# Commission Implementing Regulation (EU) No 749/2014Show full title

Commission Implementing Regulation (EU) No 749/2014 of 30 June 2014 on structure, format, submission processes and review            of information reported by Member States pursuant to Regulation (EU) No 525/2013 of the European Parliament and of the Council         

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# Commission Implementing Regulation (EU) No 749/2014                     

# of 30 June 2014

# on structure, format, submission processes and review of information reported by Member States pursuant to Regulation (EU)                        No 525/2013 of the European Parliament and of the Council                     

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for                           monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant                           to climate change and repealing Decision No 280/2004/EC(1), and in particular Articles 7(7), 7(8), 8(2), 12(3), 17(4) and 19(5) thereof,                        

Whereas:

(1)The information reported to the Commission pursuant to Regulation (EU) No 525/2013 is necessary to enable the assessment of                              the actual progress towards meeting the Union's and the Member States' commitments relating to the limitation or reduction                              of all greenhouse gas emissions under the United Nations Framework Convention on Climate Change (UNFCCC) approved by Council                              Decision 94/69/EC(2), its Kyoto Protocol approved by Council Decision 2002/358/EC(3) and the set of Union legal acts, adopted in 2009, collectively referred to as the ‘Climate and Energy Package’. It also enables                              the preparation of annual reports by the Union in accordance with the obligations under the UNFCCC and the Kyoto Protocol.

(2)Decision 19/CMP.1 of the Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the Kyoto Protocol                              lays down the guidelines for national greenhouse gas inventory systems the Parties to the Convention should apply. In Decision                              24/CP.19 of the Conference of the Parties to the UNFCCC on the revision of the UNFCCC reporting guidelines on annual inventories                              for Parties included in Annex I to the UNFCCC, the Conference of the Parties to the UNFCCC agreed on the use by the Parties                              to the UNFCCC of the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse gas inventories,                              the use of new IPCC global warming potential values and revised common reporting format tables as included in an Annex to                              that Decision.

(3)Following the replacement of Decision No 280/2004/EC(4) by Regulation (EU) No 525/2013, Commission Decision No 2005/166/EC(5) laying down rules implementing Decision 280/2004/EC needs to be updated in order to take into account the changes in the                              internationally agreed guidelines and to ensure uniform conditions for the implementation of those provisions that are new                              in the Regulation (EU) No 525/2013 as compared to Decision 280/2004/EC. Such uniform implementing provisions should cover                              the reporting of greenhouse gas inventories, approximated greenhouse gas inventories, information on systems for policies                              and measures and projections, the use of auctioning revenue and project credits and for the purposes of Decision No 529/2013/EU                              of the European Parliament and of the Council(6). Given the number of changes that are necessary to Decision No 2005/166/EC it is appropriate to repeal and replace it.

(4)To ensure that compliance with Decision No 406/2009/EC of the European Parliament and of the Council(7) is assessed in a credible, consistent, transparent and timely manner, Regulation (EU) No 525/2013 sets up at Union level                              a review process of the greenhouse gas inventories submitted by the Member States. It is necessary to determine the timing                              and steps for the conduct of the comprehensive and annual reviews of Member States' greenhouse gas inventories to ensure the                              timely and effective implementation of the review process.

(5)Commission Delegated Regulation (EU) No C(2014) 1539(8) establishes substantive requirements for the Union inventory system to fulfil the obligations set out in Decision 19/CMP.1                              of the Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the Kyoto Protocol. To ensure the                              timely and effective implementation of the obligations, it is necessary to lay down timescales for cooperation and coordination                              between the Commission and the Member States in preparing the Union greenhouse gas inventory report.

(6)To ensure legal certainty concerning the reporting obligations of the Union and of the Member States upon expiration of the                              additional period for fulfilling commitments of the Kyoto Protocol, the effects of Articles 18, 19 and 24 of Decision No 2005/166/EC                              should be maintained.

(7)The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,

HAS ADOPTED THIS REGULATION:

## CHAPTER IU.K.**SUBJECT MATTER AND DEFINITIONS**

### Article 1U.K.Subject matter

This Regulation establishes rules implementing Regulation (EU) No 525/2013 as regards the following:

Member States' reporting of greenhouse gas inventories, approximated greenhouse gas inventories and of information on policies                              and measures and projections, on the use of auctioning revenue and of project credits pursuant to Articles 7, 8, 12, 13, 14,                              and 17 of Regulation (EU) No 525/2013;                           

Member States' reporting for the purposes of Decision No 529/2013/EU;

the timing and steps for the conduct of the comprehensive and annual reviews of Member States' greenhouse gas inventories                              pursuant to Article 19 of Regulation (EU) No 525/2013;                           

timescales for the cooperation and coordination between the Commission and the Member States in preparing the Union greenhouse                              gas inventory report.                           

### Article 2U.K.Definitions

For the purposes of this Regulation, the following definitions shall apply:

‘common reporting format table’ means a table for information on anthropogenic greenhouse gas emissions by sources and removals                              by sinks included in Annex II to Decision 24/CP.19 of the Conference of the Parties to the United Nations Framework Convention                              on Climate Change (UNFCCC) (Decision 24/CP.19) and in the Annex to Decision 6/CMP.9 of the Conference of the Parties to the                              UNFCCC serving as the meeting of the Parties to the Kyoto Protocol;                           

‘reference approach’ means the reference approach by the Intergovernmental Panel on Climate Change (IPCC), as contained in                              the 2006 IPCC Guidelines for National Greenhouse Gas Inventories as applicable pursuant to Article 6 of Delegated Regulation                              (EU) No C(2014) 1539.                           

‘approach 1’ means the basic method included in the 2006 IPCC Guidelines or the 2003 IPCC Good Practice Guidelines;

‘key category’ means a category which has a significant influence on a Member State's or the Union's total inventory of greenhouse                              gases in terms of the absolute level of emissions and removals, the trend in emissions and removals, or uncertainty in emissions                              and removals;                           

‘sectoral approach’ means the IPCC sectoral approach, as contained in the 2006 IPCC Guidelines.

## CHAPTER IIU.K.**REPORTING BY MEMBER STATES**

### Article 3U.K.General rules for reporting greenhouse gas inventories

1.Member States shall report the information referred to in Article 7(1) to (5) of Regulation (EU) No 525/2013 to the Commission                        with a copy to the European Environment Agency by completing, in accordance with Article 6 of Delegated Regulation (EU) No                        C(2014) 1539 and with the rules provided for in this Regulation:                  

(a)the common reporting format tables by providing a complete set of spread sheets or Extensible Markup Language (XML) files,                        depending on the availability of the appropriate software, and covering that Member State's geographical scope under Regulation                        (EU) No 525/2013;                  

(b)the standard electronic format for reporting Kyoto Protocol units and the related reporting instructions as adopted by the                        Conference of the Parties to the UNFCCC serving as the meeting of the Parties to the Kyoto Protocol;                  

(c)the Annexes I to VIII and X to XV to this Regulation.                  

2.The complete national inventory report referred to in Article 7(3) of Regulation (EU) No 525/2013 shall be drafted based on                        the structure set out in the Appendix to the UNFCCC reporting guidelines on annual greenhouse gas inventories as included                        in Annex I to Decision 24/CP.19 and following the rules provided for in this Regulation.                  

### Article 4U.K.Reporting in the National Inventory Report or in an annex to the National Inventory Report

1.Member States shall include the information and the tabular formats required by Articles 6, 7, 9 to 16 in the National Inventory                        Report or in a separate annex to the National Inventory Report, as specified in Annex I.                  

2.Where Member States may choose whether the information and the tabular formats to be reported are included in the National                        Inventory Report or in a separate annex to the National Inventory Report, Member States shall clearly indicate where the information                        is provided by completing Annex I.                  

### Article 5U.K.Processes for reporting

Member States shall use the ReportNet tools of the European Environment Agency, provided pursuant to Regulation (EC) No 401/2009                     of the European Parliament and of the Council(9), for the submission of the information under Articles 4, 5, 7, 8, 12 to 17 of Regulation (EU) No 525/2013.                  

### Article 6U.K.Reporting on national inventory systems

1.Member States shall report the information on their national inventory systems referred to in Article 5(1) of Regulation (EU)                        No 525/2013 in textual format, specifying:                  

(a)the name and contact information for the national entity with overall responsibility for the national inventory of the Member                        State;                  

(b)the roles and responsibilities of various agencies and entities in relation to the inventory planning, preparation and management                        process, as well as the institutional, legal and procedural arrangements made to prepare the inventory;                  

(c)a description of the process for collecting activity data, for selecting emission factors and methods, and for developing                        emission estimates;                  

(d)a description of the approaches used and the results of key category identification;                  

(e)a description of the processes which determine when recalculations of previously submitted inventory data are performed;                  

(f)a description of the quality assurance and quality control plan, its implementation and the quality objectives established,                        and information on internal and external evaluation and review processes and their results in accordance with the guidelines                        for national systems set out in the Annex to Decision 19/CMP.1 of the Conference of the Parties to the UNFCCC serving as the                        meeting of the Parties to the Kyoto Protocol;                  

(g)a description of the procedures for the official consideration and approval of the inventory.                  

2.Member States shall report a description of the arrangements made to ensure access of the competent inventory authorities                        to the information referred to in Article 5(2) of Regulation (EU) No 525/2013 including information on the organizations providing                        the information, the regular scheduling of the access to information, the level of disaggregation and completeness to which                        access is provided.                  

### Article 7U.K.Reporting on consistency of the reported data on air pollutants

1.Member States shall report textual information on the results of the checks referred to in Article 7(1)(m)(i) of Regulation                        (EU) No 525/2013 and on the consistency of the data pursuant to Article 7(1)(b) of Regulation (EU) No 525/2013 including:                  

(a)a brief assessment whether the emissions estimates of carbon monoxide (CO), sulphur dioxide (SO2), nitrogen oxides (NOx) and volatile organic compounds, in inventories submitted by the Member State under Directive 2001/81/EC                        of the European Parliament and of the Council(10) and under the UNECE Convention on Long-range Transboundary Air Pollution are consistent with the corresponding emission estimates                        in greenhouse gas inventories under Regulation (EU) No 525/2013.                  

(b)the submission dates of the reports under Directive 2001/81/EC and under the UNECE Convention on Long-range Transboundary                        Air Pollution that were compared with the inventory submission under Regulation (EU) No 525/2013.                  

2.Where the checks referred to in paragraph 1 of this Article result in differences of more than +/–5 % between the total emissions                        excluding Land Use, Land-Use Change and Forestry (LULUCF) for a particular air pollutant reported under Regulation (EU) No                        525/2013 and respectively under Directive 2001/81/EC or the UNECE Convention on Long-range Transboundary Air Pollution for                        the year X-2, the Member State concerned shall report in accordance with the tabular format set out in Annex II to this Regulation                        in addition to the textual information pursuant to paragraph 1 of this Article for that air pollutant.                  

3.Member States may report only textual information if the difference of more than +/– 5 % referred to in paragraph 2 derives                        from correction of data errors, differences in geographical coverage or in scope of application in between the respective                        legal instruments.                  

### Article 8U.K.Reporting on recalculations

Member States shall report the reason for recalculations of the base year or period and of year X-3 referred to in Article                     7(1)(e) of Regulation (EU) No 525/2013 in the tabular format set out in Annex III to this Regulation.                  

### Article 9U.K.Reporting on implementation of recommendations and adjustments

1.Under Article 7(1)(j) of Regulation (EU) No 525/2013, Member States shall report on the status of implementation of each adjustment                        and of each recommendation listed in the most recently published individual UNFCCC review report, including reasons for not                        implementing such a recommendation, in accordance with the tabular format specified in Annex IV to this Regulation.                  

2.Member States shall report on the status of implementation of each recommendation listed in the most recent review report                        pursuant to Article 35(2) in accordance with the tabular format specified in Annex IV.                  

### Article 10U.K.Reporting on consistency of reported emissions with data from the emissions trading scheme

1.Member States shall report the information referred to in Article 7(1)(k) of Regulation (EU) No 525/2013 in accordance with                        the tabular format set out in Annex V to this Regulation.                  

2.Member States shall report textual information on the results of the checks performed pursuant to Article 7(1)(l) of Regulation                        (EU) No 525/2013.                  

### Article 11U.K.Reporting on consistency of the data reported on fluorinated greenhouse gases

Member States shall report textual information on the results of the checks referred to in Article 7(1)(m)(ii) of Regulation                     (EU) No 525/2013 including:                  

a description of the checks performed by the Member State concerning the level of detail, the data sets and the submissions                              compared;                           

a description of the main results of the checks and explanations for the main inconsistencies;

information whether the data collected by operators under Article 3(6) of Regulation (EC) No 842/2006(11) has been made use of and how;                           

where the checks have not been performed, an explanation of the reasons why the checks were not considered to be relevant.

### Article 12U.K.Reporting on consistency with energy data

1.Under Article 7(1)(m)(iii) of Regulation (EU) No 525/2013, Member States shall report textual information on the comparison                        between the reference approach calculated on the basis of the data included in the greenhouse gas inventory and the reference                        approach calculated on the basis of the data reported pursuant to Article 4 of Regulation (EC) No 1099/2008 of the European                        Parliament and of the Council(12) and Annex B to that Regulation.                  

2.Member States shall provide quantitative information and explanations for differences of more than +/– 2 % in the total national                        apparent fossil fuel consumption at aggregate level for all fossil fuel categories for the year X-2 in accordance with the                        tabular format set out in Annex VI.                  

### Article 13U.K.Reporting on changes in descriptions of national inventory systems or registries

Member States shall clearly state in the relevant chapters of the national inventory report if there have been no changes                     in the description of their national inventory systems or of their national registries referred to in Article 7(1)(n) and                     (o) of Regulation (EU) No 525/2013 since the previous submission of the national inventory report.                  

### Article 14U.K.Reporting on uncertainty and completeness

1.For the purposes of reporting on uncertainty under Article 7(1)(p) of Regulation (EU) No 525/2013, Member States shall report                        approach 1 uncertainty estimates for                  

(a)emission levels and trends and                  

(b)activity data and emission factors or other estimation parameters used at the appropriate category level using the tabular                        format set out in Annex VII to this Regulation.                  

2.The general assessment of completeness referred to in Article 7(1)(p) of Regulation (EU) No 525/2013 shall include:                  

(a)an overview of the categories that have been reported as not estimated (NE), as defined in the UNFCCC reporting guidelines                        on annual greenhouse gas inventories included in Annex I to Decision 24/CP.19, and detailed explanations for the use of this                        notation key especially where the 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide methods for estimation                        of greenhouse gases;                  

(b)a description of the geographical coverage of the greenhouse gas inventory.                  

3.Where a Member State submits inventories with different geographical coverage under the UNFCCC and the Kyoto Protocol and                        under Regulation (EU) No 525/2013, that Member State shall provide a short description of the principles and methods applied                        to distinguish emissions and removals reported for the Union's territory from emissions and removals reported for non-Union                        territories when compiling the inventory for the Union's territory of the respective Member State.                  

### Article 15U.K.Reporting on other elements for the preparation of the Union greenhouse gas inventory report

1.To enable the preparation of the Union greenhouse gas inventory report as referred to in Article 7(1)(p) of Regulation (EU)                        No 525/2013, Member States shall report the information on the methods and emission factors used for those categories identified                        as Union key category in the relevant XML files and common reporting format tables.                  

2.For the purposes of paragraph 1, the Commission shall provide the list of most recent Union's key categories by 31 October                        of the year prior to the inventory submission.                  

3.Member States shall explain and interpret past emission trends and inter-annual variations at aggregate level in each sector                        including reference to the main drivers identified to have significant impacts on the trends. The focus shall lie on the explanation                        of changes in the most recent inventory year compared with 1990 and on explanations of significant inter-annual variations                        for the most recent years of reporting, in particular from year X-3 to year X-2.                  

### Article 16U.K.Reporting on major changes to methodological descriptions

By 15 March of each year, Member States shall report the major changes to the methodological descriptions in the national                     inventory report since its submission due on 15 April of the previous year, in the tabular format set out in Annex VIII.                  

### Article 17U.K.Reporting approximated greenhouse gas inventories

1.Member States shall report approximated greenhouse gas inventories as referred to in Article 8(1) of Regulation (EU) No 525/2013,                        in accordance with the common reporting format table — Summary table 2 as following:                  

(a)at a level of disaggregation of source categories reflecting the activity data and methods available for the preparation of                        estimates for the year X-1;                  

(b)excluding the total approximated CO2 equivalent emissions and removals from LULUCF;                  

(c)adding two columns for reporting the split between emissions included in the scope of the Union's emissions trading scheme                        established by Directive 2003/87/EC of the European Parliament and of the Council(13) and emissions covered by Decision No 406/2009/EC by source category, where available.                  

2.Member States shall provide explanations including on main drivers for the trends in emissions reported in Summary table 2                        compared to the inventory already reported. Such explanation shall reflect only the information available for the preparation                        of estimates for the year X-1.                  

### Article 18U.K.Timescales for cooperation and coordination in preparing the Union greenhouse gas inventory report

Member States and the Commission shall cooperate and coordinate in the preparation of the Union greenhouse gas inventory and                     of the Union inventory report and comply with the time-limits set out in Annex IX.                  

### Article 19U.K.Reporting on the determination of the assigned amount

Member States shall submit a report with the information necessary to facilitate the calculation of the joint assigned amount                     and the assigned amount of the Union pursuant to Article 3, paragraphs 7bis, 8 and 8bis of the Kyoto Protocol for the second                     commitment period in accordance with Annex I to Decision 2/CMP.8 related to that report, to the Commission three months prior                     to the time limit for submission of that report to the UNFCCC.                  

### Article 20U.K.Reporting on national systems for policies and measures and projections

Member States shall report on national systems for policies and measures and projections referred to in Article 13(1)(a) of                     Regulation (EU) No 525/2013, including:                  

information concerning the relevant institutional, legal and procedural arrangements, including the designation of the appropriate                              national entity or entities entrusted with overall responsibility for the policy evaluation of the Member State concerned                              and for the projections of anthropogenic greenhouse gas emissions;                           

a description of relevant institutional, legal and procedural arrangements established within a Member State for evaluating                              policy and for making projections of anthropogenic greenhouse gas emissions by sources and removals by sinks;                           

a description of the relevant procedural arrangements and timescales to ensure the timeliness, transparency, accuracy, consistency,                              comparability and completeness of the information reported on policies and measures and the information reported on projections;                           

a description of the overall process for the collection and use of data, together with an assessment of whether consistent                              processes for collection and use of data are underpinning the evaluation of policies and measures and the making of projections                              as well as the different projected sectors in the making of projections;                           

a description of the process for selecting assumptions, methodologies and models for policy evaluation, and for making projections                              of anthropogenic greenhouse gas emissions;                           

a description of the quality assurance and quality control activities and of the sensitivity analysis for projections carried                              out.                           

### Article 21U.K.Reporting on updates to Member States' low-carbon development strategies

Member States shall report on updates of their low-carbon development strategies referred to in Article 13(1)(b) of Regulation                     (EU) No 525/2013, including information concerning:                  

the objective and a short description of the update carried out;

the legal status of the low-carbon development strategy and of its update;

the changes and expected impacts of the update on the implementation of the low-carbon development strategy;

the timeline and a description of the progress for the implementation of the low-carbon development strategy and of its update,                              and where available, an assessment of the projected costs and benefits associated with the update;                           

the manner in which the information is made available to the public pursuant to Article 4(3) of Regulation (EU) No 525/2013.

### Article 22U.K.Reporting on policies and measures

1.Member States shall report the information on policies and measures referred to in Article 13(1)(c), (d) and (e) of Regulation                        (EU) No 525/2013 in accordance with the tabular formats set out in Annex XI to this Regulation and using the reporting template                        provided and the submission process introduced by the Commission.                  

2.Member States shall report qualitative information regarding the links between the different policies and measures reported                        pursuant paragraph 1 and the way such policies and measures contribute to the different projection scenarios including an                        assessment of their contribution to the achievement of a low-carbon development strategy, in a textual format in addition                        to the tabular format referred to in paragraph 1.                  

### Article 23U.K.Reporting on projections

1.Member States shall report the information on projections of anthropogenic greenhouse gases emissions by sources and removals                        by sinks referred to in Article 14 of Regulation (EU) No 525/2013 in accordance with the tabular formats set out in Annex                        XII to this Regulation, using the reporting template provided and the submission process introduced by the Commission.                  

2.Member States shall provide additional information, in a textual format, regarding:                  

(a)the results of the sensitivity analysis for the total reported greenhouse gas emissions, together with a brief explanation                        on which parameters were varied and how.                  

(b)the results of the sensitivity analysis split on total emissions covered by Decision No 406/2009/EC, total emissions included                        in the scope of the Union's emissions trading scheme established by Directive 2003/87/EC and total LULUCF emissions when such                        information is available;                  

(c)the year of inventory data (base year) and year of inventory report used as a starting point for the projections;                  

(d)the methodologies used for the projections, including a brief description of models used and their sectoral, geographical                        and temporal coverage, references for further information on the models and information on key exogenous assumptions and parameters                        used.                  

3.Nine months before the time-limit for submission of a report on projections pursuant to Article 14(1) of Regulation (EC) No                        525/2013 and in consultation with the Member States, the Commission shall recommend harmonised values for key supra-nationally                        determined parameters including carbon prices under emission trading scheme, international oil and coal import prices, with                        a view of ensuring consistency of the aggregated Union projections.                  

### Article 24U.K.Reporting on the use of auctioning revenues

Member States shall report the information on the use of auctioning revenues referred to in Article 17(1)(b) and (c) and Article                     17(2) of Regulation (EU) No 525/2013 in accordance with the tabular formats set out in Annex XIII to this Regulation.                  

### Article 25U.K.Reporting on the project credits used for compliance with Decision No 406/2009/EC

Member States shall report the information on the project credits used for compliance with Decision No 406/2009/EC referred                     to in Article 17(1)(a) and (d) of Regulation (EU) No 525/2013 in accordance the tabular format set out in Annex XIV to this                     Regulation.                  

### Article 26U.K.Reporting on summary information on concluded transfers

1.Member States shall report the summary information on concluded transfers pursuant to Article 3(4) and (5) of Decision No                        406/2009/EC in accordance with the tabular format set out in Annex XV to this Regulation.                  

2.The Commission services shall compile and make available electronically a report summarizing the information provided by Member                        States on annual basis. Such report shall provide only aggregated data and shall not disclose information from individual                        Member States on prices per unit of annual emission allocation.                  

## CHAPTER IIIU.K.**UNION EXPERT REVIEW OF GREENHOUSE GAS EMISSIONS**

### Article 27U.K.Organisation of the Reviews

1.In conducting the reviews referred to in Article 19(1) and (2) of Regulation (EU) No 525/2013 the Commission and the European                        Environment Agency shall be supported by a technical experts review team.                  

2.The European Environment Agency shall act as Secretariat for the reviews.                  

3.The Commission and the European Environment Agency shall select a sufficient number of review experts and covering the appropriate                        inventory sectors in order to ensure an adequate review of the greenhouse gas inventories concerned within the time period                        available.                  

4.The review experts selected pursuant to paragraph 3 shall have experience in the area of greenhouse gas inventories compilation                        and, preferably be active in greenhouse gas review processes.                  

5.A member of the technical experts review team who has contributed to the compilation of an individual Member State's greenhouse                        gas inventory, or who is a national of the Member State' whose inventory is concerned, shall not take part in the review of                        that inventory.                  

6.The Commission and the European Environment Agency shall strive to ensure that the review of greenhouse gas inventories is                        performed consistently across all Member States concerned and in an objective manner, in order to ensure a high quality of                        the resulting technical assessments.                  

7.The reviews shall be carried out as desk-based or centralized reviews.                  

8.The Secretariat may decide to organize:                  

(a)a desk-based and centralized review in the same year;                  

(b)an in-country visit in addition to the desk-based or centralized reviews upon recommendation of the technical experts review                        team and in consultation with the Member State concerned.                  

### Article 28U.K.Tasks of the Secretariat

The tasks of the Secretariat referred to in Article 27(2) shall include:

preparing the work plan for the review;

compiling and providing the information necessary for the work of the technical experts review team;

coordinating the review activities as set out in this Regulation, including the communication between the technical experts                              review team and the designated contact person or persons of the Member State under review, as well as making other practical                              arrangements;                           

confirming cases where Member State's greenhouse gas inventories present significant issues in the meaning of Article 31,                              in consultation with the Commission;                           

compiling and editing the final and interim review reports and communicating them to the Member State concerned and to the                              Commission.                           

### Article 29U.K.First step of the annual review

The checks to verify the transparency, accuracy, consistency, comparability and completeness of the information submitted                     referred to in Article 19(3)(a) of Regulation (EU) No 525/2013 may include:                  

an assessment whether all emission source categories and gases required under Regulation (EU) No 525/2013 are reported;

an assessment whether emissions data time series are consistent;

an assessment whether implied emission factors across Member States are comparable taking the IPCC default emission factors                              for different national circumstances into account;                           

an assessment of the use of ‘Not Estimated’ notation keys where IPCC tier 1 methodologies exist and where the use of the notation                              key is not justified in accordance with paragraph 37 of the UNFCCC reporting guidelines on annual greenhouse gas inventories                              as included in Annex I to Decision 24/CP.19;                           

an analysis of recalculations performed for the inventory submission, in particular if the recalculations are based on methodological                              changes;                           

a comparison of the verified emissions reported under the Union's Emissions Trading System with the greenhouse gas emissions                              reported pursuant to Article 7 of Regulation (EU) No 525/2013 with a view of identifying areas where the emission data and                              trends as submitted by the Member State under review deviate considerably from those of other Member States;                           

a comparison of the results of Eurostat's reference approach with the Member States' reference approach;

a comparison of the results of Eurostat's sectoral approach with the Member States' sectoral approach;

an assessment whether recommendations from earlier Union or UNFCCC reviews, not implemented by the Member State could lead                              to a technical correction;                           

an assessment whether there are potential overestimations or underestimations relating to a key category in a Member State's                              inventory.                           

### Article 30U.K.Trigger for the second step of the annual review

In the framework of the annual review, where the checks pursuant to Article 29 identify significant issues in the meaning                     of Article 31, at a Member State's request, in case of late submission of the inventory that prevents the carrying out of                     the first step review checks pursuant to the timeline as set out in Annex XVI or in case of a lack of response to the first                     step review results, the checks set out in Article 32 shall be carried out.                  

### Article 31U.K.Threshold of significance

1.Recommendations from earlier Union or UNFCCC reviews which have not been implemented shall constitute a significant issue                        under Article 19(4)(a) of Regulation No (EU) 525/2013 if the recommendation or question concern overestimates or underestimates                        of greenhouse gas inventory data which could lead to a technical correction and if that Member State has not provided satisfactory                        explanation for the lack of implementation of that recommendation.                  

2.An underestimate or overestimate of inventory data that amounts to below 0.05 per cent of a Member State's total national                        greenhouse gas emissions without LULUCF for the year of the inventory under review or that does not exceed 500 kt CO2 equivalent, whichever is smaller, shall not be considered a significant issue under Article 19(4)(b) of Regulation (EU) No                        525/2013.                  

### Article 32U.K.Second step of the annual review

1.The checks to identify cases where inventory data is prepared in a manner which is inconsistent with the UNFCCC guidance documentation                        or Union rules referred to in Article 19(3)(b) of Regulation (EU) No 525/2013 may include:                  

(a)detailed examination of the inventory estimates including methodologies used by the Member State in the preparation of inventories;                  

(b)detailed analysis of the Member State's implementation of recommendations related to improving inventory estimates as listed                        in its most recent UNFCCC annual review report made available to that Member State before the submission under review or in                        the final review report pursuant to Article 35(2) of this Regulation; where recommendations have not been implemented a detailed                        analysis of the justification provided by the Member State for not implementing them;                  

(c)detailed assessment of the time series consistency of the greenhouse gas emissions estimates;                  

(d)detailed assessment whether the recalculations made by a Member State in the given inventory submission as compared to the                        previous one are transparently reported and made in accordance with the 2006 IPCC Guidelines for National Greenhouse Gas Inventories;                  

(e)follow-up on the results of the checks referred to in Article 29 of this Regulation and on any additional information submitted                        by the Member State under review in response to questions from the technical experts review team and other relevant checks.                  

2.A Member State that wishes to undergo the checks referred to in paragraph 1 upon request, shall notify the Commission by 31                        October of the year preceding the year when the relevant review takes place.                  

### Article 33U.K.Comprehensive Review

1.The comprehensive review referred to in Article 19(1) of Regulation (EU) No 525/2013 shall include the checks pursuant to                        Articles 29 and 32 of this Regulation for the whole inventory.                  

2.The comprehensive review may include checks to identify whether problems identified for one Member State in the UNFCCC or                        Union reviews may also constitute a problem for other Member States.                  

### Article 34U.K.Technical corrections

1.A technical correction shall be deemed necessary in the meaning of Article 19(3)(c) of Regulation (EU) No 525/2013 if an underestimate                        or overestimate exceeds the threshold of significance pursuant to Article 31 of this Regulation. Only the technical corrections                        deemed necessary shall be included in the final review report referred to in Article 35(2) of this Regulation accompanied                        by evidence based justification.                  

2.Should a technical correction exceed the threshold of significance for at least one year of the inventory under review but                        not for all the years of the time series, the technical correction shall be calculated for all the other years under review                        in order to ensure time series consistency.                  

### Article 35U.K.Review Reports

1.By 20 April of every year with an annual review, the Secretariat shall inform the Member State concerned of any significant                        issues pursuant to Articles 30 and 31 by means of an interim review report. Such report shall address issues that have been                        raised no later than by 31 March.                  

2.The Secretariat shall inform the Member State concerned of the end of the review by means of a final review report as follows:                  

(a)by 20 April in the case where no interim report was sent pursuant to paragraph 1;                  

(b)by 30 June at the end of the second step of the annual review;                  

(c)by 30 August at the end of the comprehensive review.                  

### Article 36U.K.Cooperation with Member States

1.Member States shall:                  

(a)participate in all the steps of the review pursuant to the schedule as set in Annex XVI;                  

(b)nominate a National contact point for the Union's review;                  

(c)participate in and facilitate in close cooperation with the Secretariat the organisation of an in-country visit, if needed;                  

(d)provide answers and additional information and comment on the review reports as relevant.                  

2.Upon request by the Member States, comments regarding the review findings shall be included in the final review report.                  

3.The Commission shall inform the Member States of the composition of the technical experts review team.                  

### Article 37U.K.Schedule for the reviews

The comprehensive and the annual reviews shall be carried out pursuant to the schedules set out in Annex XVI.

## CHAPTER IVU.K.**REPORTING FOR THE PURPOSES OF DECISION No 529/2013/EU**

### Article 38U.K.Avoidance of double reporting

To the extent that a Member State includes information in its national inventory report and in accordance with Article 3 of                     this Regulation that is required also pursuant to Decision No 529/2013/EU, that Member State shall be deemed to have complied                     with its respective reporting obligations under that Decision.                  

### Article 39U.K.Reporting requirements on systems for cropland management and grazing land management

1.To the extent that a Member State has not included information in its national inventory report as set out in Article 38 of                        this Regulation, it shall report textual information on the systems in place and being developed to estimate emissions and                        removals from cropland management or grazing land management as referred to in point (a) of the second subparagraph of Article                        3(2) of Decision No 529/2013/EU including the following elements:                  

(a)a description of the institutional, legal and procedural arrangements made in accordance with the requirements for national                        systems under the Kyoto Protocol as set out in the Annex to Decision 19/CMP.1 and in accordance with the requirements for                        national arrangements under the UNFCCC reporting guidelines for national greenhouse gas inventories as set out in Annex I                        to Decision 24/CP.19.                  

(b)a description of the manner in which the systems implemented are consistent with the methodological requirements of the IPCC                        report ‘2013 Revised Supplementary Methods and Good Practice Guidance Arising from the Kyoto Protocol’, the ‘2006 IPCC Guidelines                        for National Greenhouse Gas Inventories’ and, as applicable, with the ‘2013 Supplement to 2006 IPCC Guidelines for National                        Greenhouse Gas Inventories: Wetlands’.                  

2.Member States shall submit the information set out in paragraph 1 as a separate report to the Commission pursuant to the following                        schedule:                  

(a)the first report in the year 2016 for the reporting year 2014 including all developments starting with 1 January 2013,                  

(b)the second report in the year 2017 for the reporting year 2015 and,                  

(c)the third report in the year 2018 for the reporting year 2016.                  

3.Member States shall focus the information included in the reports subsequent to the first report on any changes and developments                        that have occurred for their systems compared with the information included in their previous report.                  

### Article 40U.K.Reporting requirements on annual estimates of emissions and removals from cropland management and grazing land management

1.Member States that did not elect cropland management or grazing land management under the Kyoto Protocol shall report initial,                        preliminary and non-binding annual estimates of emissions and removals from cropland management or grazing land management                        as referred in point (b) of the second subparagraph of Article 3(2) of Decision No 529/2013/EU by including information for                        the relevant base year or period specified in Annex VI to Decision No 529/2013/EU.                  

2.The first annual report shall be submitted in the year 2015 for the reporting year 2013.                  

3.Member States to which paragraph 1 of this Article applies shall submit final annual estimates of emissions and removals from                        cropland management or grazing land management pursuant to point (c) of the second subparagraph of Article 3(2) of Decision                        No 529/2013/EU for all reporting years for the period from 1 January 2013 to 31 December 2020, by including final information                        for the relevant base year or period specified in Annex VI to Decision No 529/2013/EU.                  

4.When providing the information specified in paragraphs 1 and 2 of this Article Member States shall comply with the following                        requirements:                  

(a)complete all relevant common reporting format tables as included in the Annex to Decision 6/CMP.9 for the respective activity                        under the Kyoto Protocol for the second commitment period, including the cross-cutting tables on activity coverage, the land                        transition matrix and the information table on accounting, and                  

(b)include explanatory information on methodologies and data used as required in the national inventory report in accordance                        with Decision 2/CMP.8 under the Kyoto Protocol and its Annex II.                  

### Article 41U.K.Specific reporting requirements

1.By derogation from Article 38 of this Regulation, where a Member State reports for its accounting obligation under the Kyoto                        Protocol information in accordance with the provisions on forest plantations set out in paragraphs 37 to 39 of the Annex to                        Decision 2/CMP.7, it shall submit for the purpose of its obligations under Decision No 529/2013/EU separate common reporting                        format tables for the activities of forest management and deforestation completed without the application of the provisions                        in paragraphs 37 to 39 of the Annex to Decision 2/CMP.7.                  

2.By derogation from Article 38 of this Regulation, where a Member State which did not elect cropland management or grazing                        land management under the Kyoto Protocol reports information on wetland drainage and rewetting for its accounting under that                        protocol and where that Member State applies Article 3(3) of Decision No 529/2013/EU, it shall submit separate common reporting                        format tables for those activities completed in accordance with that Decision.                  

### Article 42U.K.Submission of information

1.The information corresponding to the reporting requirements set out in Articles 39, 40 and 41 of this Regulation shall be                        submitted to the Commission as a separate annex to the national inventory report referred to in Article 7(3) of Regulation                        (EU) No 525/2013.                  

2.To the extent that Article 38 of this Regulation does not apply, for their reporting obligations pursuant to the first subparagraph                        of Article 3(2) and Article 3(3) of Decision No 529/2013/EU Member States shall report in accordance with Article 3 of this                        Regulation and include the corresponding information in the annex to the national inventory report referred to in Article                        7(3) of Regulation (EU) No 525/2013.                  

### Article 43U.K.Reporting at the end of an accounting period

For the purposes of Article 7(2) of Regulation (EU) No 525/2013 Member States shall submit information in accordance with                     Article 3 of this Regulation and in accordance with the provisions set out in this Chapter.                  

## CHAPTER VU.K.**TRANSITIONAL AND FINAL PROVISIONS**

### Article 44U.K.Repeal and transitional provision

Decision No 2005/166/EC is repealed. The effects of Articles 18, 19 and 24 shall be maintained.

### Article 45U.K.Entry into force

This 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 Brussels, 30 June 2014.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

## ANNEX IU.K.Overview table of reporting requirements and their submission

## ANNEX IIU.K.Format for reporting information on consistency of the reported data on air pollutants pursuant to Article 7

## ANNEX IIIU.K.Format for reporting on recalculations pursuant to Article 8

## ANNEX IVU.K.Format for reporting information on implementation of recommendations and adjustments pursuant to Article 9

## ANNEX VU.K.Format for reporting information on consistency of reported emissions with emissions trading scheme (ETS) data pursuant to                        Article 10

## ANNEX VIU.K.Format for reporting information on consistency with energy data pursuant to Article 12

## ANNEX VIIU.K.Format for reporting information on uncertainty pursuant to Article 14

## ANNEX VIIIU.K.Format for reporting information on major changes to methodological descriptions pursuant to Article 16

## ANNEX IXU.K.Procedures and time scales for the compilation of the Union greenhouse gas inventory and inventory report

## ANNEX XU.K.Format for reporting greenhouse gas emissions covered by Decision 406/2009/EC

## ANNEX XIU.K.Reporting information on policies and measures pursuant to Article 22

### *Table 1: Sectors and gases for reporting on policies and measures and groups of measures, and type of policy instrument*

### *Table 2: Available results of ex-ante and ex-post assessments of the effects of individual or groups of policies and measures                           on mitigation of climate change*a

### *Table 3: Available projected and realised costs and benefits of individual or groups of policies and measures on mitigation                           of climate change*

A benefit must be indicated in the template as a negative cost.

If available, costs and benefits for the same PAM or group of PAMs should be entered in two separate rows, with the net-cost                     in a separate third row for the PAM or group of PAMs. If the costs reported is net-costs covering both positive costs and                     benefits (= negative costs) this should be indicated.                  

Questionnaire: Information on the extent to which the Member State's action constitutes a significant element of the efforts                     undertaken at national level as well as the extent to which the projected use of joint implementation, of the clean development                     mechanism and of international emissions trading is supplemental to domestic action                  

Questionnaire on the use of the Kyoto Protocol mechanisms in meeting the 2013-2020 targets

Does your Member State intend to use joint implementation (JI), the clean development mechanism (CDM) and international emissions                              trading (IET) under the Kyoto Protocol (the Kyoto mechanisms) to meet its quantified limitation or reduction commitment pursuant                              to the Kyoto Protocol? If so, what progress has been made with the implementing provisions (operational programmes, institutional                              decisions) and any related domestic legislation?                           

What quantitative contributions to the fulfilment of the quantified emission limitation or reduction commitment pursuant to                              Article X of Decision Y (Ratification decision) and the Kyoto Protocol does your Member State expect from the Kyoto mechanisms                              during the second quantified emission limitation and reduction commitment period, from 2013 to 2020? (Please use the table)                           

Specify the budget in euro for the total use of the Kyoto mechanisms and, where possible, per mechanism and initiative, programme                              or fund, including the time over which the budget will be spent.                           

With which countries has your Member State closed bilateral or multilateral agreements, or agreed memorandums of understanding                              or contracts for the implementation of project based activities?                           

For each planned, ongoing and completed clean development mechanism and joint implementation project activity in which your                              Member State participates, provide the following information:                           

Project title and category (JI/CDM)

Host country

Financing: give a brief description of any financial involvement of the government and the private sector, using categories                                       such as ‘private’, ‘public’, ‘public-private partnership’.                                    

Project type: use a short description, for example:
                      -  Energy and power: Fuel-switching, renewable energy generation, improving energy efficiency, reduction of fugitive emissions                                             from fuels, other (please specify)                                           
                      -  Industrial processes: Material substitution, process or equipment change, waste treatment, recovery or recycling, other (please                                             specify)                                           
                      -  Land use, land-use change and forestry: Afforestation, reforestation, forest management, cropland management, grazing land                                             management, revegetation                                           
                      -  Transport: Fuel-switching, improving fuel efficiency, other (please specify) 
                      -  Agriculture: Manure management, other (please specify) 
                      -  Waste: Solid-waste management, landfill methane recovery, waste-water management, other (please specify) 
                      -  Other: Please provide a short description of the other project type 

Status: use the following categories:
                      -  Proposed, 
                      -  approved (approval of governments involved and feasibility studies completed), 
                      -  under construction (start-up or construction phase), 
                      -  in operation, 
                      -  completed, 
                      -  suspended. 

Lifetime: provide the following information:
                      -  date of official approval (e.g. of the Executive Board for clean development mechanism projects, of the host country for joint                                             implementation projects),                                           
                      -  date of project initiation (operation starts), 
                      -  expected date of project termination (lifetime), 
                      -  crediting period (for what years will ERUs or CERs be generated), 
                      -  date(s) of issue of emission reduction units (ERUs) (by host country) or certified emission reductions (CERs) (by CDM executive                                             board).                                           

First or second track approval procedure (For joint implementation projects only).

Projected total and annual emissions reductions that accrue until the end of the second commitment period.

Amount of ERUs or CERS generated by the project that will be acquired by the Member State.

Credits accrued until the end of reporting year: provide information on the number of credits (total and annual) obtained                                       from joint implementation projects, clean development projects and credits resulting from land use, land use change and forestry                                       activities.                                    

## ANNEX XIIU.K.Reporting on projections pursuant Article 23

### *Table 1: Greenhouse gas projections by gases and categories*

### *Table 2: Indicators to monitor and evaluate projected progress of policies and measures*

### *Table 3: Reporting on parameters for projections used*

### *Table 4: Model Factsheet*

Member States may reproduce this table to allow them to report details of individual sub-models which have been used to create                     GHG projections                  

## ANNEX XIIIU.K.Reporting on the use of auctioning revenues pursuant to Article 24

### *Table 1 Revenues generated from auctioning of allowances in year X-1*

### *Table 2 Use of revenues from auctioning of allowances for domestic and Union purposes pursuant to Article 3d and 10 of Directive                           2003/87/EC*

### *Table 3: Use of revenues from auctioning of allowances for international purposes*

### *Table 4: Use of revenues from auctioning of allowances to support developing countries through multilateral channels pursuant                           to Article 3d and 10 of Directive 2003/87/EC*eh

### *Table 5: Use of revenues from auctioning of allowances pursuant to Article 3d and 10 of Directive 2003/87/EC for bilateral                           or regional support to developing countries*eg

## ANNEX XIVU.K.Reporting on the project credits used for compliance with Decision No 406/2009/EC pursuant to Article 25 of this Regulation

## ANNEX XVU.K.Reporting on summary information on concluded transfers pursuant to Article 26

## ANNEX XVIU.K.

### *Table 1: Schedule for the comprehensive review to determine Member State's Annual emissions allocations pursuant to the fourth                           subparagraph of Article 3(2) of Decision No 406/2009/EC*

### *Table 2: Schedule for the comprehensive reviews pursuant to Article 19(1) of Regulation (EC) No 525/2013/EC*

### *Table 3: Schedule for the annual review pursuant to Article 19(2) of Regulation No (EU) 525/20013*

1

OJ L 165, 18.6.2013, p. 13.                           

2

Council Decision 94/69/EC of 15 December 1993 concerning the conclusion of the United Nations Framework Convention on Climate                              Change (OJ L 33, 7.2.1994, p. 11).                           

3

Council Decision 2002/358/EC of 25 April 2002 concerning the approval, on behalf of the European Community, of the Kyoto Protocol                              to the United Nations Framework Convention on Climate Change and the joint fulfilment of commitments thereunder (OJ L 130, 15.5.2002, p. 1).                           

4

Decision No 280/2004/EC of the European Parliament and of the Council of 11 February 2004 concerning a mechanism for monitoring                              Community greenhouse gas emissions and for implementing the Kyoto Protocol (OJ L 49, 19.2.2004, p. 1).                           

5

Commission Decision No 2005/166/EC of 10 February 2005 laying down rules implementing Decision No 280/2004/EC of the European                              Parliament and of the Council concerning a mechanism for monitoring Community greenhouse gas emissions and for implementing                              the Kyoto Protocol (OJ L 55, 1.3.2005, p. 57).                           

6

Decision No 529/2013/EU of the European Parliament and of the Council of 21 May 2013 on accounting rules on greenhouse gas                              emissions and removals resulting from activities relating to land use, land-use change and forestry and on information concerning                              actions relating to those activities (OJ L 165, 18.6.2013, p. 80).                           

7

Decision No 406/2009/EC of the European Parliament and of the Council of 23 April 2009 on the effort of Member States to reduce                              their greenhouse gas emissions to meet the Community's greenhouse gas emission reduction commitments up to 2020 (OJ L 140, 5.6.2009, p. 136).                           

8

Commission Delegated Regulation (EU) No C(2014) 1539 establishing substantive requirements for a Union inventory system and                              taking into account changes in the global warming potentials and internationally agreed inventory guidelines pursuant to Regulation                              (EU) No 525/2013 of the European Parliament and of the Council.                           

9

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).                           

10

Directive 2001/81/EC of the European Parliament and of the Council of 23 October 2001 on national emission ceilings for certain                              atmospheric pollutants (OJ L 309, 27.11.2001, p. 22).                           

11

Regulation (EC) No 842/2006 of the European Parliament and of the Council of 17 May 2006 on certain fluorinated greenhouse                              gases (OJ L 161, 14.6.2006, p. 1).                           

12

Regulation (EC) No 1099/2008 of the European Parliament and of the Council of 22 October 2008 on energy statistics (OJ L 304, 14.11.2008, p. 1).                           

13

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse                              gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).