level submitted
under paragraph 7 of this Article, the Commission shall adopt delegated acts inaccordance with Article 16 amending Annex IV with a view to laying down theforest reference levels to be applied by the Member States for the period from2021 to 2025.

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9.

If a Member State does not submit its forest reference level to the Commission
by the dates specified in paragraph 3 of this Article and, where applicable,
paragraph 7 of this Article, the Commission shall adopt delegated acts inaccordance with Article 16 amending Annex IV with a view to laying down theforest reference level to be applied by that Member State for the period from2021 to 2025, based on any technical assessment carried out pursuant toparagraph 6 of this Article.

10.

The delegated acts referred to in paragraphs 8 and 9 shall be adopted by
31 October 2020 for the period from 2021 to 2025.’;(9)

Article 10 is amended as follows:(a)paragraph 1 is replaced by the following:‘1.

At the end of the period from 2021 to 2025, Member States may exclude fromtheir accounts for afforested land and managed forest land greenhouse gas
emissions, resulting from natural disturbances, that exceed the average
emissions caused by natural disturbances in the period from 2001 to 2020,
excluding statistical outliers (“background level”). That background level shallbe calculated in accordance with this Article and Annex VI.’;(b)in paragraph 2, point (b), the year ‘2030’ is replaced by ‘2025’;

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(10)

Articles 11, 12 and 13 are replaced by the following:‘Article 11
Flexibilities and governance1.

A Member State may use:(a)the general flexibilities set out in Article 12; and(b)in order to comply with the commitment, target and budget set in accordancewith Article 4, the flexibilities set out in Articles 13 and 13b.

Finland may, besides the flexibilities referred to in the first subparagraph, use
additional compensation pursuant to Article 13a.
2.

If a Member State is not in compliance with the monitoring requirements laid downin Article 26 of Regulation (EU) 2018/1999, the Central Administrator designatedunder Article 20 of Directive 2003/87/EC (the “Central Administrator”) shall
temporarily prohibit that Member State from transferring pursuant to Article 12(2) ofthis Regulation or using the managed forest land flexibility pursuant to Article 13 ofthis Regulation. The Commission may also provide additional technical support tothat Member State.

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Article 12
General flexibilities
1.

Where, in the period from 2021 to 2025, total emissions exceed total removals in a
Member State, or, in the period from 2026 to 2030, the difference between the sumof the greenhouse gas emissions and removals on the territory of a Member State andthe commitment, target or budget set for that Member State in accordance with
Article 4 of this Regulation is positive, and that Member State has chosen to use its
flexibility, and has requested to delete annual emission allocations under Regulation(EU) 2018/842, the quantity of deleted emission allocations shall be taken into
account with respect to the Member State’s compliance with its commitment, target
or budget, respectively, set in accordance with Article 4 of this Regulation.

2.

To the extent that, in the period from 2021 to 2025, total removals exceed total
emissions in a Member State, or, in the period from 2026 to 2030, the difference
between the sum of the greenhouse gas emissions and removals on the territory of a
Member State and the commitment, target or budget set for that Member State inaccordance with Article 4 of this Regulation is negative, and after subtraction of any
quantity taken into account under Article 7 of Regulation (EU) 2018/842, that
Member State may transfer the remaining quantity of removals to another Member
State. The quantity transferred shall be taken into account when assessing therecipient Member State’s compliance with its commitment, target or budget,
respectively, set in accordance with Article 4 of this Regulation.

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3.

In order to avoid double counting, the quantity of net removals taken into accountunder Article 7 of Regulation (EU) 2018/842 shall be subtracted from that Member
State’s quantity available for transfer to another Member State pursuant toparagraph 2 of this Article.

4.

Member States should use revenues, or their equivalent in financial value, generated
by transfers pursuant to paragraph 2 to tackle climate change in the Union or in third
countries. Member States shall inform the Commission of any actions taken pursuant
to this paragraph and shall make that information public in an easily accessible form.

5.

Any transfer pursuant to paragraph 2 may be the result of a greenhouse gas
mitigation project or programme carried out in the selling Member State andremunerated by the receiving Member State, provided that double counting is
avoided and traceability is ensured.

Article 13
Managed forest land flexibility
1.

Where, in the period from 2021 to 2025, total emissions exceed total removals in theland accounting categories referred to in Article 2(1), accounted for in accordancewith this Regulation, in a Member State, that Member State may use the managed
forest land flexibility set out in this Article in order to comply with Article 4(1).

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2.

Where, in the period from 2021 to 2025, the result of the calculation referred to in
Article 8(1) is a positive figure, the Member State concerned shall be entitled tocompensate emissions corresponding to the result of that calculation, provided thatthe following conditions are fulfilled:(a)the Member State has included in its strategy submitted in accordance with
Article 15 of Regulation (EU) 2018/1999 ongoing or planned specific measures
to ensure the conservation or enhancement, as appropriate, of forest sinks andreservoirs, as well as information on the impact of such measures on relevant
environmental objectives, including, inter alia, biodiversity protection andadaptation to natural disturbances; and(b)total emissions within the Union do not exceed total removals in the land
accounting categories referred to in Article 2(1) of this Regulation for theperiod from 2021 to 2025.

When assessing whether, within the Union, total emissions exceed total removals as
referred to in the first subparagraph, point (b), of this paragraph, the Commission
shall ensure that double counting is avoided by Member States, in particular in theexercise of the flexibilities set out in Article 12 of this Regulation and Article 7(1) or
Article 9(2) of Regulation (EU) 2018/842.

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3.

The compensation referred to in paragraph 2 may only cover sinks accounted for as
emissions against the forest reference level of that Member State and shall, for theperiod from 2021 to 2025, not exceed 50 % of the maximum amount ofcompensation for the Member State concerned set out in Annex VII.

4.

Member States shall submit evidence to the Commission concerning the impact ofnatural disturbances calculated pursuant to Annex VI and the measures they plan toadopt to prevent or mitigate similar impacts in the future in order to be eligible forcompensation of remaining sinks accounted for as emissions against its forest
reference level, up to the amount unused by other Member States of the full amountof compensation for the period from 2021 to 2025 set out in Annex VII. Where thedemand for compensation exceeds the amount of unused compensation available,that unused compensation shall be distributed on a pro rata basis among the Member
States concerned. The Commission shall make the evidence submitted by theMember States publicly available.’;PE-CONS 75/22

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(11)

the following Articles are inserted:‘Article 13a
Additional compensation
1.

Finland may compensate up to an additional 5 million tonnes of CO2 equivalentaccounted emissions under the land accounting categories managed forest land,
deforested land, managed cropland and managed grassland, in the period from 2021
to 2025, provided that the following conditions are fulfilled:(a)Finland included in its strategy submitted in accordance with Article 15 ofRegulation (EU) 2018/1999 ongoing or planned specific measures to ensure theconservation or enhancement, as appropriate, of forest sinks and reservoirs;(b)total emissions within the Union do not exceed total removals in the land
accounting categories referred to in Article 2(1) of this Regulation in the period
from 2021 to 2025.

When assessing whether, within the Union, total emissions exceed total removals as
referred to in the first subparagraph, point (b), of this paragraph, the Commission
shall ensure that double counting is avoided by Member States, in particular in theexercise of the flexibilities set out in Articles 12 and 13 of this Regulation and
Article 7(1) or Article 9(2) of Regulation (EU) 2018/842.

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2.

The additional compensation shall be limited to:(a)the amount exceeding the managed forest land flexibility available to Finland
in the period from 2021 to 2025 pursuant to Article 13;(b)

the emissions created by historical change from forest land to any other land
use category that occurred no later than 31 December 2017;(c)3.

the amount necessary for compliance with Article 4.

The additional compensation shall not be subject to transfer pursuant to Article 12 ofthis Regulation or Article 7 of Regulation (EU) 2018/842.

4.

Any unused additional compensation out of the amount of 5 million tonnes of CO2
equivalent referred to in paragraph 1 shall be cancelled.

5.

The Central Administrator shall carry out the operations necessary for the purposesof paragraph 2, point (a), and paragraphs 3 and 4 of this Article in the Union Registry
established pursuant to Article 40 of Regulation (EU) 2018/1999 (the “Union
Registry”).

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Article 13b
Land use mechanism for the period 2026 to 2030
1.

A land use mechanism corresponding to a quantity of up to 178 million tonnes of
CO2 equivalent shall be established in the Union Registry, subject to the fulfilment of
the Union target referred to in Article 4(2). The land use mechanism shall beavailable in addition to the flexibilities provided for in Article 12.

2.

Where, in the period from 2026 to 2030, after a Member State has done its utmost to
take account of any Commission opinion addressed to it under Article 13d, thedifference between the sum of the greenhouse gas emissions and removals on the
territory of a Member State and in all of the land reporting categories referred to in
Article 2(2), points (a) to (j), and the corresponding target set for that Member Statein accordance with Article 4(3) or the budget set for that Member State in accordancewith Article 4(4), is positive, accounted and reported in accordance with thisRegulation, that Member State may use the mechanism set out in this Article in order
to comply with its target set in accordance with Article 4(3) or its budget set inaccordance with Article 4(4).

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3.

Where, in the period from 2026 to 2030, the result of one or both calculations
referred to in paragraph 2 is positive, the Member State shall be entitled to use themechanism set out in this Article to compensate net emissions or net removals, orboth, accounted for as emissions against the target set for that Member State inaccordance with Article 4(3) or against the budget set for that Member State inaccordance with Article 4(4), or both, provided that the following conditions are
fulfilled:(a)the Member State has included in its updated integrated national energy andclimate plan submitted pursuant to Article 14 of Regulation (EU) 2018/1999
ongoing or planned specific measures to ensure the conservation orenhancement, as appropriate, of all land sinks and reservoirs, and to reduce thevulnerability of the land to natural disturbances;(b)the Member State has exhausted the flexibility available pursuant to
Article 12(1) of this Regulation;(c)the difference in the Union between the annual sum of all greenhouse gas
emissions and removals on its territory and in all of the land reporting
categories referred to in Article 2(2), points (a) to (j), and the Union target of
310 million tonnes of CO2 equivalent of net removals is negative, in 2030.

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When assessing whether, within the Union, the condition as referred to in the firstsubparagraph, point (c), of this paragraph has been fulfilled, the Commission shall
include up to 30 %, but not more than 20 Mt CO2 equivalent, of the unused surplus tothe commitments of Member States under Article 4(1) from the period from 2021 to2025, provided that one or more Member States submit evidence to the Commission
concerning the impact of natural disturbances in accordance with paragraph 5 of this
Article. The Commission shall ensure that double counting is avoided by Member
States, in particular in the exercise of the flexibilities set out in Article 12 of thisRegulation and Article 7(1) of Regulation (EU) 2018/842.
4.

The amount of the compensation referred to in paragraph 3 of this Article may, forthe period from 2026 to 2030, not exceed 50 % of the maximum amount ofcompensation for the Member State concerned set out in Annex VII.

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5.

Member States shall submit evidence to the Commission concerning the impact ofnatural disturbances calculated pursuant to Annex VI, in order to be eligible forcompensation of net emissions or net removals, or both, accounted for as emissions
against the targets set for those Member States in accordance with Article 4(3), or
against the budget set for those Member States in accordance with Article 4(4), up to
the amount unused by other Member States of the full amount of compensation forthe period from 2026 to 2030 set out in Annex VII. Where the demand forcompensation exceeds the amount of unused compensation available, that unused
compensation shall be distributed on a pro rata basis among the Member Statesconcerned.

6.

Member States shall be entitled to compensate net emissions or net removals, orboth, accounted for as emissions against the targets set for those Member States inaccordance with Article 4(3) or against the budget set for those Member States inaccordance with Article 4(4), up to the amount unused by other Member States of thefull amount of compensation for the period from 2021 to 2030 set out in Annex VII,
after taking into account Article 13(4) and paragraph 5 of this Article, provided thatthose Member States:(a)have exhausted the flexibilities available pursuant to Article 12(1), andparagraphs 3 and 5 of this Article; andPE-CONS 75/22

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(b)

have submitted evidence to the Commission concerning either:(i)the long-term impact of climate change resulting in excess emissions ordiminishing sinks that are beyond their control; or(ii)

the effects of an exceptionally high proportion of organic soils in their
managed land area, compared to the Union average, resulting in excess
emissions, provided that those effects are attributable to land
management practices that occurred before the entry into force ofDecision No 529/2013/EU;(c)have included in their latest integrated national energy and climate plans
submitted pursuant to Article 14 of Regulation (EU) 2018/1999 specificmeasures to ensure the conservation or enhancement, as appropriate, of all land
sinks and reservoirs, and to reduce the vulnerability of land to ecosystem
perturbations driven by climate change.

7.

The amount of compensation referred to in paragraph 6 shall not exceed 50 million
tonnes of CO2 equivalent for the Union as a whole. Where the demand forcompensation exceeds the maximum amount of compensation available, thatcompensation shall be distributed on a pro rata basis among the Member Statesconcerned.

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8.

The evidence referred to in paragraph 6, point (b)(i), shall include a quantitative
assessment of the effects on net emissions or net removals, in terms of million tonnesof CO2 equivalent for the affected area, and shall be based on comparable andreliable quantitative indices, on geographically explicit data and on the best scientificevidence available. Those indices and data and that evidence shall be based on
observed changes covering at least the period 2001 to 2025, and on scientificallyreviewed projections and observations for the period 2026 to 2030. Those indicesand data and that evidence shall reflect background medium or long-term changes ofclimate characteristics relevant for the LULUCF sector, such as aridity, mean
temperatures, mean precipitation, frost days, and the duration of meteorological orsoil moisture droughts.

9.

The evidence referred to in paragraph 6, point (b)(ii), shall include a justification to
the effect that the proportion of organic soils on managed land area for the Member
State concerned exceeds the Union average proportion for the year 2030. The
evidence shall include a quantitative analysis, in million tonnes of CO2 equivalent, ofthe reported emissions due to the legacy effects on managed organic soils, based onreviewed observations for the period 2026-2030, comparable and reliable
geographically explicit data and on the best scientific evidence available, inparticular about similar sites in the Member State concerned. The evidence shall also
be accompanied by a description of policy measures currently implemented thatminimise the negative impacts of legacy effects on managed organic soils.

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10.

By ... [12 months after the entry into force of this amending Regulation], theCommission shall, by means of implementing acts, set out the structure, format,
technical details and process for submission of the evidence referred to in paragraph
6, point (b), of this Article. Those implementing acts shall be adopted in accordancewith the examination procedure referred to in Article 16a.

11.

The Commission shall make the evidence submitted by the Member States referred
to in paragraph 6, point (b), publicly available, and may request a Member State tosubmit additional evidence if, after checking the information received from that
Member State, it deems that information to be insufficiently justified ordisproportionate.

Article 13c
GovernanceIf, as a result of the comprehensive review carried out in in 2032, the Commission finds
that, taking into account the flexibilities used pursuant to Articles 12 and 13b, the budget
for 2026 to 2029 referred to in Article 4(4) is not complied with, an amount equal to theamount in tonnes of CO2 equivalent of the excess greenhouse gas net emissions, multiplied
by a factor of 1,08, shall be added to the greenhouse gas net emission figure reported bythat Member State in 2030, in accordance with the measures adopted pursuant to
Article 15.

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Article 13d
Corrective action
1.

If the Commission finds, in its annual assessment under Article 29 of Regulation(EU) 2018/1999, that a Member State is not making sufficient progress towards
meeting its target set in accordance with Article 4(3) of this Regulation, taking into
account the trajectory and the budget set in accordance with Article 4(4) of thisRegulation, as well as the flexibilities under this Regulation, that Member State shall,
within three months, submit to the Commission a corrective action plan that includes:(a)a detailed explanation of why it is not making sufficient progress;(b)

an assessment of how Union funding has supported its efforts towards
complying with its target and budget and of how it intends to use such funding
to make progress towards complying with them;(c)additional actions, complementing the integrated national energy and climate
plan of that Member State pursuant to Regulation (EU) 2018/1999 or
reinforcing its implementation, that it will implement in order to comply with
its target set in accordance with Article 4(3) or its budget set in accordancewith Article 4(4) through domestic policies and measures and theimplementation of Union action, accompanied by a detailed assessment,
underpinned by quantitative data, where available, of the envisaged net
greenhouse gas removals that would result from those actions;

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(d)

a strict timetable for implementing such actions, which enables the assessmentof annual progress in implementation.

Where a Member State has established a national climate advisory body, it may seekthat body’s advice to identify the necessary actions referred to in point (c).
2.

In accordance with its annual work programme, the European Environment Agency
shall assist the Commission in its work to assess any such corrective action plans.

3.

The Commission may issue an opinion regarding the robustness of the corrective
action plans submitted in accordance with paragraph 1 and shall in that case do so
within four months of receipt of those plans. The Member State concerned shall takeutmost account of the Commission’s opinion and may revise its corrective action
plan accordingly. If the Member State concerned does not address the opinion or asubstantial part thereof, that Member State shall provide a justification to theCommission.

4.

Each Member State shall make its corrective action plan referred to in paragraph 1
and any justification referred to in paragraph 3 publicly available. The Commission
shall make its opinion referred to in paragraph 3 publicly available.’;PE-CONS 75/22

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(12)

Article 14 is amended as follows:(a)paragraph 1 is replaced by the following:‘1.

By 15 March 2027 for the period from 2021 to 2025, and by 15 March 2032
for the period from 2026 to 2030, Member States shall submit to theCommission a compliance report, based on annual datasets, containing thebalance of total emissions and total removals for the relevant period on each of
the land accounting categories specified in Article 2(1), points (a) to (f), for theperiod from 2021 to 2025 and in Article 2(2), points (a) to (j), for the period
from 2026 to 2030, using the accounting rules laid down in this Regulation.
The compliance report shall include an assessment of:(a)the policies and measures regarding possible trade-offs, including at least
with other Union environmental objectives and strategies, such as thoselaid down in the 8th Environment Action Programme set out in
Decision (EU) 2022/591 of the European Parliament and of the Council*,in the EU Biodiversity Strategy for 2030 and in the communication of theCommission of 11 October 2018 on a sustainable Bioeconomy for
Europe: Strengthening the connection between economy, society and theenvironment;

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(b)

how Member States have taken into account the “do no significant harm”
principle when adopting their policies and measures to comply with theirtarget set in accordance with Article 4(3) or their budget set inaccordance with Article 4(4), to the extent relevant;(c)the synergies between climate mitigation and adaptation, including
policies and measures to reduce the vulnerability of land to natural
disturbances and the climate;(d)synergies between climate mitigation and biodiversity.

The compliance report shall also contain, where applicable, details on theintention to use the flexibilities referred to in Article 11 and related amounts, oron the use of such flexibilities and related amounts. Member States shall makethe compliance reports publicly available in accordance with Article 28 ofRegulation (EU) 2018/1999.
_______________*

Decision (EU) 2022/591 of the European Parliament and of the Council of 6
April 2022 on a General Union Environment Action Programme to 2030
(OJ L 114, 12.4.2022, p. 22).’;PE-CONS 75/22

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(b)

the following paragraphs are inserted:‘1a. The greenhouse gas emission inventory data submitted by each Member Stateand validated pursuant to Article 38 of Regulation (EU) 2018/1999 may besubject to a methodological adjustment by the Commission where there has
been a change of the methodology used by Member States. However, suchmethodological adjustments, being for the purpose of the assessment of thecompliance with the 2030 Union target, shall not affect the value of the
310 million tonnes of CO2 equivalent net removals as a sum of the values of
the greenhouse gas net removals, in kt of CO2 equivalent, in 2030 for Member
States set out in column D of Annex IIa or the targets in column C of that
Annex.
1b.

Member States that indicate their intention to use the flexibility referred to in
Article 13b(6) shall describe, in dedicated sections of the report, the measurestaken to mitigate or reverse the effects mentioned in Article 13b(6), point (b),as well as the observed and expected effects of those measures.

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1c.

The Commission shall carry out a comprehensive review of the compliancereports, provided under paragraph 1 of this Article, for the purpose of assessing
compliance with Article 4.
In parallel to that comprehensive review, the Commission shall assess how the“do no significant harm” principle has been taken into account under paragraph
1, point (b). In that regard, prior to its first assessment, the Commission shallissue guidance on the application of the “do no significant harm” principle forthe purpose of this Regulation.’;(13)

in Article 15, paragraph 1 is replaced by the following:‘1.

The Commission shall adopt delegated acts in accordance with Article 16 to
supplement this Regulation in order to lay down the rules for the recording andaccurate carrying out of the following operations in the Union Registry:(a)recording of the quantity of emissions and removals for each land accounting
and reporting category in each Member State;(b)the exercise of any methodological adjustment carried out pursuant to
Article 14(1a);(c)

the exercise of the flexibilities referred to in Articles 12, 13, 13a and 13b; and(d)assessment of compliance pursuant to Article 13c.’;

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(14)

the following Article is inserted:‘Article 16a
Committee procedure
1.

The Commission shall be assisted by the Climate Change Committee established by
Article 44(3) of Regulation (EU) 2018/1999. That committee shall be a committee
within the meaning of Regulation (EU) No 182/2011 of the European Parliament andof the Council*.

2.

Where reference is made to this paragraph, Article 5 of Regulation(EU) No 182/2011 shall apply.

_______________*

Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16
February 2011 laying down the rules and general principles concerning mechanisms
for control by Member States of the Commission’s exercise of implementing powers(OJ L 55, 28.2.2011, p. 13).’;PE-CONS 75/22

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(15)

Article 17 is replaced by the following:‘Article 17
Review
1.

This Regulation shall be kept under review taking into account, inter alia:(a)international developments;(b)efforts undertaken to achieve the long-term objectives of the Paris Agreement;
and

(c)

Union law, including on nature restoration.

On the basis of the findings of the report prepared pursuant to Article 14(3) and theresults of the assessment carried out pursuant to Article 13(2), point (b), or on thebasis of the verification carried out pursuant to Article 37(4a) of Regulation(EU) 2018/1999, the Commission shall, where appropriate, submit proposals toensure that the integrity of the Union’s overall 2030 greenhouse gas net removal
target set in accordance with Article 4(2) of this Regulation and the target’s
contribution to the goals of the Paris Agreement are respected.

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2.

The Commission shall submit a report to the European Parliament and to the Council
on the operation of this Regulation, no later than six months after the first global
stocktake agreed under Article 14 of the Paris Agreement. The report shall be basedon the most recent data available as provided by the Member States under Regulation(EU) 2018/1999 and on Article 4(4) of Regulation (EU) 2021/1119 of the European
Parliament and of the Council*. In view of the necessary increase in greenhouse gas
emissions reductions and removals in the Union and the pursuit of a socially justtransition, and with regard to the need for additional Union policies and measures,the report shall include, where relevant, the following:(a)an assessment of the impacts of the flexibilities referred to in Article 11;(b)

an assessment of the contribution of this Regulation to the climate neutrality
objective and intermediate climate targets set out in Regulation(EU) 2021/1119;(c)

an assessment of the contribution of this Regulation to the goals of the Paris
Agreement;(d)an assessment of social and labour impacts, including on gender equality andworking conditions, in Member States both at national and regional level,
which the obligations laid down in this Regulation have in any of the land
categories and sectors covered by Article 2;

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(e)

an assessment of progress made at international level on the rules governing
Article 6(2) and 6(4) of the Paris Agreement and, where relevant, proposals toamend this Regulation, in particular to avoid double counting and apply
corresponding adjustments;(f)

an assessment of the current trends and future projections regarding emissions
and removals of greenhouse gases from cropland, grassland and wetlands andregulatory options to ensure consistency of those trends and projections withthe objective of achieving long-term greenhouse gas emission reductions in all
sectors of the economy in accordance with the Union’s climate-neutrality
objective and the Union’s intermediate climate targets set out inRegulation (EU) 2021/1119;(g)

the current trends and future projections regarding emissions of greenhousegases from the following reporting categories and regulatory options to ensure
consistency of those trends and projections with the objective of achieving
long-term greenhouse gas emission reductions in all sectors of the economy inaccordance with the Union’s climate-neutrality objective and the Union’s
intermediate climate targets set out in Regulation (EU) 2021/1119:(i)

enteric fermentation;(ii)

manure management;

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(iii) rice cultivation;(iv) agricultural soils;(v)

prescribed burning of savannas;(vi) field burning of agricultural residues;(vii) liming;(viii) urea application;(ix) other carbon-containing fertilizers;(x)other.

That report shall take into account, where relevant, the effects of the forest age
structure, including where those effects are linked to specific wartime or post-war
circumstances, in a scientifically robust, reliable and transparent way, and with aview to ensuring the long-term resilience and adaptive capacity of forests.
That report may also, subsequent to the adoption of an appropriate science-based
reporting methodology and based on progress in reporting and the latest scientificinformation available, assess the feasibility of analysis and the impact of reporting
greenhouse gas emissions and removals from additional sectors, such as the marine
and freshwater environments, as well as relevant regulatory options.

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Following the report and taking into account the importance of each sector making afair contribution to the Union’s climate-neutrality objective and the Union’s
intermediary climate targets pursuant to Regulation (EU) 2021/1119, theCommission shall, where appropriate, submit legislative proposals. In particular,
those proposals may set out Union and Member State targets for greenhouse gas
emissions and removals, taking due account of any deficit accumulated by 2030 byeach Member State.
The European Scientific Advisory Board on Climate Change established under
Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of theCouncil** (the “Advisory Board”) may, on its own initiative, provide scientificadvice or issue reports on Union measures, climate targets, annual emissions andremovals levels and flexibilities under this Regulation. The Commission shallconsider the relevant advice and reports of the Advisory Board, in particular as
regards future measures aiming at further emission reductions and removal increases
in the sub-sectors covered by this Regulation.

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3.

Within 12 months of the entry into force of a legislative act concerning a Union
regulatory framework for the certification of carbon removals, the Commission shallsubmit a report to the European Parliament and to the Council on the possible
benefits and trade-offs of the inclusion in the scope of this Regulation of sustainably
sourced long-lived carbon storage products that have a net-positive carbon
sequestration effect. The report shall assess how to consider direct and indirectemissions and removals of greenhouse gases related to those products, such as thoseresulting from land use change and consequent risks of leakage of related emissions,as well as possible benefits and trade-offs with other Union environmental
objectives, in particular biodiversity objectives. Where appropriate, the report may
consider a process for inclusion of sustainable carbon storage products in the scopeof this Regulation, in a manner consistent with other Union environmental
objectives, as well as IPCC Guidelines as adopted by the Conference of the Parties tothe UNFCCC or the Conference of the Parties serving as the Meeting of the Parties
to the Paris Agreement. The Commission’s report may be accompanied, whereappropriate, by a legislative proposal to amend this Regulation accordingly.

_______________***

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30
June 2021 establishing the framework for achieving climate neutrality and amending
Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”)(OJ L 243, 9.7.2021, p. 1).
Regulation (EC) No 401/2009 of the European Parliament and of the Council of 23
April 2009 on the European Environment Agency and the European Environment
Information and Observation Network (OJ L 126, 21.5.2009, p. 13).’;PE-CONS 75/22

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(16)

Annex I is amended in accordance with Annex I to this amending Regulation;(17)

Annex II is amended in accordance with Annex II to this amending Regulation;(18)

in Annex III, the entry for the United Kingdom is deleted;(19)

the text set out in Annex III to this amending Regulation is inserted as Annex IIa;

(20)

in Annex IV, Section C, the entry for the United Kingdom is deleted;(21)

Annex VI is amended in accordance with Annex IV to this amending Regulation;(22)

in Annex VII, the entry for the United Kingdom is deleted.

Article 2
Regulation (EU) 2018/1999 is amended as follows:(1)

in Article 2, the following points are added:‘(63) “geographic information system” means a computer system capable of capturing,storing, analysing, and displaying geographically referenced information;

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(64) “geo-spatial application” means an electronic application form that includes an IT
application based on a geographic information system that allows beneficiaries tospatially declare the agricultural parcels of the holding and non-agricultural areas
claimed for payment.’;(2)

in Article 4, point (a)(1)(ii) is replaced by the following:‘(ii) the Member State’s commitments and national targets for net greenhouse gas
removals pursuant to Article 4(1) and (2) of Regulation (EU) 2018/841;’;(3)

in Article 9(2), the following point is added:‘(e) consistency of relevant financing measures, including the relevant share of revenues
generated from the auctioning of EU ETS allowances under Directive 2003/87/EC
that are used for land use, land-use change and forestry, Union support and the use ofUnion funds such as instruments of the Common Agricultural Policy, policies andmeasures, with regard to the achievement of the commitments, targets and budgets of
the Member States set in accordance with Article 4 of Regulation (EU) 2018/841.’;

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(4)

in Article 26(6), the following point is added:‘(c) amend Part 3 of Annex V to update the list of categories in accordance with relevant
Union legislation.’;(5)

in Article 37, the following paragraph is inserted:‘4a. Where the Commission finds during the initial check carried out pursuant toparagraph 4 of this Article a difference between the annual average of net removals
in the years specified in Article 4(2) of Regulation (EU) 2018/841 reported by any
Member State in the 2020 and 2023 or subsequent submission of the greenhouse gas
inventory that is greater than 500 kt CO2 equivalent, the Commission shall verify:(a)the transparency, accuracy, consistency, comparability and completeness of
information submitted; and(b)that LULUCF reporting is carried out in a manner which is consistent with
UNFCCC guidance documentation or Union rules.

The Commission shall make the results of that verification publicly available.’;PE-CONS 75/22

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(6)

Article 38 is amended as follows:(a)the following paragraph is inserted:‘1a. In 2025, the Commission shall carry out a comprehensive review of thenational inventory data submitted by Member States pursuant to Article 26(4)of this Regulation, in order to determine the annual targets of net greenhousegas emissions reduction of the Member States pursuant to Article 4(3) ofRegulation (EU) 2018/841 and in order to determine the annual emission
allocations of the Member States pursuant to Article 4(3) of Regulation(EU) 2018/842.’;(b)in paragraph 2, the introductory wording is replaced by the following:‘The comprehensive review referred to in paragraphs 1 and 1a shall include:’;PE-CONS 75/22

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(c)

paragraph 4 is replaced by the following:‘4.

Upon completion of the comprehensive review carried out pursuant toparagraph 1 of this Article, the Commission shall, by means of implementing
acts, determine the total sum of emissions for the relevant years arising fromthe corrected inventory data for each Member State, split between emission
data relevant for Article 9 of Regulation (EU) 2018/842 and emission data
referred to in Part 1, point (c), of Annex V to this Regulation, and determine
the total sum of emissions and removals relevant for Article 4 of Regulation(EU) 2018/841.’;(7)

Annex V is amended in accordance with Annex V to this amending Regulation.

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Article 3This Regulation shall enter into force on the twentieth day following that of its publication in the
Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at ...,For the European Parliament

For the Council

The President

The President

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ENANNEX I
In Annex I to Regulation (EU) 2018/841, Section B is replaced by the following:‘B.

Carbon pools as referred to in Article 5(4):(a)

living biomass;(b)litter1;(c)

deadwood1;(d)dead organic matter2;(e)mineral soils;(f)organic soils;(g)harvested wood products in the land accounting categories of afforested land andmanaged forest land.’

1
2

Applies to Afforested Land and Managed Forest Land only
Applies to Deforested Land, Managed Cropland, Managed Grassland and Managed
Wetlands only.

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ANNEX I

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1ENANNEX II
Annex II to Regulation (EU) 2018/841 is amended as follows:(1)

the entries for Spain, Slovenia and Finland are replaced by the following:‘Member
State
Spain

Area
(ha)
1,0

Tree height(m)Tree crown cover (%)
20

3

From the greenhouse gas inventory submission in 2028
onwards: 10
Slovenia

0,25

10

5

Finland

0,25

10

5’
;

(2)

the entry for the United Kingdom is deleted.

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ANNEX II

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1ENANNEX III‘ANNEX IIa
The Union target (column D), the average greenhouse gas inventory data for the years 2016, 2017and 2018 (column B) and the national targets of the Member States (column C) referred to in
Article 4(3) to be achieved in 2030
A

B

C

Member State

The averagegreenhouse gas
inventory data for theyears 2016, 2017 and2018 (kt of CO2
equivalent), 2020
submission

D

Member State targets, Value of the greenhouse gas net
2030 (kt of CO2
removals (kt of CO2 equivalent) inequivalent)
2030, 2020 submission (Columns
B+C)

Belgium-1 032-320-1 352

Bulgaria-8 554-1 163-9 718Czech Republic

-401

-827

-1 228Denmark

5 779

-441

5 338

Germany-27 089-3 751-30 840

Estonia-2 112-434-2 545

Ireland

4 354

-626

3 728

Greece-3 219-1 154-4 373Spain-38 326-5 309-43 635

France-27 353-6 693-34 046

Croatia-4 933-593-5 527Italy-32 599-3 158-35 758

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A

B

C

Member State

The averagegreenhouse gas
inventory data for theyears 2016, 2017 and2018 (kt of CO2
equivalent), 2020
submission

D

Member State targets, Value of the greenhouse gas net
2030 (kt of CO2
removals (kt of CO2 equivalent) inequivalent)
2030, 2020 submission (Columns
B+C)

Cyprus

-289

-63

-352

Latvia

-6

-639

-644

Lithuania-3 972-661-4 633Luxembourg

-376

-27

-403

-4 791-934-5 7244-2

2

Netherlands

4 958

-435

4 523

Austria-4 771-879-5 650Poland-34 820-3 278-38 098

Portugal

-390

-968

-1 358

Romania-23 285-2 380-25 665

Slovenia

67

-212

-146

Slovakia-6 317-504-6 821Finland-14 865-2 889-17 754

Sweden-43 366-3 955-47 321

EU-27/Union-267 704-42 296-310 000

Hungary
Malta’.

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ANNEX III

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2ENANNEX IV
Annex VI to Regulation (EU) 2018/841 is amended as follows:(a)in point 1, point (c) is replaced by the following:‘(c) total annual emissions estimations for those natural disturbance types for the period
from 2001 to 2020, listed by land accounting categories in the period from 2021 to2025 and land reporting categories in the period from 2026 to 2030;’;(b)point 3 is replaced by the following:‘3.

After calculating the background level pursuant to point 2 of this Annex, if emissions
in a particular year in the periods from 2021 to 2025 for land accounting categories
afforested land and managed forest land as set out in Article 2(1) exceed thebackground level plus a margin, the amount of emissions exceeding the backgroundlevel may be excluded in accordance with Article 10. The margin shall be equal to aprobability level of 95 %.’;

(c)point 4 is replaced by the following:‘4.

The following emissions shall not be excluded in the application of Article 10:(a)emissions resulting from harvesting and salvage logging activities that took
place on land following the occurrence of natural disturbances;

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(b)

emissions resulting from prescribed burning that took place on land in any yearof the period from 2021 to 2025;(c)emissions on lands that were subject to deforestation following the occurrenceof natural disturbances.’;(d)point 5 is amended as follows:(i)

point (a) is deleted;(ii)

points (b) and (c) are replaced by the following:‘(b) evidence that no deforestation has occurred during the rest of the period from2021 to 2025 on lands that were affected by natural disturbances and in respectof which emissions were excluded from accounting;(c)a description of verifiable methods and criteria to be used to identify
deforestation on those lands in the subsequent years of the period from 2021 to2025;’;(iii) points (d) and (e) are deleted;

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(e)

the following point is added:‘6.

Information requirements pursuant to Article 10(2) and Articles 13 and 13b include
the following:(a)identification of all land areas affected by natural disturbances in that particular
year, including their geographical location, the period and types of natural
disturbances;(b)

where feasible, a description of measures the Member State undertook toprevent or limit the impact of those natural disturbances;(c)where feasible, a description of measures the Member State undertook torehabilitate the lands affected by those natural disturbances.’.

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ANNEX IV

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3ENANNEX V
In Annex V to Regulation (EU) 2018/1999, Part 3 is replaced by the following:‘Part 3
Methodologies for monitoring and reporting in the LULUCF sector
For monitoring and reporting in the LULUCF sector, Member States shall use geographically
explicit land-use conversion data in accordance with the 2006 IPCC Guidelines for national GHG
inventories. The Commission shall provide adequate support and assistance to the Member States inorder to ensure consistency and transparency of the data collected. Member States are encouraged
to explore synergies and opportunities to consolidate reporting with other relevant policy areas andstrive towards greenhouse gas inventories which allow for interoperability with relevant electronic
databases and geographic information systems, including:(a)a system for the monitoring of land use units with high-carbon stock land, as defined in
Article 29(4) of Directive (EU) 2018/2001;(b)a system for the monitoring of land use units subject to protection, defined as land coveredby one or more of the following categories:–

land with a high biodiversity value as defined in Article 29(3) of Directive(EU) 2018/2001;

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–

sites of Community importance adopted and special areas of conservation designatedin accordance with Article 4 of Council Directive 92/43/EEC* and land units outsideof those which are subject to protection and conservation measures under
Article 6(1) and (2) of that Directive in order to meet site conservation objectives;–

breeding sites and resting places of the species listed in Annex IV to
Directive 92/43/EEC which are subject to protection measures under Article 12 ofthat Directive;–

the natural habitats listed in Annex I to Directive 92/43/EEC and the habitats ofspecies listed in Annex II to Directive 92/43/EEC which are found outside sites ofCommunity importance or special areas of conservation and which contribute tothose habitats and species reaching favourable conservation status under Article 2 ofthat Directive or which can be made subject to preventive and remedial measures
under Directive 2004/35/EC**;–

special protection areas classified under Article 4 of Directive 2009/147/EC of theEuropean Parliament and of the Council*** and the land units outside of those areas
which are subject to protection and conservation measures under Article 4 of
Directive 2009/147/EC and Article 6(2) of Directive 92/43/EEC in order to meet site
conservation objectives;

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–

land units which are subject to measures for the preservation of birds reported as not
being in secure status under Article 12 of Directive 2009/147/EC in order to fulfil therequirement under Article 4(4), second sentence, of that Directive to strive to avoid
pollution or deterioration of habitats or fulfil the requirement under Article 3 of that
Directive to preserve and maintain a sufficient diversity and area of habitats for bird
species;–any other habitats which the Member State designates for equivalent purposes tothose laid down in Directives 92/43/EEC and 2009/147/EC;–

land units subject to measures required to protect and ensure the non-deterioration of
the ecological status of those bodies of surface water referred to in Article 4(1),point (a)(iii), of Directive 2000/60/EC of the European Parliament and of theCouncil****;–

natural flood plains or areas for the retention of flood water protected by Member
States in relation to flood risk management under Directive 2007/60/EC of theEuropean Parliament and of the Council*****;–

the protected areas designated by Member States in order to achieve the protectedareas targets;

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(c)

a system for the monitoring of land use units that are the subject of restoration, defined asland covered by one or more of the following categories:–

sites of Community importance, special areas of conservation and special protection
areas as described in point (b), together with the land units outside of those whichhave been identified as in need of restoration or compensatory measures aimed atmeeting site conservation objectives;–

the habitats of wild bird species referred to in Article 4(2) of Directive 2009/147/EC
or listed in Annex I thereto, which are found outside of special protection areas andwhich have been identified as in need of restoration measures for the purposes of
Directive 2009/147/EC;–

the natural habitats listed in Annex I to Directive 92/43/EEC and the habitats ofspecies listed in Annex II thereto outside sites of Community importance or special
areas of conservation, and identified as in need of restoration measures for the
purposes of the achievement of favourable conservation status underDirective 92/43/EEC, or identified as in need of remedial measures for the purposesof Article 6 of Directive 2004/35/EC;–

areas identified as being in need of restoration or that are subject to measures for
ensuring their non-deterioration under a nature restoration plan applicable in a
Member State;

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–

land units subject to measures required to restore to good ecological status the bodies
of surface water referred to in Article 4(1), point (a)(iii), of Directive 2000/60/EC, ormeasures required to restore such bodies to high ecological status where required bylaw;–land units subject to measures for the recreation and restoration of wetland areas, as
referred to in Part B, point (vii), of Annex VI to Directive 2000/60/EC;–

areas in need of ecosystem restoration so as to achieve good ecosystem condition inaccordance with Regulation (EU) 2020/852 of the European Parliament of theCouncil******;(d)a system for the monitoring of the following land use units with high climate risk:–

areas subject to compensation under paragraphs 5 and 6 of Article 13b ofRegulation (EU) 2018/841;–

areas referred to in Article 5(1) of Directive 2007/60/EC;–

areas identified in the Member States’ national adaptation strategy with high naturaland man-made risks, subject to climate-related disaster risk reduction actions;(e)a system for the monitoring of soil carbon stocks, using, inter alia, annual land use/coverarea frame statistical survey (LUCAS) datasets.

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5ENThe greenhouse gas inventory shall enable the exchange and integration of data between theelectronic databases and the geographic information systems, in order to facilitate theircomparability and public accessibility.
For the period 2021-2025, Member States shall use at least Tier 1 methodologies in accordance withthe 2006 IPCC guidelines for national GHG inventories, except for a carbon pool that accounts forat least 25 % of emissions or removals in a source or sink category which is prioritised within aMember State’s national inventory system because its estimate has a significant influence on acountry’s total inventory of GHGs in terms of the absolute level of emissions and removals, thetrend in emissions and removals, or the uncertainty in emissions and removals in the land use
categories, in which case, at least Tier 2 methodologies in accordance with the 2006 IPCC
guidelines for national GHG inventories shall be used.
From the greenhouse gas inventory submission in 2028 onwards, Member States shall use at least
Tier 2 methodologies in accordance with the 2006 IPCC guidelines for national GHG inventories,
whereas Member States shall, as early as possible and from the greenhouse gas inventory
submission in 2030 onwards, at the latest, for all carbon pool emission and removal estimatesfalling in areas of high carbon stock land use units referred to in point (a), areas of land use units
under protection or under restoration referred to in points (b) and (c), and areas of land use units
under high future climate risks referred to in point (d), apply Tier 3 methodologies, in accordancewith the 2006 IPCC guidelines for national GHG inventories.

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Notwithstanding the previous subparagraph, where the area under any individual category listed inpoints (a) to (d) represents less than 1 % of the area of managed land reported by the Member State,
Member States shall use at least Tier 2 methodologies in accordance with the 2006 IPCC guidelines
for national GHG inventories.
________________
*
**

***
****

*****
******

Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats andof wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
Directive 2004/35/EC of the European Parliament and of the Council of 21 April 2004 on
environmental liability with regard to the prevention and remedying of environmental
damage (OJ L 143, 30.4.2004, p. 56).
Directive 2009/147/EC of the European Parliament and of the Council of 30 November
2009 on the conservation of wild birds (OJ L 20, 26.1.2010, p. 7).
Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000
establishing a framework for Community action in the field of water policy(OJ L 327, 22.12.2000, p. 1).
Directive 2007/60/EC of the European Parliament and of the Council of 23 October 2007
on the assessment and management of flood risks (OJ L 288, 6.11.2007, p. 27).
Regulation (EU) 2020/852 of the European Parliament of the Council of 18 June 2020 on
the establishment of a framework to facilitate sustainable investment, and amending
Regulation (EU) 2019/2088 (OJ L 198, 22.6.2020, p. 13).’

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7

EN