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Date: 17-May-2024 Category: Not Applicable State: Union Government Country: Europe

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

Issued by European Commission · Directorate-General for Climate Action

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Executive Summary & Key Takeaways

What it means

  • Commission Implementing Regulation (EU) 2024/1281 amends Implementing Regulation (EU) 2020/1208 regarding the structure, format, submission processes, and review of information reported by Member States under Regulation (EU) 2018/1999, which concerns the Governance of the Energy Union and Climate Action.
  • The amendments are necessary to align reporting requirements with updates to the Paris Agreement, Directive 2003/87/EC (EU ETS Directive) as amended by Directive (EU) 2023/959, and other related regulations.

Key Changes

  • Updates references to the common reporting table and outline for greenhouse gas inventory documents as per Decision 5/CMA.3 of the Paris Agreement.
  • Amends Articles 30 and 32 of Implementing Regulation (EU) 2020/1208 and Annex XXII to include a comprehensive review of national greenhouse gas inventory data in 2025, in addition to the reviews in 2027 and 2032, as required by amended Article 38 of Regulation (EU) 2018/1999.
  • Revises Annex II of Implementing Regulation (EU) 2020/1208 to reflect changes in the use of auction revenues due to amendments in Directive 2003/87/EC by Directive (EU) 2023/959.
  • Introduces a new table 2 in Annex II for reporting the cumulative disbursement of auction revenues for each year to track progress towards the mandatory target of spending all revenues for climate-related purposes as per Article 10(3) of Directive 2003/87/EC.
  • Requires Member States to resubmit information on the use of revenues if the Commission deems it insufficiently detailed for assessing compliance with Article 10(3) of Directive 2003/87/EC, with a two-month deadline for resubmission.
  • Adapts the reporting table for auctioning revenues for domestic and Union purposes (Articles 3d and 10 of Directive 2003/87/EC) to reflect new requirements and purposes, including reporting on the use of revenues for integrated national energy and climate plans and territorial just transition plans, as well as scaling up international climate finance.
  • Introduces a new table 3 to report on how Member States endeavor to ensure visibility of the source of funding for actions or projects funded from EU ETS auctioning revenues, as per Article 30m(3) of Directive 2003/87/EC.
  • Streamlines reporting of auction revenues by combining tables 1a and 1b into a new table 1, which provides an overview of revenues generated and their use in the reporting year.
  • Replaces tables 3, 4, and 5 with a single table (new table 4) for revenues from auctioning allowances for international purposes and deletes table 6.
  • Clarifies that emissions from 'maritime transport' and 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 reported in Annexes XII and XV.
  • Clarifies in Annexes XII and XV that CO2 emissions from the use of any biomass in stationary installations under Directive 2003/87/EC will be accounted for as zero for the purposes of Annexes XII and XV.
  • Encourages Member States to report data on greenhouse gas emissions and removals prepared for their LULUCF accounts on a yearly basis in Annex XX.
  • Allows Member States to refer to their greenhouse gas inventory reports for certain information in Table 1a of Annex XX, provided they use the drop-down menus, but still requires reporting on managed forest land and afforested land, and the excluded emissions/removals from natural disturbances on those land categories.
  • Deletes tables 1b and 5a of Annex XXV with effect from 1 January 2028, as the information required in those tables can be retrieved from the greenhouse gas emissions inventories.
  • Aligns the procedure in Annex XXII for technical corrections with Articles 31 and 32 of Implementing Regulation (EU) 2020/1208.
  • Amends Table 1a and Table 5b in Annex XXV to reflect the transition from accounted to reported values for assessing Member States' compliance following the revision of Regulation (EU) 2018/841.
  • The Regulation applies from 14 May 2024, except for Article 1, point (11), which applies from 1 January 2028.

Impact Analysis

Member States

  • Action Item: Prioritize and allocate budget for the collection and reporting of data related to afforested land and managed forest land.

European Commission

  • Action Item: Develop guidelines for assessing the sufficiency of detail in Member States' reports on the use of auction revenues.

Operators of installations and aircraft operators

  • Action Item: Ensure that reporting processes align with the elimination of the distinction between aviation and non-aviation revenues.

General

  • Action Item: Advocate for policies that promote the use of auctioning revenues for climate-related purposes and international climate finance.

Key Entities Referenced

Directive (EU) 2018/2001: Directive on the promotion of the use of energy from renewable sources. European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, and managing the EU's budget. Member States: The individual countries that are part of the European Union. European Parliament: The directly elected parliamentary body of the European Union. Council of the European Union: A body composed of government ministers from each EU country to discuss, amend, and adopt laws, and coordinate policies. European Environment Agency (EEA): An agency of the European Union that provides independent information on the environment. Directive 2003/87/EC: The EU Emissions Trading System (ETS) Directive, establishing a scheme for greenhouse gas emission allowance trading within the Union. Directive (EU) 2023/959: Directive amending Directive 2003/87/EC, introducing several changes on the use of auction revenues. Regulation (EU) 2018/1999: Regulation on the Governance of the Energy Union and Climate Action. Implementing Regulation (EU) 2020/1208: Regulation on structure, format, submission processes and review of information reported by Member States pursuant to Regulation (EU) 2018/1999. Regulation (EU) 2018/842: Regulation 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. Regulation (EU) 2018/841: Regulation on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework. Paris Agreement: An international agreement on climate change. Decision 5/CMA.3: Decision of the Conference of the Parties serving as the meeting to the Parties to the Paris Agreement setting the common reporting table and the outline for greenhouse gas inventory documents. UNFCCC: United Nations Framework Convention on Climate Change Commission Implementing Regulation (EU) 2018/2066: Regulation on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC.
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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). ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 1/55EN OJ L, 17.5.2024 (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). 2/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/ojEN OJ L, 17.5.2024 (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). ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 3/55EN OJ L, 17.5.2024 (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). 4/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/ojEN OJ L, 17.5.2024 (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). ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 5/55EN OJ L, 17.5.2024 (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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 7/55 OJ L, 17.5.2024 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. 8/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 17.5.2024Table 3 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; ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 9/55 OJ L, 17.5.2024 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 10/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 11/55 OJ L, 17.5.2024 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.’ 12/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 13/55 OJ L, 17.5.2024 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 14/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 15/55 OJ L, 17.5.2024 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.’ 16/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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.’ ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 17/55 OJ L, 17.5.2024 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 18/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 17.5.2024Managed 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 19/55 OJ L, 17.5.2024 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 20/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 21/55 OJ L, 17.5.2024 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 22/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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) ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 23/55 OJ L, 17.5.2024 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 (-). 24/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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) . ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 25/55 OJ L, 17.5.2024 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.’ 26/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 27/55 OJ L, 17.5.2024 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 28/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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’ ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 29/55 OJ L, 17.5.2024 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 30/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 31/55 OJ L, 17.5.2024 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 32/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 33/55 OJ L, 17.5.2024 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. 34/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 35/55 OJ L, 17.5.2024 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 36/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 37/55 OJ L, 17.5.2024 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 38/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 39/55 OJ L, 17.5.2024 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 40/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 41/55 OJ L, 17.5.2024 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 42/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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) ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 43/55 OJ L, 17.5.2024 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 44/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 45/55 OJ L, 17.5.2024 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) 46/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 17.5.2024Diesel oil, transport private (when EUR/ktoe EUR (2016) 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 47/55 OJ L, 17.5.2024 EN4. LULUCF 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 48/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 49/55 OJ L, 17.5.2024 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 50/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 17.5.2024References to the assessment and the technical reports that underpin the projections and the 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 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 51/55 OJ L, 17.5.2024 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 52/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 17.5.2024Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year 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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 53/55 OJ L, 17.5.2024 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) 54/55 ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj EN OJ L, 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. ELI: http://data.europa.eu/eli/reg_impl/2024/1281/oj 55/55 OJ L, 17.5.2024 EN

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