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Official Journal EN
of the European Union L series
2026/364 20.2.2026
COMMISSION IMPLEMENTING DECISION(EU) 2026/364
of 19 February 2026
recognising that the report submitted by the Netherlands under Article 31(2) of Directive
(EU) 2018/2001 of the European Parliament and of the Council contains accurate data for the
purposes of measuring the greenhouse gas emissions associated with the cultivation of winter
wheat, sugar beet, grain maize and winter rapeseed in that Member State
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to 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(1), and in particular Article 31(4) thereof,
Whereas:
(1) Directive (EU) 2018/2001 requires biofuels, bioliquids, and biomass fuels to save significant greenhouse gas
emissions compared to fossil fuels so that they can be counted towards the targets set in that Directive. For that
purpose, Article 29(10) of that Directive sets specific emission savings thresholds for those fuels, and Article 31
regulates how to calculate the greenhouse gas emission savings from their use. When making those calculations, it is
possible to use the default values set out in Annexes V and VI to Directive (EU) 2018/2001. Instead of the default
values of greenhouse gas emissions from the cultivation of agricultural raw materials, it is possible to use typical
values under some conditions. Those typical values, representing the average value in a specific area, may be
reported to the Commission by Member States or third countries. The typical values may only be used if the
Commission recognises them to be accurate.
(2) Article 31(2) of Directive (EU) 2018/2001 allows Member States to submit to the Commission reports including
information on the typical greenhouse gas emissions from the cultivation of agricultural raw materials of the areas
on their territory classified as level 2 in the nomenclature of territorial units for statistics (NUTS) or as a more
disaggregated NUTS level, in accordance with Regulation (EC) No 1059/2003 of the European Parliament and of the
Council(2).
(3) On 2 July 2025, the Netherlands submitted to the Commission the final report with data for the purposes of
measuring the greenhouse gas emissions associated with the cultivation of winter wheat, sugar beet, grain maize and
winter rapeseed typically produced in areas on its territory classified as level 2 in NUTS. The Netherlands asked for
the data to be recognised as accurate in accordance with Article 31(4) of Directive (EU) 2018/2001.
(4) The Commission assessed the report and found that it contains accurate data for the purposes of measuring the
greenhouse gas emissions associated with the cultivation of winter wheat, sugar beet, grain maize and winter
rapeseed typically produced in NUTS 2 regions in the Netherlands.
(5) The measures provided for in this Decision are in accordance with the opinion of the Committee on the Sustainability
of Biofuels, Bioliquids and Biomass Fuels,
(1) OJ L 328, 21.12.2018, p. 82, ELI: http://data.europa.eu/eli/dir/2018/2001/oj.
(2) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common
classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1, ELI: http://data.europa.eu/eli/reg/2003/1059/oj).
ELI: http://data.europa.eu/eli/dec_impl/2026/364/oj 1/4EN
OJ L, 20.2.2026
HAS ADOPTED THIS DECISION:
Article 1
The report submitted for recognition to the Commission by the Netherlands on 2 July 2025 contains accurate data for the
purposes of measuring the greenhouse gas emissions associated with the cultivation of winter wheat, sugar beet, grain
maize and winter rapeseed typically produced in NUTS 2 regions in the Netherlands. The summary of the report’s data is
set out in the Annex.
Article 2
If the data contained in the report as submitted for recognition to the Commission on 2 July 2025, changes in a way that
might affect the accuracy of the data and thereby the basis for this Decision, the Netherlands shall n.otify the Commission
of such changes immediately. The Commission shall assess the notified changes to determine whether the report still
provides the accurate data for which it is recognised.
Article 3
This Decision shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
It shall cease to apply on 12 March 2031.
Done at Brussels, 19 February 2026.
For the Commission
The President
Ursula VON DER LEYEN
2/4 ELI: http://data.europa.eu/eli/dec_impl/2026/364/ojEN
OJ L, 20.2.2026
ANNEX
Greenhouse gas emissions arising from the cultivation of winter wheat in the Netherlands (g CO -eq/kg of winter
2
wheat dry matter)
Soil N O Embedded Fuel use Seed Total
NUTS2 NUTS2 region 2
code (2024)
Direct Indirect Fertiliser Neutralisation Pesticide
NL11 Groningen 169,3 35,2 81,3 15,7 5,1 62,6 6,89 376,1
NL12 Friesland 170,0 34,3 81,2 15,5 4,9 61,4 6,80 374,1
NL13 Drenthe 111,6 15,4 60,4 13,8 7,1 60,7 6,17 275,3
NL21 Overijssel 137,8 29,0 72,6 15,9 7,5 68,4 6,85 338,1
NL22 Gelderland 176,9 39,4 85,3 15,9 5,5 65,3 6,21 394,5
NL23 Flevoland 153,8 29,7 76,3 15,6 4,6 58,1 5,48 343,6
NL32 Noord-Holland 166,1 34,2 82,6 16,9 5,0 63,0 6,97 374,8
NL34 Zeeland 168,7 34,7 78,3 14,5 4,7 59,5 5,61 366,1
NL35 Utrecht 168,5 37,7 81,9 15,7 5,8 65,4 6,29 381,4
NL36 Zuid-Holland 154,2 30,0 76,7 15,7 4,6 58,3 5,49 345,0
NL41 Noord-Brabant 164,9 34,9 77,7 14,1 5,1 60,3 5,76 362,8
NL42 Limburg 132,6 22,6 59,7 10,9 6,2 57,0 5,70 294,7
Greenhouse gas emissions arising from the cultivation of sugar beet in the Netherlands (g CO -eq/kg of sugar beet
2
dry matter)
Soil N O Embedded
NUTS2 NUTS2 region 2
Fuel use Seed Total
code (2024)
Direct Indirect Fertiliser Neutralisation Pesticide
NL11 Groningen 62,6 11,6 27,0 3,2 3,4 33,2 0,44 141,5
NL12 Friesland 52,9 7,7 22,0 4,2 2,9 31,7 0,41 121,9
NL13 Drenthe 73,3 16,7 32,6 2,3 4,0 34,4 0,46 163,8
NL21 Overijssel 71,7 16,1 19,3 2,2 3,9 34,1 0,45 147,8
NL22 Gelderland 60,5 10,8 20,5 3,8 3,3 33,9 0,44 133,4
NL23 Flevoland 43,8 5,4 16,0 3,6 2,4 26,8 0,35 98,4
NL32 Noord-Holland 48,7 6,7 20,2 3,7 2,7 28,9 0,38 111,3
NL34 Zeeland 49,7 7,2 18,1 4,1 2,7 30,2 0,39 112,6
NL35 Utrecht 58,8 9,9 20,7 4,2 3,2 34,1 0,45 131,3
NL36 Zuid-Holland 48,0 6,6 17,7 4,0 2,6 29,4 0,38 108,6
NL41 Noord-Brabant 56,7 9,5 16,4 2,4 3,2 30,9 0,41 119,7
NL42 Limburg 62,7 11,3 15,6 3,0 3,6 32,3 0,43 129,1
ELI: http://data.europa.eu/eli/dec_impl/2026/364/oj 3/4EN
OJ L, 20.2.2026
Greenhouse gas emissions arising from the cultivation of grain maize in the Netherlands (g CO -eq/kg of grain
2
maize dry matter)
Soil N O Embedded
NUTS2 NUTS2 region 2
Fuel use Seed Total
code (2024)
Direct Indirect Fertiliser Neutralisation Pesticide
NL11 Groningen 168,6 29,5 46,4 4,9 2,0 69,7 1,17 322,3
NL12 Friesland 189,1 36,5 53,6 4,8 2,2 77,1 1,30 364,6
NL13 Drenthe 167,8 29,7 44,5 5,6 2,0 70,5 1,19 321,3
NL21 Overijssel 154,4 24,5 41,4 4,5 1,9 64,6 1,09 292,4
NL22 Gelderland 170,9 30,9 49,8 7,0 2,0 69,2 1,16 331,0
NL23 Flevoland 190,4 31,7 62,6 7,5 2,1 71,3 1,20 366,7
NL32 Noord-Holland 176,4 28,8 56,2 6,2 1,9 67,4 1,13 338,0
NL34 Zeeland 179,5 31,2 56,6 6,1 2,0 68,9 1,16 345,5
NL35 Utrecht 165,5 28,4 48,5 3,8 1,9 66,6 1,12 315,8
NL36 Zuid-Holland 182,6 29,6 60,2 7,2 2,0 68,4 1,15 351,1
NL41 Noord-Brabant 147,7 19,7 35,4 7,9 1,9 64,9 1,09 278,6
NL42 Limburg 179,0 31,6 47,2 8,1 2,2 75,9 1,28 345,1
Greenhouse gas emissions arising from the cultivation of winter rapeseed in the Netherlands (g CO -eq/kg of
2
winter rapeseed dry matter)
Soil N O Embedded
NUTS2 NUTS2 region 2
Fuel use Seed Total
code (2024)
Direct Indirect Fertiliser Neutralisation Pesticide
NL11 Groningen 288,3 55,5 152,1 37,8 5,7 129,9 0,68 670,0
NL12 Friesland 276,5 49,0 146,2 36,4 5,4 124,5 0,65 638,5
NL13 Drenthe 274,3 66,8 139,9 34,2 5,7 130,0 0,68 651,5
NL21 Overijssel 327,6 95,1 168,5 41,2 6,7 152,8 0,81 792,8
NL22 Gelderland 367,2 98,9 195,7 47,6 7,3 165,7 0,88 883,3
NL23 Flevoland 367,9 86,6 193,1 48,4 7,2 163,3 0,87 867,4
NL32 Noord-Holland 386,9 92,7 203,5 50,9 7,6 171,4 0,91 913,9
NL34 Zeeland 370,5 89,2 195,0 48,8 7,3 164,4 0,87 876,0
NL35 Utrecht 397,5 98,5 213,6 52,3 7,8 176,0 0,94 946,6
NL36 Zuid-Holland 382,9 92,7 201,6 50,4 7,5 169,6 0,90 905,7
NL41 Noord-Brabant 297,5 67,0 153,6 36,8 6,2 141,4 0,74 703,3
NL42 Limburg 273,9 58,1 134,2 31,6 6,1 138,5 0,73 643,1
4/4 ELI: http://data.europa.eu/eli/dec_impl/2026/364/oj