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Official Journal EN
of the European Union L series
2024/1281 17.5.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/1281
of 7 May 2024
amending Implementing Regulation (EU) 2020/1208 on structure, format, submission processes and
review of information reported by Member States pursuant to Regulation (EU) 2018/1999 of the
European Parliament and of the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018on 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 Parliament and of the Council, Council Directives 2009/119/EC and
(EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council(1), and in
particular Articles 19(5), 26(7) and 38(3) thereof,
Whereas:
(1) When reporting greenhouse gas inventory data to the Commission, Member States are to use the common reporting
table and the outline for greenhouse gas inventory documents that are used under the Paris Agreement. In 2021 the
Conference of the Parties serving as the meeting to the Parties to the Paris Agreement adopted Decision 5/CMA.3
setting the common reporting table and the outline for greenhouse gas inventory documents to be used by the
Parties in the submission of their national inventory reports. It is necessary to amend the definitions in Article 3 of
Commission Implementing Regulation (EU) 2020/1208(2)in order to update the references to the decision of the
Conference of the Parties setting the above-mentioned table and outline.
(2) Article 38 of Regulation (EU) 2018/1999 has been amended in order to require the Commission to carry out a
comprehensive review of the national inventory data on greenhouse gases in 2025, in addition to the
comprehensive reviews to be carried out in 2027 and 2032. It is therefore necessary to amend Articles 30 and 32
of Implementing Regulation (EU) 2020/1208, as well as Annex XXII to that Implementing Regulation, which
establish the procedure and the schedule of the comprehensive reviews to be carried out under Article 38 of
Regulation (EU) 2018/1999.
(3) In accordance with Article 19(2) of Regulation (EU) 2018/1999, Member States are to report information on the use
of revenues generated by auctioning allowances pursuant to Directive 2003/87/EC of the European Parliament and
of the Council(3). The formats for the reporting of that information are set out in Annex II to Implementing
Regulation (EU) 2020/1208.
(4) Directive 2003/87/EC has been amended by Directive (EU) 2023/959 of the European Parliament and of the
Council(4) and several changes on the use of auction revenues have been introduced. Those changes need to be
reflected in the formats set out in Annex II to Implementing Regulation (EU) 2020/1208.
(1) OJ L 328, 21.12.2018, p. 1. ELI: http://data.europa.eu/eli/reg/2018/1999/oj.
(2) Commission Implementing Regulation (EU) 2020/1208 of 7 August 2020 on structure, format, submission processes and review of
information reported by Member States pursuant to Regulation (EU) 2018/1999 of the European Parliament and of the Council and
repealing Commission Implementing Regulation (EU) No 749/2014 (OJ L 278, 26.8.2020, p. 1, ELI: http://data.europa.eu/eli/
reg_impl/2020/1208/oj).
(3) 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 Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI:
http://data.europa.eu/eli/dir/2003/87/2023-06-05).
(4) Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing
a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment
and operation of a market stability reserve for the Union greenhouse gas emission trading system (OJ L 130, 16.5.2023, p. 134, ELI:
http://data.europa.eu/eli/dir/2023/959/oj).
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(5) Article 10(3), first subparagraph of Directive 2003/87/EC now provides that all auction revenues that are not
attributed to the Union budget in the form of own resources, or the equivalent financial value of such auction
revenues, are to be used for the climate-related purposes listed in that Article, with the exception of the revenues
used for the compensation of indirect carbon costs. This includes increased Member States’ auctioning revenues as a
result of the inclusion of maritime transport in the EU ETS, because of which Member States are encouraged to
increase their use to contribute to the protection, restoration and better management of marine-based ecosystems,
in particular marine protected areas. To track the progress made towards the mandatory target of spending all
revenues for the purposes of Article 10(3), first subparagraph, a new table 2 should be introduced in Annex II to
Implementing Regulation (EU) 2020/1208 for reporting on the cumulative disbursement of the revenues pertaining
to each year.
(6) Article 10(3), fifth subparagraph of Directive 2003/87/EC now requires that the reporting on auction revenues be
sufficiently detailed to enable the Commission to assess the Member States’ compliance with the requirement set
out in the first subparagraph of that Article. The Commission should therefore require Member States to resubmit
the information on the use of revenues if it considers such information insufficiently detailed for assessing the
Member States’ compliance, and Member States should be required to address those insufficiencies within a
reasonable time.
(7) The list of climate-related purposes in Article 10(3) of Directive 2003/87/EC has been expanded so that it covers
additional purposes with a positive environmental impact. In addition, Member States are now required, pursuant
to Article 10(3), fourth subparagraph, to report annually on the use of auctioning revenues, specifying, where
relevant and as appropriate, which revenues are used and the actions that are taken to implement their integrated
national energy and climate plans and their territorial just transition plans. Member States are also required to take
into account the need to continue scaling up international climate finance in vulnerable third countries when
determining the use of revenues generated from the auctioning of the allowances. The table for reporting on the use
of revenues from auctioning of allowances for domestic and Union purposes pursuant to Articles 3d and 10 of
Directive 2003/87/EC should be adapted in order to reflect those new requirements and purposes, as a new table 3.
To gain a more detailed understanding of the spending of auction revenues within the broader purposes of the list of
Article 10(3), in this table Member States should indicate the precise category of the spending, including
international purposes and international climate finance, and they should indicate when the revenues have been
used for a project or programme for manufacturing of net-zero technologies.
(8) Article 30m(3) of Directive 2003/87/EC requires that Member States endeavour to ensure the visibility of the source
of the funding of actions or projects funded from the auctioning revenues of which they determine the use in
accordance with Article 3d(4), Article 10(3) and Article 30d(6) of that Directive, taking into account national
circumstances. The new table 3 should allow Member States to report on how they endeavoured to ensure such
visibility.
(9) Member States with responsibility for a high ratio of shipping companies compared to their population are
attributed a share of allowances and should use the revenues generated from the auctioning of that share of
allowances for the purposes referred to in Article 10(3) of Directive 2003/87/EC, first subparagraph, point (g), with
regard to the maritime sector, and points (f) and (i) of that subparagraph. The new table 3 should allow the relevant
Member States to report on the use of such additional revenues for maritime purposes.
(10) Since 1 January 2021, both operators of installations and aircraft operators may surrender general and aviation
allowances pursuant to Article 12 of Directive 2003/87/EC. In addition, in Commission Delegated Regulation
(EU) 2019/1122(5), the definition of general allowances has been amended to include after 1 January 2025 all
allowances issued pursuant to Chapter III of Directive 2003/87/EC, all allowances created for maritime transport
activities pursuant to Article 3ga of that Directive and all allowances created for aviation activities pursuant to
Article 3c and Article 3d of that Directive. Those allowances are to be jointly auctioned in the same bidding
windows from 1 January 2025. As a result, any distinction between the reporting on aviation and non-aviation
revenues in Annex II to Implementing Regulation (EU) 2020/1208 should be eliminated.
(5) Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European
Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3, ELI: http://data.europa.eu/
eli/reg_del/2019/1122/oj).
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(11) Reporting of auction revenues under Implementing Regulation (EU) 2020/1208 should be streamlined based on the
experience gathered from the reporting under it. Firstly, tables 1a and 1b should be combined to simplify the
reporting, in a new table 1 that provides the overview of the revenues generated and their use in the reporting year.
Secondly, tables 3, 4, 5 and 6 in Annex II to that Implementing Regulation have proven too detailed to be properly
reported on and thus used for comparative purposes. Therefore, tables 3, 4 and 5 should be replaced by a single
table, combining all revenues from auctioning of allowances for international purposes into a single overview as
new table 4, and table 6 should be deleted.
(12) Implementing Regulation (EU) 2020/1208 establishes the format of the reports that Member States are to submit to
the Commission, pursuant to Article 26(3) of Regulation (EU) 2018/1999. Such reports concern, among others,
greenhouse gas emissions covered by Regulation (EU) 2018/842 of the European Parliament and of the Council(6).
(13) The scope of Regulation (EU) 2018/842 is defined by reference to Annex I to Directive 2003/87/EC listing the
activities covered by Directive 2003/87/EC.
(14) Annex I to Directive 2003/87/EC was amended with the addition of the activity ‘maritime transport’ as well as, from
1 January 2024, for the purposes of Articles 14 and 15 of that Directive, the activity ‘combustion of fuels in
installations for the incineration of municipal waste with a total rated thermal input exceeding 20 MW’. Article 2(1)
of Regulation (EU) 2018/842 was amended to ensure that such amendment of Annex I to Directive 2003/87/EC
does not change the scope of Regulation (EU) 2018/842.
(15) The reporting templates established in Annexes XII and XV to Implementing Regulation (EU) 2020/1208 include
cells where Member States are to indicate the quantity of emissions falling under Directive 2003/87/EC. It is
necessary to establish, by adding a footnote 5 to Annex XII and by amending a footnote 7 to Annex XV, that the
emissions caused by the activity ‘maritime transport’ as well as the emissions from activities listed in Annex I to
Directive 2003/87/EC for the purposes of Articles 14 and 15 of that Directive, are not to be included in the
quantities that Member States are to indicate in such cells.
(16) Commission Implementing Regulation (EU) 2018/2066(7)which lays down rules for the monitoring and reporting
of greenhouse gas emissions from the activities subject to Directive 2003/87/EC, has been amended to align it with
Directive (EU) 2018/2001 of the European Parliament and of the Council(8)which regulates the promotion of the
use of energy from renewable sources. As a result, from 1 January 2023 (year of the emissions) not all emissions
from the combustion of biomass are to be reported as zero-rated under Implementing Regulation (EU) 2018/2066,
but only those where the used biomass complies with the sustainability criteria set out in Article 29(2) to (7) and (10)
of Directive (EU) 2018/2001. That amendment has an effect on the calculation of the emissions under Regulation
(EU) 2018/842, as the emissions from the combustion of biomass that are not to be reported as zero-rated under
Implementing Regulation (EU) 2018/2066 would trigger an increase of the emissions under Directive 2003/87/EC
to be counted for the purposes of Regulation (EU) 2018/842 and an equal decrease in calculated emissions under
Regulation (EU) 2018/842. It should therefore be clarified in Annexes XII and XV to Implementing Regulation
(EU) 2020/1208 that CO emissions from the use of any biomass in stationary installations under
2
Directive 2003/87/EC will be accounted for as zero for the purposes of Annexes XII and XV to that Implementing
Regulation.
(17) In 2021, the Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC)
decided that from 2024 onwards, for the purpose of the Paris Agreement, the permanently stored greenhouse gas
emissions captured from biomass combustion or industrial processes are to be deducted from the total emissions of
each Party.
(6) 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 and
amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26, ELI: http://data.europa.eu/eli/reg/2018/842/oj).
(7) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas
emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation
(EU) No 601/2012 (OJ L 334, 31.12.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/2066/oj).
(8) 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, ELI: http://data.europa.eu/eli/dir/2018/2001/oj).
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(18) Recital 17 of Regulation (EU) 2023/857 of the European Parliament and of the Council(9) recognised the
importance of a Union scheme for the certification of safely and permanently stored carbon removals obtained
through technological solutions to be put in place, offering clarity for Member States and market operators to
enhance such carbon removals. When such a certification scheme is in force, an analysis can be made about
accounting for such carbon removals under Union law.
(19) The communication of the Commission of 6 February 2024‘Towards an ambitious Industrial Carbon Management
for the EU’ emphasises that industrial carbon removals value chains are key to achieving the climate neutrality
objective enshrined in Regulation (EU) 2021/1119 of the European Parliament and of the Council(10). However, it
also notes that industrial carbon removals are not currently covered by Directive 2003/87/EC, Regulation
(EU) 2018/842 or Regulation (EU) 2018/841 of the European Parliament and of the Council(11)and highlights the
importance of assessing how best to provide incentives for industrial carbon removals in existing EU legislation or
through new instruments.
(20) In order to ensure the correct accounting of the greenhouse gas emissions under Regulation (EU) 2018/842, which
does not provide for their deduction, negative emissions reported to the UNFCCC should not be taken into account
when calculating the emissions that fall under the scope of Regulation (EU) 2018/842.
(21) In order to ensure transparency and legal certainty, it is appropriate to indicate in Annex XV to Implementing
Regulation (EU) 2020/1208 the dates on which Member States are to extract the data concerning the total verified
emissions from stationary installations under Directive 2003/87/EC for the purpose of determining the emissions
that fall under Regulation (EU) 2018/842.
(22) Pursuant to Article 29(5) of Regulation (EU) 2018/1999, the Commission is to annually assess whether the Member
States have made sufficient progress towards meeting the obligations set out in Article 4 of Regulation
(EU) 2018/841. While the information to be provided by Member States on greenhouse gas emissions and removals
prepared for their LULUCF accounts pursuant to Article 26(5) of Regulation (EU) 2018/1999 is only due in the years
2027 and 2032, the annual reporting of such data would enable the Commission to properly assess Member States’
progress towards meeting their obligations set out in Article 4 of Regulation (EU) 2018/841. It is therefore
appropriate to note, in Annex XX, that Member States are encouraged to report the data referred to therein on a
yearly basis.
(23) A majority of the information required in Table 1a of Annex XX to Implementing Regulation (EU) 2020/1208 can be
automatically derived from the CRT tables submitted for the greenhouse gas inventory reporting provided that the
drop-down menus enabling the selection of sub-categories in those tables are used. In order to streamline the
reporting requirements, Member States should have the option to refer to their greenhouse gas inventory reports
for the purpose of reporting certain information requested in Table 1a of Annex XX provided that they use the
drop-down menus. Member States should however still be required to report information on managed forest land
and afforested land, and the excluded emissions/removals from natural disturbances on those land categories, as
that information cannot be retrieved by the European Environment Agency or the Commission based on the
greenhouse gas inventory reports. In Annex XXV to Implementing Regulation (EU) 2020/1208, table 1b will no
longer be required as of 2027, since the information required in that table can be retrieved from the greenhouse gas
emissions inventories. The corresponding summary table 5a will also become redundant as of that year. It is
therefore appropriate to delete tables 1b and 5a of Annex XXV to Implementing Regulation (EU) 2020/1208 with
effect from 1 January 2028.
(9) Regulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/842 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, and Regulation (EU) 2018/1999 (OJ L 111, 26.4.2023, p. 1, ELI: http://data.europa.eu/eli/
reg/2023/857/oj)
(10) 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, ELI: http://data.europa.eu/eli/reg/2021/1119/oj)
(11) Regulation (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, ELI: http://data.europa.eu/eli/reg/2018/
841/oj).
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(24) The procedure set in annex XXII for carrying out technical corrections should be further aligned with Articles 31
and 32 of the Implementing Regulation (EU) 2020/1208 to better reflect the co-legislators concern with changes of
methodology permitted under Regulation (EU) 2018/841.
(25) Following the revision of Regulation (EU) 2018/841 by Regulation (EU) 2023/839 of the European Parliament and
of the Council(12), Member States compliance in the first compliance period 2021-2025 is to be assessed based on
the accounted greenhouse gas emissions and removals, whereas for the second compliance period (2026-2030),
Member States compliance is to be assessed based on the reported greenhouse gas emissions and removals. The
transition from accounted to reported values will allow for further streamlining of reporting obligations between
Regulation (EU) 2018/841 and Regulation (EU) 2018/1999. The revised scope and structure of the second
compliance period also requires limited changes to Table 1a and Table 5b in Annex XXV of Implementing
Regulation (EU) 2020/1208.
(26) Implementing Regulation (EU) 2020/1208 should therefore be amended accordingly.
(27) In accordance with Article 19(2) of Regulation (EU) 2018/1999, Member States must report every year by 31 July on
the use of revenues generated by the Member State by auctioning allowances. To ensure that Member States comply
with this deadline using the reporting templates as amended in Implementing Regulation (EU) 2020/1208, this
Regulation should apply as from 14 May 2024.
(28) The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Implementing Regulation (EU) 2020/1208
Implementing Regulation (EU) 2020/1208 is amended as follows:
(1) Article 3 is amended as follows:
(a) point (1) is replaced by the following:
‘(1) ‘common reporting table’, or ‘CRT’, means a table for information on anthropogenic greenhouse gas
emissions by sources and removals by sinks included in Annex I to Decision 5/CMA.3 of the Conference
of the Parties serving as the meeting to the Parties to the Paris Agreement (Decision 5/CMA.3).’;
(b) point (6) is replaced by the following:
‘(6) ‘outline for greenhouse gas inventory documents’ means the outline included in Annex V to
Decision 5/CMA.3 of the Conference of the Parties serving as the meeting to the Parties to the Paris
Agreement pursuant to Decision 18/CMA.1.’;
(2) in Article 5, the following subparagraph is added:
‘If the Commission considers that the information referred to in the first subparagraph is not sufficiently detailed for
an assessment of compliance with Article 10(3) of Directive 2003/87/EC, the Commission shall request that the
relevant Member State resubmit the report with sufficiently detailed information Such resubmission shall be made
within two months from the receipt of the request.’;
(3) in Article 30, paragraph 1 is replaced by the following:
‘1. When conducting the comprehensive reviews referred to in Article 38(1) and (1a) of Regulation
(EU) 2018/1999, the Commission and the European Environment Agency shall be assisted by a technical experts
review team and follow the procedure set out in Annex XXII.’;
(12) Regulation (EU) 2023/839 of the European Parliament and of the Council of 19 April 2023 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 (OJ L 107, 21.4.2023,
p. 1, ELI: http://data.europa.eu/eli/reg/2023/839/oj).
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(4) Article 32 is replaced by the following:
‘Article 32
Final review reports
The Commission shall inform the Member State concerned of the end of the comprehensive review and provide the
Member State with a final review report by 30 August 2025, 30 August 2027and 30 August 2032respectively.’;
(5) Annex II is replaced by the text in Annex I to this Regulation;
(6) Annex XII is replaced by the text in Annex II to this Regulation;
(7) Annex XV is replaced by the text in Annex III to this Regulation;
(8) Annex XX is amended as set out in Annex IV to this Regulation;
(9) Annex XXII is amended as set out in Annex V to this Regulation;
(10) Annex XXV is replaced by the text in Annex VI to this Regulation.
(11) Tables 1b and 5a of Annex XXV are deleted.
Article 2
Entry into force
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European
Union.
It shall apply from 14 May 2024.
However, Article 1, point (11), shall apply from 1 January 2028.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 May 2024.
For the Commission
The President
Ursula VON DER LEYEN
6/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/ojANNEX I
‘ANNEX II
Information on the use of auctioning revenues pursuant to Article 5
Table 1
Revenues generated and used from auctioning of allowances in the year X-1
1 Amount for the year X-1
1 000in domestic
2 1 000Euros currency, if applicable
(1)
3 A B C
4 Total amount of revenues generated from auctioning of allowances
5 Total amount of revenue generated from the additional allowances pursuant to Article 3ga(3) second subparagraph (2)
Total amount of revenues from auctioning of allowances or equivalent financial value disbursed for the purposes specified in
6
Article 10(3) of Directive 2003/87/EC
Total amount of revenues from auctioning of allowances or equivalent financial value committed (3) but not disbursed for
7
the purposes specified in Article 10(3) of Directive 2003/87/EC
8 Total amount of revenues from auctioning of allowances or equivalent financial value not yet committed or disbursed
Financial approach
9 Please explain relevant national approach (fund, ad-hoc projects, equivalent financial value via the general budget, or any combination
thereof) and any changes to the approach since last reporting
Notation: X = year in which the reporting takes place
Notes:
(1) An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
(2) Pursuant to Article 3ga(3) of Directive 2003/87/EC, until 31 December 2030, a share of allowances is be attributed to Member States with a high ratio of shipping companies that would have been under
their responsibility compared to their respective population in 2020. The revenue generated from the auctioning of that share of allowances shall be reported separately here and included in the amount
reported in row 4.
(3) A ‘commitment’ means that the Member State has assigned the money to a specific programme or measure, for instance in the form of a budget line in a dedicated fund or in the form of a contract with a
beneficiary, but has not yet paid it out.
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ENTable 2
Revenues from auctioning of allowances since 5 June 2023cumulatively disbursed in the year X-1 for the purposes specified in Article 10(3) towards 100 % spending
Reporting on:
— Auction revenues generated in the year X-1 disbursed for the purposes specified in Article 10(3) in
EUR 1 000(or domestic currency) in the year X-1 and as percentage of the revenues generated in the year X-1
Comments
— Total auction revenues generated in the year X-2 disbursed for the purposes specified in Article 10(3) in
EUR 1 000(or domestic currency) by the year X-1, also expressed as percentage of the revenues generated in
the year X-2 (1)
If 100 % is not reached yet, please explain why and when you
Year 2023 2024 2025 2026 2027 2028 2029 2030 % total
expect the target of 100 % to be reached
2023 (2)
2024
2025
2026
2027
2028
2029
2030
Notation: X = year in which the reporting takes place
Notes:
(1) The second white cell of each year’s row shows the sum of revenues of X-2 disbursed in the year X-1 and in the year X-2. E.g., the cell for the year 2023 and the disbursement in 2024 show the sum of the
revenues of 2023 disbursed in 2023 and 2024. The purpose of this table is to track the expenditure of revenues pertaining to a certain year to meet the 100 % obligation.
(2) From 5 Juneuntil 31 December 2023.
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Revenues disbursed or committed in the year X-1 from the revenues generated from the auctioning of allowances for domestic, Union and international purposes pursuant
to Articles 3d and 10 of Directive 2003/87/EC
Name of the Status as Status as Maritime Manufacturing of
NECP /
1 Type of use (1) project or Short description Category (2) Amount for year X-1 disbursed and committed and Visibility (5) redistribution net-zero Comments
JTP (7)
programme year (3) year (4) mechanism (6) technologies
E.g. Arti
Include imple Indicate the
cle 10(3), point Indicate how Tick the box if E.g. explain
menting category Tick the box if
(a), of Directive visibility is Indicate if the project or gaps, qualitative
E.g. pro agency and that best Indicate year in Indicate year in the project or
2003/87/EC, ensured and by implementing programme is information on
ogramme, reference to corre 1 000 1 000Domes which the rev which the rev programme
2 Article 10(3), whom (e.g. the NECP or a for manufac specific uses if
activity, action online source sponds Euros tic Currency enues were enues were uses Arti
point (b), of beneficiary, or JTP with the turing of net- quantitative
or project title of more from the generated generated cle 3ga(3) rev
Directive relevant public action zero technolo information is
detailed options enues
2003/87/EC, body) gies (8) not available
description provided
etc.
3 A B C D E F G H I J K L M
4
5
(Add rows as necessary)
Total amount
of revenues or
Sum of Sum of column
6 equivalent
column D E
financial
value used
Notation: X = year in which the reporting takes place
Notes:
(1) Choose from the following list of purposes, as set out in Article 10(3) of Directive 2003/87/EC. Member States shall avoid double counting of amounts in this Table. Where an individual programme or
project contributes to multiple purposes, please select the purpose to which it contributes most:
(a) to reduce greenhouse gas emissions, including by contributing to the Global Energy Efficiency and Renewable Energy Fund and to the Adaptation Fund as made operational by the Poznan Conference on
Climate Change (COP 14 and COP/MOP 4), to adapt to the impacts of climate change and to fund research and development as well as demonstration projects for reducing emissions and for adaptation
to climate change, including participation in initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;
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EN(b) to develop renewable energies and grids for electricity transmission to meet the commitment of the Union to renewable energies and the Union targets on interconnectivity, as well as to develop other
technologies that contribute to the transition to a safe and sustainable low-carbon economy, and to help to meet the commitment of the Union to increase energy efficiency, at the levels agreed in
relevant legislative acts, including the production of electricity from renewables self-consumers and renewable energy communities;
(c) measures to avoid deforestation and support the protection and restoration of peatland, forests and other land-based ecosystems or marine-based ecosystems, including measures that contribute to the
protection, restoration and better management thereof, in particular as regards marine-protected areas, and increase biodiversity-friendly afforestation and reforestation, including in developing
countries that have ratified the Paris Agreement, and measures to transfer technologies and to facilitate adaptation to the adverse effects of climate change in those countries;
(d) forestry and soil sequestration in the Union;
(e) the environmentally safe capture and geological storage of CO, in particular from solid fossil fuel power stations and a range of industrial sectors and subsectors, including in third countries, and
2
innovative technological carbon removal methods, such as direct air capture and storage;
(f) to invest in and accelerate the shift to forms of transport which contribute significantly to the decarbonisation of the sector, including the development of climate-friendly passenger and freight rail
transport and bus services and technologies, measures to decarbonise the maritime sector, including the improvement of the energy efficiency of ships, ports, innovative technologies and infrastructure,
and sustainable alternative fuels, such as hydrogen and ammonia that are produced from renewables, and zero-emission propulsion technologies, and to finance measures to support the decarbonisation
of airports in accordance with a Regulation of the European Parliament and of the Council on the deployment of alternative fuels infrastructure, and repealing Directive 2014/94/EU of the European
Parliament and of the Council, and a Regulation of the European Parliament and of the Council on ensuring a level playing field for sustainable air transport;
(g) to finance research and development in energy efficiency and clean technologies in the sectors covered by Directive 2003/87/EC;
(h) measures intended to improve energy efficiency, district heating systems and insulation, to support efficient and renewable heating and cooling systems, or to support the deep and staged deep
renovation of buildings in accordance with Directive 2010/31/EU of the European Parliament and of the Council, starting with the renovation of the worst-performing buildings;
(ha) to provide financial support to address social aspects in lower- and middle-income households, including by reducing distortive taxes, and targeted reductions of duties and charges for renewable
electricity;
(hb) to finance national climate dividend schemes with a proven positive environmental impact as documented in the annual report referred to in Article 19(2) of Regulation (EU) 2018/1999 of the
European Parliament and of the Council;
(i) to cover administrative expenses of the management of the EU ETS;
(j) to finance climate actions in vulnerable third countries, including the adaptation to the impacts of climate change;
(k) to promote skill formation and reallocation of labour in order to contribute to a just transition to a climate-neutral economy, in particular in regions most affected by the transition of jobs, in close
coordination with the social partners, and to invest in upskilling and reskilling of workers potentially affected by the transition, including workers in maritime transport;
(l) to address any residual risk of carbon leakage in the sectors covered by Annex I to Regulation (EU) 2023/956 of the European Parliament and of the Council, supporting the transition and promoting
their decarbonisation in accordance with State aid rules.
(2) Please choose from the following list. Where an individual programme or project contributes to multiple fields, please select the one to which it contributes most:
1. Energy supply, grids and storage (e.g. renewables, self-consumers)
2. Energy efficiency, heating and cooling in buildings
3. Industry decarbonisation (low-carbon technologies, CCUS and energy efficiency in industrial sectors excl. energy sector)
4. Permanent removals (BECCS / DACCS)
5. Social support and just transition
6. International purposes and international climate finance
7. Public transport and mobility (rail, bus, metro, tram, bicycle, walking)
8. Road transport (cars, trucks)
9. Aviation (including alternative fuels)
10. Maritime transport (including energy efficiency, infrastructure, and alternative fuels)
11. Adaptation
12. LULUCF, agriculture and land-based removals
13. Waste management
14. Administrative expenses
15. Other
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17.5.2024(3) Please indicate to which year the disbursed amounts pertain, i.e. in which year they were generated by the auctions. This information is necessary to calculate whether 100% of the revenues of a certain year
were disbursed.
(4) Please indicate to which year the committed amounts pertain, i.e. in which year they were generated by the auctions. A ‘commitment’ means the Member State has assigned the money to a specific
programme or measure, for instance in the form of a budget line in a dedicated fund or in the form of a contract with a beneficiary, but has not paid it out yet.
(5) Pursuant to Article 30m(3) of Directive 2003/87/EC, Member States are to endeavour to ensure the visibility of the source of the funding of actions or projects funded from the EU ETS auctioning revenues of
which they determine the use in accordance with Article 3d(4), Article 10(3) and Article 30d(6) of that Directive.’ In case the visibility of the funding is not ensured, please explain how it was endeavoured.
(6) Pursuant to Article 3ga(3) of Directive 2003/87/EC, until 31 December 2030, a share of allowances is attributed to Member States with a high ratio of shipping companies under their responsibility
compared to their respective population. The revenue generated from the auctioning of that share of allowances should be used for the purposes referred to in Article 10(3), first subparagraph, point (g),
with regard to the maritime sector, and points (f) and (i). The relevant Member States shall use column J to indicate where such revenues have been used.
(7) Pursuant to Article 10(3) of Directive (EU) 2003/87/EC, Member States are required to specify, where relevant and as appropriate, which revenues are used and the actions that are taken to implement their
integrated national energy and climate plans (NECP) submitted in accordance with Regulation (EU) 2018/1999 and their territorial just transition plans (JTP) prepared in accordance with Article 11 of
Regulation (EU) 2021/1056 of the European Parliament and of the Council of 24 June 2021establishing the Just Transition Fund (OJ L 231, 30.6.2021, p. 1, http://data.europa.eu/eli/reg/2021/1056/oj).
Please indicate the number of the action that is being implemented (e.g., NECP measure 1.1 or JTP XX.1)
(8) Please indicate when the revenues have been used for a project or programme for manufacturing of any of the following net-zero technologies:
— solar technologies, including: PV, solar thermal electric and solar thermal technologies;
— onshore wind and offshore renewable technologies;
— battery and energy storage technologies;
— heat pumps and geothermal energy technologies;
— hydrogen technologies, including electrolysers and fuel cells;
— sustainable biogas and biomethane technologies;
— carbon capture and storage technologies;
— electricity grid technologies, including electric charging technologies for transport and technologies to digitalise the grid;
— nuclear fission energy technologies, including nuclear fuel cycle technologies;
— sustainable alternative fuels technologies;
— hydropower technologies;
— renewable energy technologies, not covered under the previous categories;
— energy system-related energy efficiency technologies, including heat grid technologies;
— renewable fuels of non-biological origin technologies;
— biotech climate and energy solutions;
— transformative industrial technologies for decarbonisation not covered under the previous categories;
— CO2 transport and utilisation technologies.
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ENTable 4
Use of revenues from auctioning of allowances for international purposes in the year X-1
1 Amount disbursed in the year X-1 Amount committed in the
Comments
year X-1
2 1 000Domestic 1 000Domestic E.g. explain gaps, qualitative information on specific uses if
Use of revenues from auctioning of allowances or the
currency, 1 000Euros currency, 1 000Euros quantitative information is not available and any other
equivalent in financial value for international purposes (1)
if applicable (2) if applicable (2) accompanying information
3 A B C D E F
4 Total amount used as specified under Articles 10(3)
and 3d(4) of Directive 2003/87/EC for supporting
third countries other than developing countries
5 Total amount used as specified under Articles 10(3)
and 3d(4) of Directive 2003/87/EC for supporting
developing countries
6 Total amount for supporting developing countries Please specify which and the amounts per channel (3)
through multilateral channels
7 Total amount for supporting developing countries Please provide a short description and in which third
through bilateral or regional channels country.
Notation: X = year in which the reporting takes place
Notes:
(1) The amounts disbursed or committed for international purposes shall reflect the projects and programmes mentioned in Table 3 to the extent that they are financed outside the Union. Such amounts include,
but are not limited to, items categorised under Article 10(3), point (j), as revenues used to finance climate actions in vulnerable third countries, including the adaptation to the impacts of climate change as
well as items for which in Table 3, Column D, Category 6 ‘International purposes and international climate finance’ was selected.
(1) An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
(1) For instance, the Global Energy Efficiency and Renewable Energy Fund (GEEREF), the Adaptation Fund referred to in Article 10(3), point (a), of Directive 2003/87/EC, the Special Climate Change Fund (SCCF)
under the UNFCCC, the Green Climate Fund under the UNFCCC, the Least Developed Countries Fund, the UNFCCC Trust Fund for Supplementary Activities, for multilateral support to REDD+ activities, the
Global Environmental Facility, the World Bank, the International Finance Corporation, the African Development Bank, the European Bank for Reconstruction and Development and the Inter-American
Development Bank.’
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17.5.2024ANNEX II
‘ANNEX XII
Reporting on consistency of reported emissions with data from the EU Emissions Trading System pursuant to Article 14
Allocation of verified emissions reported by installations and operators under Directive 2003/87/EC to source categories of the national greenhouse gas inventory
Member State:
Reporting year:
Basis for data: verified ETS emissions and greenhouse gas emissions as reported in inventory submission for the year X-2
Total emissions (CO2-eq)
Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC (Verified emissions/ Comment (2)
[kt CO2eq] (3) [kt CO2eq] (3)(5) inventory emissions) (3)
Greenhouse gas emissions (for GHG inventory: total GHG emissions, including
indirect CO2 emissions if reported, without LULUCF, and excluding emissions
from domestic aviation; for Directive 2003/87/EC: GHG emissions from stationary
installations under Article 2(1) of Directive 2003/87/EC)
CO2 emissions (for GHG inventory: total CO2 emissions, including indirect CO2
emissions if reported, without LULUCF,, and excluding CO2 emissions from domes
tic aviation; for Directive 2003/87/EC: CO2 emissions from stationary installations
under Article 2(1) of Directive 2003/87/EC)
CO2 emissions
Category (1) Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC [kt] (Verified emissions/ Comment (2)
[kt] (3) (3)(5) inventory emissions) (3)
1.A Fuel combustion activities, total
1.A Fuel combustion activities, stationary combustion
1.A.1 Energy industries
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ENCO2 emissions
Category (1) Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC [kt] (Verified emissions/ Comment (2)
[kt] (3) (3)(5) inventory emissions) (3)
1.A.1.a Public electricity and heat production
1.A.1.b Petroleum refining
1.A.1.c Manufacture of solid fuels and other energy industries
Iron and steel (for GHG inventory combined CRT
categories 1.A.2.a+ 2.C.1 + 1.A.1.c and other relevant CRT categories that include
emissions from iron and steel
(e.g. 1A1a, 1B1) (4))
1.A.2. Manufacturing industries and construction
1.A.2.a Iron and steel
1.A.2.b Non-ferrous metals
1.A.2.c Chemicals
1.A.2.d Pulp, paper and print
1.A.2.e Food processing, beverages and tobacco
1.A.2.f Non-metallic minerals
1.A.2.g Other
1.A.3. Transport
1.A.3.e Other transportation (pipeline transport)
1.A.4 Other sectors
1.A.4.a Commercial/Institutional
1.A.4.c Agriculture/Forestry/Fisheries
1.B Fugitive emissions from Fuels
1.C CO2 Transport and storage
1.C.1 Transport of CO2
1.C.2 Injection and storage
1.C.3 Other
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17.5.2024CO2 emissions
Category (1) Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC [kt] (Verified emissions/ Comment (2)
[kt] (3) (3)(5) inventory emissions) (3)
2.A Mineral products
2.A.1 Cement production
2.A.2 Lime production
2.A.3 Glass production
2.A.4 Other process uses of carbonates
2.B Chemical industry
2.B.1 Ammonia production
2.B.3 Adipic acid production (CO2)
2.B.4 Caprolactam, glyoxal and glyoxylic acid production
2.B.5 Carbide production
2.B.6 Titanium dioxide production
2.B.7 Soda ash production
2.B.8 Petrochemical and carbon black production
2.C Metal production
2.C.1 Iron and steel production
2.C.2 Ferroalloys production
2.C.3 Aluminium production
2.C.4 Magnesium production
2.C.5 Lead production
2.C.6 Zinc production
2.C.7 Other metal production
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ENN2O emissions
Category (1) Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC (Verified emissions/ Comment (2)
[kt CO2eq] (3) [kt CO2eq] (3)(5) inventory emissions) (3)
2.B.2 Nitric acid production
2.B.3 Adipic acid production
2.B.4 Caprolactam, glyoxal and glyoxylic acid production
PFC emissions
Category (1) Greenhouse gas inventory Verified emissions under Ratio in %
emissions Directive 2003/87/EC (Verified emissions/inven Comment (2)
[kt CO2eq] (3) [kt CO2eq] (3)(5) tory emissions) (3)
2.C.3 Aluminium production
Notation: x = reporting year
Notes:
(1) The allocation of verified emissions to disaggregated inventory categories at four digit level must be reported where such allocation of verified emissions is possible and emissions
occur. The following notation keys should be used:
NO = not occurring; IE = included elsewhere; C = confidential;
Negligible = small amount of verified emissions may occur in respective CRT category, but amount is < 5 % of the category.
(2) The column comment should be used to give a brief summary of the checks performed and if a Member State wants to provide additional explanations with regard to the allocation
reported.
(3) Data to be reported up to one decimal point for kt and % values.
(4) To be filled on the basis of combined CRT categories pertaining to ‘Iron and Steel’, to be determined individually by each Member State; the stated formula is for illustration purposes
only.
(5) In accordance with the scope set out in Article 2(1) of Directive 2003/87/EC of activities listed in Annex I to that Directive other than aviation activities, ‘maritime transport’ activities
and activities only listed in that Annex for the purposes of Articles 14 and 15 of that Directive. CO emissions from the use of any biomass in stationary installations under Directive
2
2003/87/EC are accounted for as zero for the purposes of this Annex.’
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17.5.2024ANNEX III
‘ANNEX XV
Reporting on greenhouse gas emissions covered by Regulation (EU) 2018/842 (ESR) pursuant to Article 19(1)
A X-2 X-3 (2) X-4 (3) X-5 (4) X-6 (5)
B Greenhouse gas emissions kt CO eq kt CO eq kt CO eq kt CO eq kt CO eq
2 2 2 2 2
C Total greenhouse gas emissions without LULUCF(6)
Negative emissions from CO captured from biomass combustion and transferred to
2
Ca long-term storage plus biogenic CO captured from industrial processes and trans
2
ferred to long-term storages
D Total verified emissions from stationary installations under Directive 2003/87/EC (7)
E CO emissions from 1.A.3.a civil aviation
2
F Total ESR emissions (= C-Ca-D-E)
Annual Emission Allocation as defined in the Implementing Act pursuant to Art. 4(3)
G
of Regulation (EU) 2018/842
H Difference between AEA allocation and reported total ESR emissions (= G-F)
Notation: x = reporting year
Notes:
(1) Reporting is obligatory in the years 2027 and 2032; reporting is optional in the years 2023, 2024, 2025, 2026, 2028, 2029, 2030 and 2031.
(2) Reporting on emissions of year X-3 is not applicable in the years 2023 and 2028.
(3) Reporting on emissions of year X-4 is not applicable in the years 2023, 2024, 2028 and 2029.
(4) Reporting on emissions of year X-5 is not applicable in the years 2023, 2024, 2025, 2028, 2029 and 2030.
(5) Reporting on emissions of year X-6 is not applicable in the years 2023, 2024, 2025, 2026, 2028, 2029, 2030 and 2031.
(6) Total greenhouse gas emissions for the geographical scope of the Union, including indirect CO2 emissions if reported, and consistent with total greenhouse gas emissions without LULUCF as reported in the
respective summary table of the CRT for the same year.
(7) In accordance with the scope set out in Article 2(1) of Directive2003/87/EC of activities listed in Annex I to that Directive other than aviation activities, ‘maritime transport’ activities and activities only listed
in that Annex for the purposes of Articles 14 and 15 of that Directive. CO emissions from the use of any biomass in stationary installations under Directive 2003/87/EC are accounted for as zero for the
2
purposes of this Annex. The data reported here shall be consistent with verified emissions as accounted for in the EU transaction log referred to in Article 20 of Directive 2003/87/EC by 18:30 on 8 January
and 8 March for the preliminary inventory reports submission and the final inventory reports submission respectively.’
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ENANNEX IV
‘ANNEX XX
Reporting on accounted emissions and removals pursuant to Article 24
Table 1a:
Greenhouse gas emissions and removals in the LULUCF sector as reported in the national greenhouse gas inventory(1)(2)(3)
Net emissions and removals separately Net emissions and removals
Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level for CO, CH, NO (kt COeq)
2 4 2 2
(kt COeq) (calculated automatically)
2
LULUCF Greenhouse gas
Regulation
Greenhouse gas source and sink sub-categories source and sink LULUCF Regulation Accounting subcategory
Accounting
categories
category
1202 2202 3202 4202 5202 latoT 1202 2202 3202 4202 5202 latoT
Managed forest
4.A.1. Forest land remaining forest land 4.A Forest land Forest land remaining forest land
land
4.A.2.1 Cropland converted to forest land 4.A Forest land Cropland converted to forest land Afforested land
4.A.2.2 Grassland converted to forest land 4.A Forest land Grassland converted to forest land Afforested land
4.A.2.3 Wetlands converted to forest land 4.A Forest land Wetland converted to forest land Afforested land
4.A.2.4 Settlements converted to forest land 4.A Forest land Settlements converted to forest land Afforested land
4.A.2.5 Other land converted to forest land 4.A Forest land Other land converted to forest land Afforested land
Managed
4.B.1. Cropland remaining cropland 4.B. Cropland Cropland remaining cropland
cropland
Deforested
4.B.2.1 Forest land converted to cropland 4.B. Cropland Forest land converted to cropland
land
Managed
4.B.2.2 Grassland converted to cropland 4.B. Cropland Grassland converted to cropland
cropland
Managed
4.B.2.3 Wetlands converted to cropland 4.B. Cropland Wetland converted to cropland
cropland
Managed
4.B.2.4 Settlements converted to cropland 4.B. Cropland Settlements converted to cropland cropland
Managed
4.B.2.5 Other land converted to cropland 4.B. Cropland Other land converted to cropland
cropland
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4.C.1. Grassland remaining grassland 4.C. Grassland Grassland remaining grassland grassland
Deforested
4.C.2.1 Forest land converted to grassland 4.C. Grassland Forest land converted to grassland
land
Managed
4.C.2.2 Cropland converted to grassland 4.C. Grassland Cropland converted to grassland
grassland
Managed
4.C.2.3 Wetlands converted to grassland 4.C. Grassland Wetland converted to grassland
grassland
Managed
4.C.2.4 Settlements converted to grassland 4.C. Grassland Settlements converted to grassland
grassland
Managed
4.C.2.5 Other Land converted to grassland 4.C. Grassland Other land converted to grassland
grassland
Managed
4.D.1. Wetlands remaining wetlands 4.D. Wetlands Wetland remaining wetland
wetland
Deforested
4.D.2.1.1 Forest land converted to peat extraction 4.D. Wetlands Forest land converted to wetland
land
Managed
4.D.2.1.2 Cropland converted to peat extraction 4.D. Wetlands Cropland converted to wetland
cropland
Managed
4.D.2.1.3 Grassland converted to peat extraction 4.D. Wetlands Grassland converted to wetland
grassland
Managed
4.D.2.1.4 Settlements converted to peat extraction 4.D. Wetlands Settlement converted to wetland
wetland
Managed
4.D.2.1.5 Other land converted to peat extraction 4.D. Wetlands Other land converted to wetland
wetland
Deforested
4.D.2.2.1 Forest land converted to flooded land 4.D. Wetlands Forest land converted to wetland
land
Managed
4.D.2.2.2 Cropland converted to flooded land 4.D. Wetlands Cropland converted to wetland
cropland
Managed
4.D.2.2.3 Grassland converted to flooded land 4.D. Wetlands Grassland converted to wetland
grassland
Managed
4.D.2.2.4 Settlements converted to flooded land 4.D. Wetlands Settlement converted to wetland
wetland
Managed
4.D.2.2.5 Other land converted to flooded land 4.D. Wetlands Other land converted to wetland
wetland
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ENDeforested
4.D.2.3.1 Forest land converted to other wetlands 4.D. Wetlands Forest land converted to wetland
land
Managed
4.D.2.3.2 Cropland converted to other wetlands 4.D. Wetlands Cropland converted to wetland
cropland
Managed
4.D.2.3.3 Grassland converted to other wetlands 4.D. Wetlands Grassland converted to wetland
grassland
Managed
4.D.2.3.4 Settlements converted to other wetlands 4.D. Wetlands Settlement converted to wetland
wetland
Managed
4.D.2.3.5 Other land converted to other wetlands 4.D. Wetlands Other land converted to wetland
wetland
4.E.1. Settlements remaining settlements 4.E. Settlements not accounted for under Regulation (EU) 2018/841
Deforested
4.E.2.1 Forest land converted to settlements 4.E. Settlements Forest land converted to settlements
land
Managed
4.E.2.2 Cropland converted to settlements 4.E. Settlements Cropland converted to settlements
cropland
Managed
4.E.2.3 Grassland converted to settlements 4.E. Settlements Grassland converted to settlement
grassland
Managed
4.E.2.4 Wetlands converted to settlements 4.E. Settlements Wetland converted to settlement
wetland
4.E.2.5 Other land converted to settlements 4.E. Settlements not accounted for under Regulation (EU) 2018/841
4.F.2. Other land remaining other land 4.F. Other land not accounted for under Regulation (EU) 2018/841
Deforested
4.F.2.1 Forest land converted to other land 4.F. Other land Forest land converted to other land
land
Managed
4.F.2.2 Cropland converted to other land 4.F. Other land Cropland converted to other land
cropland
Managed
4.F.2.3 Grassland converted to other land 4.F. Other land Grassland converted to other land
grassland
Managed
4.F.2.4 Wetlands converted to other land 4.F. Other land Wetland converted to other land
wetland
4.F.2.5 Settlements converted to other land 4.F. Other land not accounted for under Regulation (EU) 2018/841
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17.5.20244.G. Harvested
4.G Harvested wood products; thereof: Harvested wood Harvested wood products from managed Managed forest wood pro products from managed forest land(2) forest land land ducts
4.G. Harvested Harvested wood products in line with Arti
4.G Harvested wood products; thereof: the category of paper as Managed forest
wood pro cle 9(1)(a) of Regulation (EU) 2018/841from
referred to in Article 9(1)(a) of Regulation (EU) 2018/841 land
ducts managed forest land
4.G. Harvested
4.G Harvested wood products; thereof: Harvested wood Harvested wood products from afforested
wood pro Afforested land
products from afforested land(2) land
ducts
4.G. Harvested
4.G Harvested wood products; thereof: Harvested wood
wood pro not accounted for under Regulation (EU) 2018/841
products from deforested land
ducts
4.G. Harvested
4.G Harvested wood products; thereof: Harvested wood
wood pro not accounted for under Regulation (EU) 2018/841
products from other land
ducts
4.H. Other (please specify) 4.H. Other not accounted for under Regulation (EU) 2018/841
Table 1a Part 2: summary for comparison with CRT (automatically calculated)
Net emissions and removals Net emissions and removals
separately for CO, CH , N O (kt COeq)
2 4 2 2
(kt CO eq) (calculated automatically)
2
Greenhouse gas
source and sink
categories
1202 2202 3202 4202 5202 latoT 1202 2202 3202 4202 5202 latoT
4.A Forest land
4.B. Cropland
4.C. Grassland
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EN4.D. Wetlands
4.E. Settlements
4.F. Other land
4.G. Harvested
wood pro
ducts
4.H. Other
Table 1a Part 3: summary in accounting categories (automatically calculated)
Net emissions and removals Net emissions and removals
separately for CO, CH , N O (kt COeq)
2 4 2 2
(kt CO eq) (calculated automatically)
2
LULUCF
Regulation
Accounting
category
1202 2202 3202 4202 5202 latoT 1202 2202 3202 4202 5202 latoT
Sum afforested
land
Sum defor
ested land
Sum managed
cropland
Sum managed
grassland
Sum managed
forest land
Sum managed
wetland
Sum unac
counted
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17.5.2024Notes:
(1) Member States are encouraged to provide this information, including the information in accounting table 1b on an annual basis. Emissions to be denoted as positive values (+), removals (-).
(2) Harvested Wood Products including the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841.
(3) Member States may choose to refer to the greenhouse gas inventory data for parts of information required in this table, provided that the relevant CRT tables for the inventory reporting have been completed
applying the drop-down menu selection where available. This option is currently provided for in CRT tables 4.A-4.F, 4(II) and 4(III).
Table 1b
Accounting table
NET EMISSIONS/REMOVALS (10)
Accounting
Accounting quantity (3)
parameters
Land Accounting Categories 2021 2022 2023 2024 2025 Total(2)
A Mandatory accounting categories
A.1 Managed Forest land
thereof Forest land remaining Forest land transferred from Table 1a
thereof HWP from Managed forest land(8)(9) transferred from Table 1a
thereof HWP in the category of paper from Managed forest land(8)(9) Transferred from Table 1a
thereof Dead wood(8)
excluded emissions from natural disturbances(4)
excluded subsequent removals from land subject to natural distur
bances(5)
Forest Reference Level (FRL)(6)
Technical correction(s) to FRL(7)
Forest management cap(8)
A.2 Afforested Land transferred from Table 1a
thereof HWP from Afforested land(9)(11)
excluded emissions from natural disturbances(4)
excluded subsequent removals from land subject to natural distur
bances(5)
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ENA.3 Deforested Land transferred from Table 1a
A.4 Managed Cropland(1) transferred from Table 1a
A.5 Managed Grassland(1) transferred from Table 1a
B Elected accounting categories
B.1 Managed Wetland (if elected) transferred from Table 1a
TOTAL
Notes:
(1) The Accounting Parameter for the categories managed cropland, managed grassland and/or managed wetland (if elected): average of the base period 2005-2009 in accordance with Article 7(1) to 7(3) of
Regulation (EU) 2018/841.
(2) Cumulative net emissions and removals for all years of the compliance period reported in the current submission.
(3) The accounting quantity is the sum of total emissions and total removals on its territory in the land accounting categories referred to in Article 2 combined, as accounted in accordance with Regulation
2018/841.
(4) A Member State that has indicated their intent to apply the natural disturbance provisions may choose to exclude emissions from natural disturbances either at any time up to the end of the compliance
period, c.f. Article 10 of Regulation (EU) 2018/841.
(5) Any subsequent removals on lands from which emissions from natural disturbances have been excluded is subtracted from the accounting quantity of the respective activity.
(6) Forest reference level as set out in the delegated act adopted pursuant to Article 8(8) and 8(9) of Regulation (EU) 2018/841, in kt CO eq per year.
2
(7) Technical corrections in accordance with Article 8(11) of Regulation 2018/841 and reported in kt CO eq per year. Member States are to report the technical corrections in 2027, but are encouraged to
2
report this information, when data is available.
(8) In accordance with Article 8(2) no more than the equivalent of 3,5 % of the emissions of the Member State in its base year or period as specified in Annex III of Regulation 2018/841. Exceptions apply for
Dead wood and Harvested Wood Products excluding the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841.
(9) These emissions are not included in the emissions of the pertinent accounted category (i.e. afforested land and managed forest land). Estimates for HWP are provided separately in accordance with Regulation
2018/841 Annex IV A.(d): the reference level shall include the carbon pool of harvested wood products, thereby providing a comparison between assuming instantaneous oxidation and applying the first-
order decay function and half-life values.
(10) Emissions to be denoted as positive values (+), removals as negative values (-).
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17.5.2024Table 2
Information on emissions and removals from natural disturbances(1)
AREA SUBJECT TO NATURAL
DISTURBANCES IN THE YEAR EMISSIONS FROM AREAS SUBJECT TO
ACCOUNTING QUANTITIES
WHEN IT WAS FIRST NATURAL DISTURBANCES
REPORTED
Emissions in
IDENTIFICATION OF NATURAL
inventory year Subsequent
DISTURBANCES EVENT Background
Identification Total emissions Emis- level Margin Trigger that can be removals in
code of Area subject to Area subject to (4) sions (7) (7) test (8) exluded in the inventory
natural
geographic natural Salvage from inventory year year (10)
disturbances in
location(2) disturbances in Logging natural (9)
the year when it
the inventory (5) distur-
was first
year bances
reported
(6)
Year of CO CH NO Emissions Removals
2 4 2
natural
Disturbance type
disturban-
ces(3) (kha) (kt CO 2 eq) (kt CO 2 eq) (kt CO 2 eq) (Yes/No) (kt CO 2 eq)
Total for 2021 Year: 2021 Total for 2021
natural distur natural distur
bances (11), (12) bances (11), (12)
Total for 2022 Year: 2022 Total for 2022
natural distur natural distur
bances (11), (12) bances (11), (12)
Total for 2023 Year: 2023 Total for 2023
natural distur natural distur
bances (11), (12) bances (11), (12)
Total for 2024 Year: 2024 Total for 2024
natural distur natural distur
bances (11), (12) bances (11), (12)
Total for 2025 Year: 2025 Total for 2025
natural distur natural distur
bances (11), (12) bances (11), (12)
.
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ENDocumentation box
Parties shall provide detailed explanation on how the subsequent removals to be excluded from accounting are calculated in relevant annex of the NIR. Use this documentation box to pro
vide references to relevant sections of the NIR if any additional details are needed to understand the content of this table.
Documentation
box
Notes:
(1) Reporting in this Table is required by Member States, who apply the provision to exclude emissions from natural disturbances in accordance with Article 10 of Regulation (EU) 2018/841. Member States are
encouraged to provide this information on an annual basis, as relevant.
(2) Geographic location refers to the boundaries of the areas that encompass the lands subject to natural disturbances on Afforested Land and Managed Forest Land, separately. Information shall, as appropriate,
be provided in the documentation box. Consideration of the need for geographically explicit data shall be made, in accordance with Part 3 of Annex V of Regulation (EU) 2018/1999.
(3) Year when the natural disturbance took place.
(4) The Member State shall report here emissions from natural disturbances. The values reported here should, as a minimum, be consistent with international reporting requirements, e.g. under the Paris
Agreement. Regardless of the method used to estimate carbon stock changes, the Member State shall, as appropriate, provide information in the NIR on how CO emissions from natural disturbances were
2
singled out.
(5) Emissions from salvage logging in the inventory year (information on how emissions from salvage logging have been estimated should be provided in the NIR).
(6) Emissions reported here shall not include salvage logging emissions.
(7) Information on the calculation of the background level and the margin should be provided in the NIR, including any recalculations made to the background level and the margin to maintain methodological
consistency with the reported emissions.
(8) If emissions from natural disturbances exceed the background level plus the margin, if a margin is needed, this cell should report "yes".
(9) Emissions that can be excluded from the accounting in the inventory year equal "emissions from natural disturbances" minus the "background level".
(10) Member States shall document in the document box below, and in the NIR, how the subsequent removals to be excluded from accounting are calculated. Member States shall also document that the
methodology used is consistent with that used for the background level and margin, if applied. Member States shall indicate in the documentation box where this information can be found in the NIR.
(11) Disturbances shall be listed by year and type of disturbance (in this order, total estimate of the effect of the disturbances per year). Multiple natural disturbances events of the same type, such as fires due to a
severe drought period, can be grouped provided that all relevant information is provided in the NIR or annexes to the NIR. Also in the case that an area is subject to multiple types of disturbances, additional
information on how double-counting of emissions and removals is avoided should be provided in the NIR. Also in the case that the area is subject to disturbances in multiple years, additional information on
how double counting of emissions and removals from these areas is avoided should be provided in the NIR.
(12) Member States shall report emissions from natural disturbances that occurred in the inventory year. Member States may also report delayed emissions from natural disturbances that have occurred in
previous years, if consistent with the methodology used in the calculation of the background level.’
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17.5.2024ANNEX V
‘ANNEX XXII
Schedule and procedure for carrying out the comprehensive review pursuant to Article 30
Secretarial tasks referred to in Article 30(2):
(1) preparing the work plan for the comprehensive review (or “review”);
(2) compiling and providing the information necessary for the work of the technical experts review team;
(3) 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;
(4) monitoring the progress of the review and informing Member States about cases where Member States’ greenhouse gas inventories present significant issues within the meaning of
Article 31, in consultation with the Commission;
(5) compiling, quality controlling and editing the draft and final review reports and communicating them to the Member State concerned and to the European Commission.
Checks referred to in Article 30:
(6) detailed examination of the inventory estimates including methodologies used by the Member State in the preparation of inventories;
(7) 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 where recommendations have not been implemented;
(8) detailed analysis of the justification provided by the Member State for not implementing them;
(9) detailed assessment of the time series consistency of the greenhouse gas emissions estimates;
(10) 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 greenhouse gas inventory guidelines;
(11) follow-up on the results of the initial checks 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;
(12) other relevant checks complementing the initial checks.
Details of technical corrections pursuant to Article 31:
(13) only technical corrections of emission and removal estimates shall be included in the review report referred to in Article 32 of this Regulation, accompanied by evidence based
justification. During the review in 2027, technical corrections concerning emissions covered by Regulation 2018/842 shall cover the emissions in the years 2021-2025 ;
(14) during the review in 2032, technical corrections concerning emissions covered by Regulation 2018/842 shall cover the emissions in the years 2026-2030.
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EN(15) in case a technical correction of an emission 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.
Table
Schedule for the 2025, 2027 and 2032 comprehensive reviews referred to in Article 34
Activity Task description Timing
Preparation of review material for the 2025, Material for the 2025, 2027 and 2032 comprehensive inventory reviews shall be prepared based on 15 April — 25 April
2027 and 2032 comprehensive inventory 15 April submissions of the Member States.
reviews
Desk based review and communication of The technical expert review team (TERT) shall perform checks and compile questions to Member 25 April— 13 May
questions to Memeber States States based on 15 April submissions of the Member States. Questions shall be sent to Member States.
Response to desk-review questions Member States shall respond to the TERT's questions from the desk based review. 13 May — 27 May
Centralised review and communication of The TERT shall meet to discuss responses from Member States, identify cross-cutting issues, ensure One week in the time period 25 May
additional questions to Member States consistency of findings across Member States, agree upon recommendations, prepare potential tech — 15 June
nical corrections, etc. Additional questions shall be identified and sent to the Member States.
Response to additional questions and poten Member States shall provide answers to additional questions and potential cases of technical correc During the centralised review
tial technical corrections tions during the centralised review.
Communication of draft technical correc Draft technical corrections shall be sent to Member States. One day after the end of the centra
tions lised review
Response to draft technical corrections Member States shall respond to draft technical corrections or provide revised estimates. 15 days after the end of the centra
lised review
Compilation of draft review reports The TERT shall compile draft review reports, including any unresolved issues and draft recommenda 21 days after the end of the centra
tions and, where applicable, details and justification for draft technical corrections. lized review
Potential in-country visit In exceptional cases, where significant quality issues continue to exist in the inventories reported by 29 June — 9 August
Member States or the TERT is unable to resolve questions, an ad-hoc country visit may be undertaken.
Communication of draft review reports to Draft review reports shall be sent to Member States 21 days after the end of the centra
Member States lised review
Comments to draft review reports Member States shall provide comments on the draft review reports, mentioning any comments they 40 days after receipt of the draft
wish to include in the final review report. review report
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17.5.2024Activity Task description Timing
Finalisation of review reports Informal communication with Member States to follow up any outstanding issues if needed. The 75 days after the end of the centra
TERT shall finalise the review reports. The review reports shall be quality checks and edited. lised review
Submission of Final Review Reports The final review reports shall be sent to the Commission and to the Member States. 83 days after the end of the centra
lised review’
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ENANNEX VI
ANNEX XXV
Reporting on national projections pursuant to Article 38
Table 1a
Greenhouse gas projections by gases and categories (1)
Separately for:
CO, CH , NO,
2 4 2
Category(2) SF , NF (kt) and HFCs, PFCs, Total GHG emissions (kt CO2 -eq) ETS emissions (kt CO2-eq)(4) ESR emissions (kt CO2-eq)(5)
6 3,
unspecified mix of HFCs and PFCs-(kt
CO-eq)(3)
2
Year Year Year Year
)6 (noitcejorp raey
esab )7(5-t
t
5+t 01+t 51+t
noitcejorp raey
esab 5-t
t
5+t 01+t 51+t
noitcejorp raey
esab 5-t
t
5+t 01+t 51+t
noitcejorp raey
esab 5-t
t
5+t 01+t 51+t
Total excluding LULUCF
Total including LULUCF
1. Energy
A. Fuel combustion
1. Energy industries
a. Public elec
tricity and
heat produc
tion
b. Petroleum
refining
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17.5.2024c. Manufacture
of solid fuels
and other
energy in
dustries
2. Manufacturing
industries and
construction
3. Transport
a. Domestic
aviation
b. Road trans
portation
c. Railways
d. Domestic
navigation
e. Other trans
portation
4. Other sectors
a.
Commercial/ In
stitutional
b. Residential
c. Agriculture/
Forestry/
Fishing
5. Other
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ENB. Fugitive emissions
from fuels
1. Solid fuels
2. Oil and natural
gas and other
emissions from
energy produc
tion
C. CO2 transport and
storage
2. Industrial processes
A. Mineral Industry
of which 2.A.1 (cement
production)
B. Chemical industry
C. Metal industry
of which 2.C.1 (Iron and
steel production)
D. Non-energy products
from fuels and sol
vent use
E. Electronics industry
F. Product uses as substi
tutes for ODS(8)
G. Other product manu
facture and use
H. Other
3. Agriculture
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17.5.2024A. Enteric fermentation
B. Manure management
C. Rice cultivation
D. Agricultural soils
E. Prescribed burning of
savannahs
F. Field burning of agri
cultural residues
G. Liming
H. Urea application
4. Land Use, Land-Use
Change and Forestry
(LULUCF, reported
emissions and removals)
(9)
A. Forest land
B. Cropland
C. Grassland
D. Wetlands
E. Settlements
F. Other Land
G. Harvested wood pro
ducts
H. Other
I Atmospheric deposi
tion
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ENJ Nitrogen leaching and
run-off
5. Waste
A. Solid Waste Disposal
B. Biological treatment
of solid waste
C. Incineration and open
burning of waste
D. Wastewater treatment
and discharge
E. Other (please specify)
Memo items
International bunkers
Aviation
Navigation
CO2 emissions from biomass
CO2 captured
Indirect CO (if available)(10)
2
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Notes:
(1) Consistency with the data reported under Article 8 of this Regulation is encouraged.
(2) Use of notation keys: as regards the terms of use defined in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (chapter 8: reporting guidance and Tables), the notation keys of IE (included
elsewhere), NO (not occurring), C (confidential) and NA (not applicable) may be used, as appropriate when projections do not yield data on a specific reporting level (see 2006 IPCC Guidelines).
The use of the notation key NE (Not Estimated) shall be restricted to the situation where a disproportionate amount of effort would be required to collect data for a category or a gas from a specific category
that would be insignificant in terms of the overall level and trend in national emissions. In these circumstances a Member State shall list all categories and gases from categories excluded on these grounds,
together with a justification for exclusion in terms of the likely level of emissions or removals and identify the category as ‘not estimated’ using the notation key ‘NE’ in the reporting Tables.
(3) Unspecified mix of HFCs and PFCs is to be reported only if emissions are projected, for which it is not possible to report them under HFCs or under PFCs.
(4) Emissions in the scope of Directive 2003/87/EC.
(5) Emissions in the scope of Regulation (EU) 2018/842.
(6) It shall be reported to which inventory submission (year, version) the base year was calibrated.
(7) Values for t-5 shall only be provided when t-5 is after the projection base year.
(8) ODS – ozone depleting substances.
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17.5.2024(9) For the purposes of reporting, the signs for removal shall always be negative (-) and the signs for emissions shall be positive (+). If the information requested in Table 1b is provided in full, this section does
not need to be reported.
(10) Reporting on atmospheric deposition and nitrogen leaching and run-off as of 2026 in line with Article 2(2) of Regulation (EU) 2018/841 shall be done per land category in line with CRT table 4(I)
(11) Projected indirect CO emissions reported in this Table are part of the projected total greenhouse gas emissions (excluding and including LULUCF) and shall be reported as such if available and projected
2
separately from the other reported emissions.
Table 1b
Projections of reported greenhouse gas emissions and removals in the LULUCF sector as reported in the national greenhouse gas inventory (to be reported on if Table 5a is
not completed in full)(1)(2)
separately for CO, CH, NO
Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level 2 4 2 Total GHG emissions (kt CO-eq)
(kt CO2-eq) 2
LULUCF Reg
Category as
Greenhouse gas source and sink cate LULUCF Regulation Accounting ulation projection projection
used in Table t-5 t t+5 t+10 t+15 t-5 t t+5 t+10 t+15
gories subcategory (as Table 5a) Accounting base year(3) base year
1a
category
Managed forest
4.A.1. Forest land remaining forest land 4.A Forest land Forest land remaining forest land
land
4.A.2.1 Cropland converted to
4.A Forest land Cropland converted to forest land Afforested land
forest land
4.A.2.2 Grassland converted to
4.A Forest land Grassland converted to forest land Afforested land
forest land
4.A.2.3 Wetlands converted to
4.A Forest land Wetland converted to forest land Afforested land
forest land
4.A.2.4 Settlements converted to
4.A Forest land Settlements converted to forest land Afforested land
forest land
4.A.2.5 Other land converted to
4.A Forest land Other land converted to forest land Afforested land
forest land
Managed
4.B.1. Cropland remaining cropland 4.B. Cropland Cropland remaining cropland
cropland
4.B.2.1 Forest land converted to
4.B. Cropland Forest land converted to cropland Deforested land
cropland
4.B.2.2 Grassland converted to Managed
4.B. Cropland Grassland converted to cropland
cropland cropland
4.B.2.3 Wetlands converted to Managed
4.B. Cropland Wetland converted to cropland
cropland cropland
4.B.2.4 Settlements converted to Managed
4.B. Cropland Settlements converted to cropland
cropland cropland
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EN4.B.2.5 Other land converted to Managed
4.B. Cropland Other land converted to cropland
cropland cropland
Managed grass
4.C.1. Grassland remaining grassland 4.C. Grassland Grassland remaining grassland
land
4.C.2.1 Forest land converted to
4.C. Grassland Forest land converted to grassland Deforested land
grassland
4.C.2.2 Cropland converted to Managed grass
4.C. Grassland Cropland converted to grassland
grassland land
4.C.2.3 Wetlands converted to Managed grass
4.C. Grassland Wetland converted to grassland
grassland land
4.C.2.4 Settlements converted to Managed grass
4.C. Grassland Settlements converted to grassland
grassland land
4.C.2.5 Other Land converted to Managed grass
4.C. Grassland Other land converted to grassland
grassland land
Managed
4.D.1. Wetlands remaining wetlands 4.D. Wetlands Wetland remaining wetland
wetland
4.D.2.1.1 Forest land converted to
4.D. Wetlands Forest land converted to wetland Deforested land
peat extraction
4.D.2.1.2 Cropland converted to Managed
4.D. Wetlands Cropland converted to wetland
peat extraction cropland
4.D.2.1.3 Grassland converted to Managed grass
4.D. Wetlands Grassland converted to wetland
peat extraction land
4.D.2.1.4 Settlements converted to Managed
4.D. Wetlands Settlement converted to wetland
peat extraction wetland
4.D.2.1.5 Other land converted to Managed
4.D. Wetlands Other land converted to wetland
peat extraction wetland
4.D.2.2.1 Forest land converted to
4.D. Wetlands Forest land converted to wetland Deforested land
flooded land
4.D.2.2.2 Cropland converted to Managed
4.D. Wetlands Cropland converted to wetland
flooded land cropland
4.D.2.2.3 Grassland converted to Managed grass
4.D. Wetlands Grassland converted to wetland
flooded land land
4.D.2.2.4 Settlements converted to Managed 4.D. Wetlands Settlement converted to wetland
flooded land wetland
4.D.2.2.5 Other land converted to Managed
4.D. Wetlands Other land converted to wetland
flooded land wetland
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17.5.20244.D.2.3.1 Forest land converted to
4.D. Wetlands Forest land converted to wetland Deforested land other wetlands
4.D.2.3.2 Cropland converted to Managed
4.D. Wetlands Cropland converted to wetland
other wetlands cropland
4.D.2.3.3 Grassland converted to Managed grass
4.D. Wetlands Grassland converted to wetland
other wetlands land
4.D.2.3.4 Settlements converted to Managed
4.D. Wetlands Settlement converted to wetland
other wetlands wetland
4.D.2.3.5 Other land converted to Managed
4.D. Wetlands Other land converted to wetland
other wetlands wetland
4.E.1. Settlements remaining settlements 4.E. Settlements not accounted for under Regulation (EU) 2018/841
4.E.2.1 Forest land converted to
4.E. Settlements Forest land converted to settlements Deforested land
settlements
4.E.2.2 Cropland converted to Managed
4.E. Settlements Cropland converted to settlements
settlements cropland
4.E.2.3 Grassland converted to Managed grass
4.E. Settlements Grassland converted to settlement
settlements land
4.E.2.4 Wetlands converted to set Managed
4.E. Settlements Wetland converted to settlement
tlements wetland
4.E.2.5 Other land converted to
4.E. Settlements not accounted for under Regulation (EU) 2018/841
settlements
4.F.1. Other land remaining other land 4.F. Other land not accounted for under Regulation (EU) 2018/841
4.F.2.1 Forest land converted to
4.F. Other land Forest land converted to other land Deforested land
other land
4.F.2.2 Cropland converted to Managed
4.F. Other land Cropland converted to other land
other land cropland
4.F.2.3 Grassland converted to Managed grass
4.F. Other land Grassland converted to other land
other land land
4.F.2.4 Wetlands converted to Managed
4.F. Other land Wetland converted to other land
other land wetland
4.F.2.5 Settlements converted to
4.F. Other land not accounted for under Regulation (EU) 2018/841
other land
4.G Harvested wood products; thereof: Har
4.G. Harvested Harvested wood products from mana Harvested wood
vested wood products from managed
wood products ged forest land products
forest land
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EN4.G Harvested wood products; thereof: Har
4.G. Harvested Harvested wood products from affor Harvested wood
vested wood products from afforested
wood products ested land products
land
4.G Harvested wood products; thereof: Har
4.G. Harvested
vested wood products from deforested not accounted for under Regulation (EU) 2018/841
wood products
land
4.G Harvested wood products; thereof: Har 4.G. Harvested
not accounted for under Regulation (EU) 2018/841
vested wood products from other land wood products
4.H. Other (please specify) 4.H. Other not accounted for under Regulation (EU) 2018/841
Table 1b Part 2: summary for Table 1a (automatically calculated)
separately for CO, CH, NO (kt CO-eq) Total GHG emissions (kt CO-eq)
2 4 2 2 2
Greenhouse
gas source and projection projection
t-5 t t+5 t+10 t+15 t-5 t t+5 t+10 t+15
sink categories base year base year
(as Table 1a)
4.A. Forest
land
4.B.
Cropland
4.C.
Grassland
4.D.
Wetlands
4.E.
Settlements
4.F. Other
land
4.G.
Harvested wood
products
4.H. Other
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17.5.2024Table 1b Part 3: summary for Table 5a (automatically calculated)
separately for CO, CH, NO (kt CO-eq) Total GHG emissions (kt CO-eq)
2 4 2 2 2
LULUCF Regu
lation projection projection
t-5 t t+5 t+10 t+15 t-5 t t+5 t+10 t+15
Accounting base year base year
category
Sum afforested
land
Sum deforested
land
Sum managed
cropland
Sum managed
grassland
Sum managed
forest land
Sum managed
wetland
Sum harvested
wood products
Sum unac
counted
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Notes:
(1) A reporting up to t-10 on yearly basis is optional.
(2) Emissions shall be expressed as positive values; removals shall be expressed as negative values.
(3) Values for t-5 shall only be provided when t-5 is after the projection base year.
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ENTable 2
Indicators to monitor and evaluate projected progress of policies and measures, if used
With existing measures rWith additional measures
Indicator(1)/ numerator/ Guidance/ Indicator used
Unit Guidance/definition
denominator source (Yes / No)
Base year t t+5 t+10 t+15 Base year t t+5 t+10 t+15
Carbon Intensity of the overall tCO eq/GDP EUR (2016); Carbon inten
2
economy sity to be calculated with
GDP as defined by Eurostat
GHG intensity of domestic tCO /MWh MWh of gross electricity
2
power and heat generation and heat generation as
defined by Eurostat
GHG intensity of final energy
consumption by sector
Industry tCO eq/toe
2
Residential tCO eq/toe
2
Tertiary tCO eq/toe
2
Transport tCO eq/toe
2
Passenger transport (when tCO eq/toe
2
available)
Freight transport (when avail tCO eq/toe
2
able)
Add a line for each other indicator
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Notes:
(1) Please add a row per indicator used in the projections
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17.5.2024Table 3
Reporting on parameters / variables for projections, if used(1)(2)
Parameter used(3) (‘with existing measures’ scenario) Year Values
tinu
tluafeD
Sectoral projections for which the parameter is used(6)
)7(snoitcejorp
fo
trap
elbairav
/ retemaraP
raey
ecnerefeR=esaB
raey
ecnerefeR=esaB
5 -t t
5
+ t
01
+ t
51
+ t ecruos
ataD
ecruos
atad
fo noitacilbup
fo
raeY
ecruos
atad
fo noitacilbup
fo
raeY
seirtsudni
ygrenE
1:A
1
noitcurtsnoc
dna
seirtsudni
gnirutcafunaM
2:A:1
noitaiva
citsemod
a:3:A:1
gnidulcxe
tropsnarT
3:A:1
lanoitutitsni=laicremmoC
a:4:A:1
laitnediseR
b:4:A:1
sleuf
morf
snoissime
evitiguF
B1
esu
tcudorp
dna sessecorP
lairtsudnI
2
erutlucirgA
3
FCULUL
4
etsaW
5
STE
UE
eht ni noitaivA
lanoitanretnI
noitaiva
citsemoD
a:3:A:1
ecnadiug
rof
tnemmoC
1. General parameters and variables
Population Count
Gross domestic product Real growth rate % EUR (2016)(8)
(GDP)
Constant prices EUR million EUR (2016)
Gross value added (GVA)- total EUR million EUR (2016)
Gross value added (GVA) - agriculture EUR million EUR (2016)
Gross value added (GVA)- construction EUR million EUR (2016)
Gross value added (GVA) - services EUR million EUR (2016)
Gross value added (GVA) – energy sector EUR million EUR (2016)
Gross value added (GVA) – industry EUR million EUR (2016)
Number of households Thousands
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ENHousehold size inhabitants/
household
Disposable income of households EUR / year
Number of passenger-kilometres (all modes) million pkm
Number of passenger-kilometres – road million pkm
Of which public road transport million pkm
Of which private cars million pkm
Of which motorcycles million pkm
Of which buses million pkm
Number of passenger-kilometres – rail million tkm
Number of passenger-kilometres – domestic million tkm
aviation
Number of passenger-kilometres – interna million tkm
tional aviation
Number of passenger-kilometres – domestic million tkm
navigation
Freight transport tonnes-kilo- metres (all million tkm
modes)
Freight transport tonnes-kilometres - road million tkm
Freight transport tonnes-kilometres - rail million tkm
Freight transport tonnes-kilometres – domestic million tkm
aviation
Freight transport tonnes-kilometres – interna million tkm
tional aviation
Freight transport tonnes-kilometres – domestic million tkm
navigation (inland waterways and national mar
itime)
International (wholesale) Coal either EUR (2016); Indicate if
fuel import prices EUR/GJ Commission recommen
dation has been followed;
or for calorific values use
EUR/toe values published by
Eurostat
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17.5.2024Crude Oil either EUR (2016); Indicate if
EUR/GJ Commission recommen
dation has been followed
or
EUR/toe
Natural gas either EUR (2016); Indicate if
EUR/GJ Commission recommen
dation has been followed;
or for calorific values use
EUR/toe values published by
Eurostat
EU ETS carbon price EUR/EUA EUR (2016); Indicate if
Commission recommen
dation has been followed
Exchange rates EURO (for non- EURO coun EUR/ EUR (2016)
tries), if applicable currency
Exchange rates US DOLLAR, if applicable USD/ USD (2016)
currency
Number of heating degree days (HDD) Count
Number of cooling degree days (CDD) Count
2. Energy balances and indicators for calorific values use
values published by
Eurostat
2.1 Energy supply
Indigenous Production by fuel type (total) ktoe
Solids ktoe
Oil ktoe
Natural gas ktoe
Nuclear ktoe
Renewable energy sources ktoe
Waste and other ktoe
Net imports Electricity ktoe
Gross inland consumption by fuel type ktoe
source (total)
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ENSolid fossil fuels ktoe
Crude oil and petroleum products ktoe
Natural gas ktoe
Nuclear energy ktoe
Electricity ktoe
Derived heat ktoe
Renewables ktoe
Waste ktoe
Other ktoe
2.2 Electricity and heat
Gross electricity generation (total) GWh
Nuclear energy GWh
Solids GWh
Oil (incl. refinery gas) GWh
Natural gas (including derived GWh
gases)
Renewables GWh
Other fuels (hydrogen, methanol) GWh
Heat generation from thermal power gen GWh
eration
Heat generation from combined heat and GWh
power plants, including industrial waste
heat
2.3 Transformation sector
Fuel inputs to thermal power generation ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Fuel inputs to other conversion processes ktoe
2.4 Energy consumption
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17.5.2024Final energy consumption ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Electricity ktoe
Derived heat ktoe
Renewable energy ktoe
Thereof ambient heat ktoe
Other ktoe
Industry ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Electricity ktoe
Heat ktoe
Renewable energy ktoe
Other ktoe
Residential ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Electricity ktoe
Heat ktoe
Renewable energy ktoe
Other ktoe
Tertiary ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Electricity ktoe
Heat ktoe
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ENRenewable energy ktoe
Other ktoe
Agriculture/ Forestry ktoe
Transport ktoe
Solids ktoe
Oil ktoe
Gas ktoe
Electricity ktoe
Heat ktoe
Renewable energy ktoe
Other ktoe
thereof passenger transport (when ktoe
available)
thereof freight transport (when ktoe
available)
thereof international aviation
Other ktoe
Final non-energy consumption ktoe
2.5 Prices
Electricity prices by type of using sector
Residential EUR(MWh) EUR (2016)
Industry EUR(MWh) EUR (2016)
Tertiary EUR(MWh) EUR (2016)
National retail fuel prices (including taxes,
per source and sector)
Coal, industry EUR/ktoe EUR (2016)
Coal, house- holds EUR/ktoe EUR (2016)
Diesel oil, industry EUR/ktoe EUR (2016)
Diesel oil, households EUR/ktoe EUR (2016)
Diesel oil, transport EUR/ktoe EUR (2016)
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available)
Diesel oil, transport public (when EUR/ktoe EUR (2016)
available)
Gasoline, transport EUR/ktoe EUR (2016)
Gasoline, transport private (when EUR/ktoe EUR (2016)
available)
Gasoline, transport public (when EUR/ktoe EUR (2016)
available)
Natural gas, industry EUR/ktoe EUR (2016)
Natural gas, households EUR/ktoe EUR (2016)
3. Non-CO emission related parameters
2
3.1 Agriculture
Livestock
Dairy cattle 1 000heads
Non-dairy cattle 1 000heads
Sheep 1 000heads
Pig 1 000heads
Poultry 1 000heads
Nitrogen input from application of kt nitrogen
synthetic fertilizers
Nitrogen input from application of kt nitrogen
manure
Nitrogen fixed by N-fixing crops kt nitrogen
Nitrogen in crop residues returned to soils kt nitrogen
Area of cultivated organic soils 1 000hectares
3.2 Waste
Municipal solid waste (MSW) generation t
Municipal solid waste (MSW) going to t
landfills
Share of CH recovery in total CH %
4 4
generation from landfills
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4.1 Managed forest land
Forest harvest removals for energy use 1 000cubic
meters
Forest harvest removals for non-energy 1 000cubic
use meters
Forest increment 1 000cubic
meters
Forest disturbances included in modelling Yes / No
Forest land remaining forest land 1 000hectares
4.2 Afforested land
Forest harvest removals for energy use 1 000cubic
meters
Forest harvest removals for non-energy 1 000cubic
use meters
Forest increment 1 000cubic
meters
Cropland converted to forest land 1 000hectares
Grassland converted to forest land 1 000hectares
Wetlands converted to forest land 1 000hectares
Settlements converted to forest land 1 000hectares
Other land converted to forest land 1 000hectares
4.3 Deforested land
Forest land converted to cropland 1 000hectares
Forest land converted to grassland 1 000hectares
Forest land converted to wetlands 1 000hectares
Forest land converted to settlements 1 000hectares
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17.5.2024Forest land converted to other land 1 000hectares
4.4 Managed cropland
Cropland, remaining cropland 1 000hectares
Grassland, wetland, settlement or other 1 000hectares
land converted to cropland
Cropland converted to wetland, settle 1 000hectares
ment or other land (excl. forest land)
4.5 Managed grassland
Grassland remaining grassland 1 000hectares
Cropland, wetland, settlement or other 1 000hectares
land, converted to grassland
Grassland converted to wetland, settle 1 000hectares
ment or other land
4.6 Managed wetland
Wetland remaining wetland 1 000hectares
Settlement or other land, converted to 1 000hectares
wetland
Wetland converted to settlement or other 1 000hectares
land
4.7 Harvested wood products
Gains of Harvested wood products(4) kt C
Losses of Harvested wood products(4) kt C
Half-life of Harvested wood products(5) years
5. Other parameters and variables
Technology cost assumptions used for main
relevant technologies:
Add row for each relevant technology
Add row for each other relevant parameter
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ENNotation: t signifies the first future year ending with 0 or 5 immediately following the reporting year.
Notes:
(1) Please add a row per country-specific parameter used in the projections at the end of the Table. Note that this includes the term ‘variables’ because some of the parameters listed can be variables for certain
projection tools used, depending on the models used.
(2) Only those parameters / variables need to be reported that are part of the projections, either input or output.
(3) Use of notation keys: the notation keys of IE (included elsewhere), NO (not occurring), C (confidential), NA (not applicable), and NE (Not estimated/Not used) may be used, as appropriate. The use of the
notation key NE (Not estimated) is for cases where the suggested parameter is neither used as a driver nor reported along with the Member States Projections. Notation: t signifies the first future year ending
with 0 or 5 immediately following the reporting year.
(4) May include harvested wood products from managed forest land and afforested land.
(5) Please specify the types of harvested wood products in the rows below (under ‘Add row for each other relevant parameter’).
(6) To be filled with Yes/No.
(7) Please specify additional different values for parameters used in different sector models.
(8) Any update of this base year for expressing monetary values shall be part of the recommendations by the Commission on harmonised values for key supra-nationally determined parameters under
Article 38(3) of this Regulation.
Table 4
Model Factsheet
Model name (abbreviation)
Full model name
Model version and status
Latest date of revision
URL to model description
Model type
Summary
Intended field of application
Description of main input data categories and data sources
Validation and evaluation
Output quantities
GHG covered
Sectoral coverage
Geographical coverage
Temporal coverage (e.g. time steps, time span)
Other models which interact with this model, and type of interaction (e.g. data input to this
model, use of data output from this model)
Input from other models
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models used
Model structure (if diagram please add to the template)
Comments or other relevant information
Notes:
Member States may reproduce this Table to report details of individual models or sub-models which have been used to create GHG projections.
Table 5a
Projections of reported emissions and removals from the LULUCF sector by gases and accounting categories as defined in Regulation (EU) 2018/841
(to be reported only if Table 1b is not completed in full)
Category CO(kt) CH(kt) NO(kt) Total GHG emissions (kt CO2 -eq)
2 4 2
raey
esab
noitcejorp
)2(5-t
t
5+t 01+t 51+t
raey
esab
noitcejorp
5-t
t
5+t 01+t 51+t
raey
esab
noitcejorp
5-t
t
5+t 01+t 51+t
raey
esab
noitcejorp
5-t
t
5+t 01+t 51+t
Managed forest land
Forest land remaining forest land
Afforested land
Cropland converted to forest land
Grassland converted to forest land
Wetland converted to forest land
Settlements converted to forest land
Other land converted to forest land
Deforested land
Forest land converted to cropland
Forest land converted to grassland
Forest land converted to wetland
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ENForest land converted to settlements
Forest land converted to other land
Managed cropland
Cropland remaining cropland
Grassland converted to cropland
Wetland converted to cropland
Settlements converted to cropland
Other land converted to cropland
Cropland converted to wetland
Cropland converted to settlements
Cropland converted to other land
Managed grassland
Grassland remaining grassland
Cropland converted to grassland
Wetland converted to grassland
Settlements converted to grassland
Other land converted to grassland
Grassland converted to wetland
Grassland converted to settlement
Grassland converted to other land
Managed wetland
Wetland remaining wetland
Settlement converted to wetland
Other land converted to wetland
Wetland converted to settlement
Wetland converted to other land
Harvested wood products
Managed forest land
Afforested land
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Table 5b
Projections of emissions and removals from the LULUCF sector in accordance with Regulation (EU) 2018/841 and the effort sharing sector in accordance with Regulation
(EU) 2018/842(1)(2)
Category 2021-2025 2026-2029 2030
Total cumulative emissions/removals Total cumulative emissions/removals Total cumulative emissions/removals
(kt CO-eq) (kt CO -eq) (kt CO-eq)
2 2 2
Effort Sharing Sectors(3)
LULUCF: Afforested land
LULUCF: Deforested land
LULUCF: Managed cropland
LULUCF: Managed grassland
LULUCF: Managed forest land, including
harvested wood products
LULUCF Managed forest land, including
harvested wood products assuming
instantaneous oxidation
LULUCF: Managed wetland(4)
Total
Notes:
(1) The accounting categories for LULUCF are defined in Regulation (EU) 2018/841.
(2) Accounted LULUCF emissions for Managed Forest Land are reported emissions/removals in comparison to a reference level, computed in accordance with Article 8 of Regulation (EU) 2018/841. Reporting
such accounted values is only mandatory when applying to Forest reference levels as set out in the delegated act adopted pursuant to Article 8(8) and 8(9) of Regulation (EU) 2018/841, for the given time-
span (2021-2025)
(3) Emissions within the scope of Regulation (EU) 2018/842.
(4) Member States not intending to select this category for accounting in the 2021-2025 period shall use the notation key “not selected” for that period.
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ENTable 6
Results of the sensitivity analysis (to be submitted for each sensitivity scenario calculated)
Category GHG emissions/removals (kt CO2 -eq)
projection base year t-5 t t+5 t+10 t+15
Total excluding LULUCF
Total ETS stationary
Total Effort Sharing
LULUCF (reported)
Add rows for other relevant sectors/categories if available
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Table 7
Key parameters that were varied in the sensitivity analysis
(Submit for each sensitivity scenario calculated). Only those parameters are to be filled in that were varied in a specific scenario.
Parameter values in sensitivity scenario Year Values
)1(deirav
retemaraP
raey
ecnerefeR=esaB
raey
ecnerefeR=esaB
5
-t t
5
+
t
01
+
t
51
+
t
tinu
tluafeD
ecnadiuG
rof
tnemmoC
General parameters and variables
Population Count
Gross domestic product (GDP) Real growth rate %
Constant prices EUR million EUR (2016)(2)
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17.5.2024Gross value added (GVA) - total EUR million EUR (2016)
Gross value added (GVA) - agriculture EUR million EUR (2016)
Gross value added (GVA) - construction EUR million EUR (2016)
Gross value added (GVA) - services EUR million EUR (2016)
Gross value added (GVA) – energy sector EUR million EUR (2016)
Gross value added (GVA) – industry EUR million EUR (2016)
International (wholesale) fuel import prices Coal EUR/GJ EUR (2016)
EUR/toe EUR (2016)
Crude Oil EUR/GJ EUR (2016)
EUR/toe EUR (2016)
Natural gas EUR/GJ EUR (2016)
EUR/toe EUR (2016)
EU ETS carbon price EUR/ EUA EUR (2016)
Number of heating degree days (HDD) Count
Number of cooling degree days (CDD) Count
Number of passenger-kilometres (all modes) million pkm
Freight transport tonnes-kilometres (all modes million tkm
(Add rows for further parameters that were varied)
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Note: Add rows at the end of the Table for other parameters varied. Leave those lines empty for which parameters were not varied.
(1) Indicate with Yes / No.
(2) Any update of this base year for expressing monetary values shall be part of the recommendations by the Commission on harmonised values for key supra-nationally determined parameters under
Article 38(3) of this Regulation.
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EN