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 (Text with EEA relevance)

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

CHAPTER I

SUBJECT MATTER, SCOPE AND DEFINITIONS

Article 1

Subject matter

This Regulation establishes rules implementing Regulation (EU) 2018/1999 as regards the following:

(a) Member States’ reporting on national adaptation actions, the use of auctioning revenues and financial and technology support provided to developing countries pursuant to Article 19 of Regulation (EU) 2018/1999;

(b) Member States’ reporting on approximated greenhouse gas (or GHG) inventories, greenhouse gas inventories and accounted greenhouse gas emissions and removals pursuant to Article 26 of Regulation (EU) 2018/1999;

(c) requirements on the establishment, operation and functioning of national inventory systems pursuant to Article 37 of Regulation (EU) 2018/1999;

(d) the timing and the procedure for carrying out the comprehensive review pursuant to Article 38 of Regulation (EU) 2018/1999;

(e) Member States’ reporting on national system for policies and measures and projections pursuant to Article 39 of Regulation (EU) 2018/1999.

Article 2

Scope

This Regulation applies to the reports submitted by the Member States containing data required for the year 2021 onwards.

Article 3

Definitions

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

(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).

(2) ‘reference approach’ means the reference approach by the Intergovernmental Panel on Climate Change (IPCC), as set out in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (‘2006 IPCC Guidelines’);

(3) ‘approach 1’ means the basic method for the estimation of uncertainties included in the 2006 IPCC Guidelines;

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

(5) ‘sectoral approach’ means the IPCC sectoral approach as set out in the 2006 IPCC Guidelines;

(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;

(7) ‘transparency MPGs’ means the modalities, procedures and guidelines for the transparency framework for action and support referred to in Article 13 of the Paris Agreement, as set out in in the Annex to Decision 18/CMA.1 of the Conference of the Parties to the UNFCCC serving as meeting of the Parties to the Paris Agreement;

(8) ‘greenhouse gas inventory guidelines’ mean guidelines specified in Article 3 of the Commission Delegated Regulation (EU) 2020/1044 (¹);

(9) ‘recalculation’ is a procedure for re-estimating, in accordance with the greenhouse gas inventory guidelines anthropogenic GHG emissions by sources and removals by sinks of previously submitted GHG inventories as a consequence of changes in methodologies, changes in the manner in which emission factors and activity data are obtained and used, or the inclusion of new source and sink categories.

CHAPTER II

REPORTING BY MEMBER STATES ON NATIONAL ADAPTATION ACTIONS, AUCTIONING REVENUES AND SUPPORT TO DEVELOPING COUNTRIES

Article 4

Information on national adaptation actions

Member States shall report the information on their national adaptation actions pursuant to Article 19(1) of Regulation (EU) 2018/1999 in accordance with the format set out in Annex I to this Regulation.

Article 5

Information on the use of auctioning revenues

Member States shall report the information on the use of revenues generated by auctioning allowances pursuant to Article 19(2) of Regulation (EU) 2018/1999 in accordance with the formats set out in Annex II to this Regulation.

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.

Article 6

Information on financial and technology support provided to developing countries

CHAPTER III

REPORTING BY MEMBER STATES ON APPROXIMATED GREENHOUSE GAS INVENTORIES, GREENHOUSE GAS INVENTORIES AND ACCOUNTED GREENHOUSE GAS EMISSIONS AND REMOVALS

Article 7

Reporting on approximated greenhouse gas inventories

Member States shall report their approximated greenhouse gas inventories pursuant to Article 26(2) of Regulation (EU) 2018/1999 in accordance with the format set out in Annex VI:

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

(b) in separate columns, the split between emissions covered by Directive 2003/87/EC and emissions covered by Regulation (EU) 2018/842 by source category, where available.

Article 8

General rules for reporting on greenhouse gas inventories

Member States shall report the information referred to in Article 26(3) of Regulation (EU) 2018/1999 by completing, in accordance with the greenhouse gas inventory guidelines and with the rules provided for in this Regulation:

(a) the common reporting tables by providing a complete set of spread sheets or Extensible Markup Language (XML) files, depending on the availability of the appropriate software, and covering Member State’s geographical scope under Regulation (EU) 2018/1999;

(b) the information as specified in Articles 9 to 23 of this Regulation.

Article 9

Reporting on recalculations

Member States shall report the reasons for recalculations of greenhouse gas emissions and removals referred to in point (d) of Part 1 of Annex V to Regulation (EU) 2018/1999 in the years 1990, 2005 and X-3; how the time series consistency for all reported years is maintained in writing in the form of a draft of the dedicated summary chapter on recalculations of the national inventory report.

Article 10

Reporting on implementation of recommendations

Article 11

Reporting on inventory methods, emission factors and on related methodological descriptions for Union key categories

Member States shall provide the following information for the preparation of the Union inventory report referred to in point (m) of Part 1 of Annex V of Regulation (EU) 2018/1999:

(a) summary information on the methods and emission factors used for the Union’s key categories within the relevant XML files of the common reporting tables;

(b) for those Union key categories, where information on methods and emission factors is not contained in the common reporting tables, information in accordance with Part 3 of Annex IX of this Regulation;

(c) updated summary methodological descriptions for the Union’s key categories in accordance with the format set out in Part 4 of Annex IX.

For the purpose of reporting under paragraph 1, the Commission shall provide the Member States with the following:

(a) the list of the most recent Union’s key categories by 31 October in accordance with the format set out in Part 1 of Annex IX;

(b) the updated list referred to in paragraph 2(a) with changes highlighted by 28 February;

(c) where available, information on inventory methods, emission factors and on summary methodological descriptions by 31 October in accordance with the format set out in Part 2 of Annex IX;

(d) the updated information referred to in paragraph 2(c) by 28 February.

Article 12

Reporting on uncertainty and completeness

Member States shall report the information on the general assessment of completeness referred to in point (m) of Part 1 of Annex V to Regulation (EU) 2018/1999 in the national inventory report, specifying:

(a) the categories, which were reported as not estimated (NE), as defined in the transparency MPGs, and detailed explanations for the use of this notation key especially where the greenhouse gas inventory guidelines provide methods for estimation of greenhouse gases;

(b) the geographical coverage of the greenhouse gas inventory, and any differences between the geographical coverage under the UNFCCC and the Paris Agreement and under Regulation (EU) 2018/1999.

Article 13

Reporting on indicators

Member States shall report information on indicators referred to in point (e) of Part 1 of Annex V to Regulation (EU) 2018/1999 in accordance with the format set out in Annex XI.

Article 14

Reporting on consistency of reported emissions with data from the EU Emissions Trading System

Article 15

Reporting on consistency of the reported data on air pollutants

Member States shall report information on the results of the checks referred to in point (j)(i) of Part 1 of Annex V to Regulation (EU) 2018/1999 and on the consistency of the data pursuant to point (b) of Part 1 of Annex V to Regulation (EU) 2018/1999 in a textual format, specifying

(a) whether the emissions estimates of carbon monoxide (CO), sulphur dioxide (SO2), nitrogen oxides (NOx) and volatile organic compounds, in inventories submitted by the Member State under Directive (EU) 2016/2284 are consistent with the corresponding emission estimates in greenhouse gas inventories under Regulation (EU) 2018/1999;

(b) the submission dates of the reports under Directive (EU) 2016/2284 that were compared with the inventory submission under Regulation (EU) 2018/1999.

Article 16

Reporting on consistency of the data reported on fluorinated greenhouse gases

Member States shall report the information on the results of the checks referred to in point (j)(ii) of Part 1 of Annex V to Regulation (EU) 2018/1999 in a textual format, specifying:

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

(b) the main results of the checks and explanations for the main inconsistencies;

(c) whether the data collected by operators under Article 6(1) of Regulation (EU) No 517/2014 of the European Parliament and of the Council (²) were made use of and how;

(d) the reasons why the checks were not considered to be relevant, where those checks were not performed.

Article 17

Reporting on consistency with energy statistics

Article 18

Reporting on changes in descriptions of national inventory systems or registries

Member States shall clearly state in the relevant chapters of the national inventory report if there were no changes in the description of their national inventory systems or, if applicable, of their national registries referred to in points (k) and (l) of Part 1 of Annex V to Regulation (EU) 2018/1999 since the previous submission of the national inventory report.

Article 19

Reporting on greenhouse gas emissions covered by Regulation (EU) 2018/842

Member States shall report anthropogenic emissions of greenhouse gases listed in Part 2 of Annex V to Regulation 2018/1999 in the scope specified in Article 2(1) of Regulation (EU) 2018/842, as referred to in point (a) of Part 1 of Annex V to Regulation (EU) 2018/1999, and updates of such information referred to in point (d) of Part 1 of Annex V to Regulation (EU) 2018/1999 in accordance with the format set out in Annex XV to this Regulation.

Article 20

Reporting on summary information on concluded transfers in accordance with Regulation 2018/841

Member States shall report the summary information on concluded transfers pursuant to Articles 12 and 13 of Regulation (EU) 2018/841, referred to in point (f) of Part 1 of Annex V to Regulation (EU) 2018/1999, in accordance with the format set out in Annex XVI to this Regulation. After compilation by the Commission, a summary of the information provided pursuant to this paragraph shall be made available within three months from receiving the reports by Member States, in electronic form. In this summary, the range of prices paid per land mitigation units transaction shall be provided.

Article 21

Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842

Article 22

Reporting information on intended use of flexibilities in accordance with Regulation (EU) 2018/842

Article 23

Reporting on the use of revenues from transfers in accordance with Regulation (EU) 2018/842

Member States shall report the information on the use of revenues in accordance with Article 5(6) of Regulation (EU) 2018/842 referred to in point (n) of Part 1 of Annex V to Regulation (EU) 2018/1999 in accordance with the format set out in Annex XIX to this Regulation.

Article 24

Reporting on accounted greenhouse gas emissions and removals

Member States shall report accounted greenhouse gas emissions and removals pursuant to Article 26(5) of Regulation (EU) 2018/1999 in accordance with the format set out in Annex XX.

Article 25

Timescales for cooperation and coordination in preparing the Union greenhouse gas inventory and the UNFCCC review

CHAPTER IV

REQUIREMENTS ON THE ESTABLISHMENT, OPERATION AND FUNCTIONING OF NATIONAL INVENTORY SYSTEMS

Article 26

Functions of national inventory systems

In the implementation of the national inventory systems pursuant to Article 37 of Regulation (EU) 2018/1999, each Member State shall:

(a) establish and maintain the institutional, legal and procedural arrangements necessary to perform the functions pursuant to Articles 27 to 29, between the government agencies and other entities responsible for the performance of all functions;

(b) ensure sufficient capacity for timely performance of the functions pursuant to Articles 27 to 29, including data collection for estimating anthropogenic GHG emissions by sources and removals by sinks and arrangements for technical competence of the staff involved in the inventory development process.

Article 27

Inventory planning

As part of its inventory planning, each Member State shall:

(a) designate a single national entity with overall responsibility for the national inventory and make available its postal and electronic addresses;

(b) define and allocate specific responsibilities in the inventory development process, including those relating to choice of methods, data collection, particularly activity data and emission factors from statistical services and other entities, processing and archiving, and quality control and quality assurance;

(c) elaborate an inventory quality assurance and quality control plan which describes specific quality control procedures to be implemented during the inventory development process, facilitate the overall quality assurance procedures to be conducted and establish quality objectives;

(d) consider establishing processes for the official consideration and approval of the inventory, if relevant including any recalculations, prior to its submission and to respond to any issues raised by the inventory review processes.

Article 28

Inventory preparation

In accordance with the greenhouse gas inventory guidelines, each Member State shall:

(a) identify key categories and prepare estimates applying appropriate methods to estimate emissions and removals from key categories;

(b) collect sufficient activity data, process information and emission factors necessary to support the methods selected for estimating anthropogenic GHG emissions by sources and removals by sinks;

(c) make a quantitative estimate of inventory uncertainty for each category and for the inventory in total and prepare recalculations of previously submitted estimates of anthropogenic GHG emissions by sources and removals by sinks;

(d) compile the national inventory and implement general inventory quality control procedures in accordance with their quality assurance and quality control plan.

As part of its inventory preparation, each Member State shall where appropriate:

(a) apply category-specific quality control procedures for key categories and for individual categories where significant methodological and/or data revisions have occurred, in accordance with the greenhouse gas inventory guidelines;

(b) provide for a basic review of the inventory by an independent third party or personnel not involved in the inventory development,, before the submission of the inventory, in accordance with the planned quality assurance procedures referred to in Article 27(1)(c);

(c) provide for a more extensive review for key categories and categories where significant changes in methods occurred;

(d) based on the reviews according to the transparency MPGs and in accordance with Article 38 of Regulation (EU) 2018/1999 and periodic internal evaluations of the inventory preparation process, re-evaluate the inventory planning process in order to meet the established quality objectives referred to in Article 27(1)(c) of this Regulation.

Article 29

Inventory management

As part of their inventory management, each Member State shall:

(a) each year for the reported time series, archive inventory information including: all disaggregated emission factors, activity data, and documentation about how these were generated and aggregated; internal documentation on quality assurance and quality control procedures, external and internal reviews, documentation on annual key sources and key source identification and planned inventory improvements.

(b) provide review teams under the transparency MPGs and Article 38 of Regulation (EU) 2018/1999 with access to all archived information used by the Member State to prepare the inventory, taking into account country-specific confidentiality rules.

(c) respond to requests for clarifying inventory information resulting from the different stages of the review processes of the inventory information, and information on the national system, in a timely manner.

CHAPTER V

PROCEDURE AND SCHEDULE FOR CARRYING OUT THE COMPREHENSIVE REVIEW

Article 30

Procedure for the comprehensive review

Article 31

Technical corrections

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 2027 and 30 August 2032 respectively.

Article 33

Cooperation with Member States

Member States shall:

(a) participate in the review pursuant to the schedule set out in Annex XXII;

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

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

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

Article 34

Schedule for the comprehensive reviews

The comprehensive review shall be carried out pursuant to the time schedule set out in Annex XXII.

CHAPTER VI

POLICIES AND MEASURES AND PROJECTIONS

Article 35

Submission processes for reporting

Member States shall use the e-platform referred to in Article 28 of Regulation (EU) 2018/1999 and linked tools and templates of the Commission, assisted by the European Environment Agency pursuant to Article 42 of Regulation (EU) 2018/1999, for the submission of the information pursuant to this Chapter.

Article 36

Reporting on national systems for policies and measures and projections

Member States shall provide the description of their national systems for reporting on policies and measures, or groups of measures, and projections referred to in point (a) of Annex VI to Regulation (EU) 2018/1999 in the format set out in Annex XXIII to this Regulation.

Article 37

Reporting on national policies and measures

Member States shall report the following information in a textual format:

(a) the updates relevant to their long-term strategies referred to in point (b) of Annex VI to Regulation (EU) 2018/1999;

(b) planned additional policies and measures referred to in point (d) of Annex VI to Regulation (EU) 2018/1999;

(c) links between different policies and measures and the contribution of those policies and measures to different projection scenarios, as referred to in point (e) of Annex VI to Regulation (EU) 2018/1999.

Article 38

Reporting on national projections

Member States shall provide the additional information on their national projections of anthropogenic greenhouse gas emissions by sources and removals by sinks referred to in Annex VII to Regulation (EU) 2018/1999 in a textual format, specifying:

(a) the projection results for total greenhouse gas emissions, emissions covered by Regulation (EU) 2018/842 and Directive 2003/87/EC respectively, and the projected emissions by sources and removals by sinks under Regulation (EU) 2018/841, pursuant to point (b) of Annex VII of Regulation (EU) 2018/1999;

(b) the results of the sensitivity analysis performed pursuant to point (d) of Annex VII of Regulation (EU) 2018/1999; (1) for the total reported greenhouse gas emissions, together with a brief explanation of which parameters were varied and how; (2) split on total emissions covered by Directive 2003/87/EC and by Regulation (EU) 2018/842 respectively and the projected emissions by sources and removals by sinks under the Regulation (EU) 2018/841, where such information is available;

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

(d) the methodologies used for the projections, including a brief description of the models used and their sectoral, geographical and temporal coverage, references to further information on the models and information on data sources, key exogenous assumptions and on the parameters used; pursuant to point (e) of Annex VII of Regulation (EU) 2018/1999.

CHAPTER VII

TRANSITIONAL AND FINAL PROVISIONS

Article 39

Repeal

Implementing Regulation (EU) No 749/2014 is repealed with effect from 1 January 2021, subject to the transitional provisions laid down in Article 40 of this Regulation.

Article 40

Transitional provision

By way of derogation from Article 39 of this Regulation, Articles 3 to 18 and 27 to 43 of Implementing Regulation (EU) No 749/2014 shall continue to have effect for the reports containing the data required for the years 2019 and 2020.

Article 41

Entry into force and application

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

It shall apply from 1 January 2021.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Information on national adaptation actions pursuant to Article 4

1. National circumstances, impacts, vulnerabilities, risks and adaptive capacity (⁴)

1.1National circumstances relevant to adaptation actions:

1.2Climate monitoring and modelling framework:

1.3Assessment of climate impacts, vulnerability and risks, including adaptive capacity:

Table 1 - Classification of climate-related hazards (⁸) Temperature-related Wind-related Water-related Solid mass-related Chronic Changing temperature (air, freshwater, marine water) Changing wind patterns Changing precipitation patterns and types (rain, hail, snow/ice) Coastal erosion Precipitation and/or hydrological variability Soil degradation (including desertification) Temperature variability

Ocean acidification Soil erosion Permafrost thawing

Saline intrusion

Solifluction Sea level rise Change in sea ice cover Water scarcity Acute Heat wave Cyclone Drought Avalanche Cold wave/frost Storm (including blizzards, dust and sandstorms) Heavy precipitation (rain, hail, snow/ice) Landslide Wildfire Tornado Flood (coastal, fluvial, pluvial, ground water, flash) Subsidence Snow and ice load Glacial lake outburst

i. observed impacts of key hazards, including changes in frequency and magnitude; ii. likelihood of the occurrence of key hazards and exposure to them under future climate, drawing upon the best available climate modelling science; iii. vulnerability, including adaptive capacity; iv. risk of potential future impacts.

2.1Legal and policy frameworks and regulations, including National Adaptation Strategies (NAS), National Adaptation Plans (NAP) (¹⁰) and any sectoral adaptation plans.

2.2Overview of institutional arrangements and governance at the national level for:

2.3Overview of institutional arrangements and governance at the sub-national (¹³) level:

b) networks or other collaborations on adaptation across national authorities;

3.1Adaptation priorities

3.2Challenges, gaps and barriers to adaptation (¹⁴)

3.3Summaries of national strategies, policies, plans and efforts, with a focus on goals and objectives, foreseen actions (¹⁵), budget and timeline (¹⁶)

3.4Overview of the content of sub-national strategies, policies, plans and efforts

3.5Overview of efforts to integrate climate change adaptation into sectoral policies, plans and programs, including disaster risk management strategies and action plans

3.6Stakeholder engagement

Overview of measures in adaptation policy at the national level and good practice examples from the sub-national levels to engage with:

a) stakeholders particularly vulnerable to climate change impacts;

4.1Monitoring and evaluation methodology (¹⁸) related to:

4.2State of play of the implementation of measures planned under points 3.3 to 3.6, including an overview of the subnational level and the disbursement of funding to increase climate resilience. The reporting on funding shall cover:

4.3Evaluating progress towards the following (²¹):

4.4Steps taken to review and update the following:

b) national adaptation policies, strategies, plans, and measures.

4.5Overview of good practice with regard to steps taken to review and update subnational adaptation plans, policies, strategies and measures.

5.1Good practices and lessons learnt, including at sub-national level (²²)

5.2Synergies of adaptation actions with other international frameworks and/or conventions, in particular the Sustainable Development Goals and the Sendai Framework for Disaster Risk Reduction

5.3Cooperation with Union Member States, international cooperation, and with regional and international organisations (²³):

a) cooperation to share information and to strengthen science, institutions and adaptation knowledge;

6.1Key contact details of national coordinator and organisation

6.2Relevant websites and social media sources used for communication on adaptation action at national and sub-national level, as appropriate

6.3Key reports and publications at national and sub-national level

6.4Any other relevant information.

ANNEX II

1		Amount for the year X-1
2		1 000 Euros	1 000 in domestic 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)
6	Total amount of revenues from auctioning of allowances or equivalent financial value disbursed for the purposes specified in Article 10(3) of Directive 2003/87/EC
7	Total amount of revenues from auctioning of allowances or equivalent financial value committed (3) but not disbursed for 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
9	Financial approach 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.
	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 — 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)	Comments
---	---	---	---
Year	2023	2024	2025
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 June until 31 December 2023.

| 1 | Type of use (¹) | Name of the project or programme | Short description | Category (²) | Amount for year X-1 | Status as disbursed and year (³) | Status as committed and year (⁴) | Visibility (⁵) | Maritime redistribution mechanism (⁶) | NECP / JTP (⁷) | Manufacturing of net-zero technologies | Comments | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | E.g. Article 10(3), point (a), of Directive 2003/87/EC, Article 10(3), point (b), of Directive 2003/87/EC, etc. | E.g. programme, activity, action or project title | Include implementing agency and reference to online source of more detailed description | Indicate the category that best corresponds from the options provided | 1 000 Euros | 1 000 Domestic Currency | Indicate year in which the revenues were generated | Indicate year in which the revenues were generated | Indicate how visibility is ensured and by whom (e.g. beneficiary, or relevant public body) | Tick the box if the project or programme uses Article 3ga(3) revenues | Indicate if implementing the NECP or a JTP with the action | Tick the box if the project or programme is for manufacturing of net-zero technologies (⁸) | E.g. explain gaps, qualitative information on specific uses if quantitative information is not available | | 3 | A | B | C | D | E | F | G | H | I | J | K | L | M | | 4 | | | | | | | | | | | | | | | 5 | | | | | | | | | | | | | | | (Add rows as necessary) | | | | | | | | | | | | | | | 6 | | Total amount of revenues or equivalent financial value used | | | Sum of column D | Sum of column E | | | | | | | | | 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; (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 CO2, in particular from solid fossil fuel power stations and a range of industrial sectors and subsectors, including in third countries, and 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 (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 2021 establishing 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. | | | | | | | | | | | | | |

| 1 | | Amount disbursed in the year X-1 | Amount committed in the year X-1 | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues from auctioning of allowances or the equivalent in financial value for international purposes (¹) | 1 000 Domestic currency, if applicable (²) | 1 000 Euros | 1 000 Domestic currency, if applicable (²) | 1 000 Euros | E.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other 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 through multilateral channels | | | | | Please specify which and the amounts per channel (³) | | 7 | Total amount for supporting developing countries through bilateral or regional channels | | | | | Please provide a short description and in which third 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. | | | | | | |

ANNEX III

Information on financial and technology support provided to developing countries pursuant to Article 6(1)

Channel	Recipient	Title of activity/ program/ project or other*	Funding source	Financial instrument	Type of support	Sector	Committed amount (a)	Provided amount (a)	Grant equivalent* (a)(b)	Sub-sector * (c)	Technology transfer/ Capacity Building* (d)	Additional Information* (e)
Bilateral/ Regional/ Other (specify)	Region/ Country		ODA/ OOF/ Other (specify)	Grant/ Concessional loan/ Non-concessional loan/ Equity/ Guarantee/ Insurance/ Other (specify)	Adaptation/ Mitigation/ Cross-cutting	Energy/ Transport/ Industry/ Agriculture/ Forestry/ Water and sanitation/ Cross-cutting/ Other (specify)					T/ C/ Both/ N/A

Notes:

(¹)The information elements marked with ‘*’ shall be completed as available.

(²)The information shall be reported per calendar year (X-1).

(^a) Amount shall be reported in domestic currency.

(^b) This information is to be provided as reported to the UN or the Organisation for Economic Cooperation and Development (OECD) in accordance with any internationally agreed information requirements.

(^c) The five-digit purpose codes introduced by the OECD Development Assistance Committee for reporting to the Creditor Reporting System (DAC CRS) may be used when reporting sub-sector information.

(^d) Member States shall indicate ‘T’ if the activity contributes to technology development and transfer objectives, ‘C’ if it contributes to capacity building objectives, ‘Both’ if cross-cutting and ‘N/A’ if not applicable.

(^e) Additional information shall be provided, such as a link to relevant program documentation or a description of the project.

| Channel | Multilateral institution | Title of activity/ program/ project or other * | Funding source | Financial instrument | Committed Amount (^a) (Core/ general) | Provided amount (^a) (Core/ general) | Committed Amount (^a) (Climate- specific) | Provided amount (^a) (Climate- specific) | Recipient* | Grant equivalent * (^a)(^b) | Inflow/ Outflow * (^c) |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Multilateral Multi- bilateral/ Other (specify) | | | ODA/ OOF/ Other (specify) | Grant/ Concessional loan/ Non-concessional loan/ Equity/ Guarantee/ Insurance/ Other (specify) | | | | | Global/ Regional/ Country | | Inflow/ Outflow | | Imputed multilateral contribution (^d) | Financial instrument | Type of support | Sector | Sub- Sector (^e) | Technology transfer/ Capacity building (^f) | Additional Information (^g) | | --- | --- | --- | --- | --- | --- | --- | | Yes/ No/ N/A | Grant/ Concessional loan/ Non-concessional loan/ Equity/ Guarantee/ Insurance/ Policy intervention/ Other (specify) | Adaptation/ Mitigation/ Cross-cutting | Energy/ Transport/ Industry/ Agriculture/ Forestry/ Water and sanitation/ Cross-cutting/ Other | | T/ C/ Both/ N/A | |

Notes:

(¹)The information elements marked with ‘*’ shall be completed as available.

(²)The information shall be reported per calendar year (X-1).

(^a) Amount shall be reported in domestic currency.

(^b) This information is to be provided as reported to the UN or OECD in accordance with any internationally agreed information requirements.

(^c) Member States shall indicate if the amount reported is based on the ‘inflow contribution’ to the multilateral institution or on the ‘outflow share’ of the multilateral institution’s financial resources.

(^d) Member States shall indicate if the ‘climate-specific’ amount is calculated following the OECD Imputed Multilateral Shares.

(^e) The OECD-DAC CRS five-digit purpose codes may be used when reporting sub-sector information.

(^f) Member States shall indicate ‘T’ if the activity contributes to technology development and transfer objectives, ‘C’ if it contributes to capacity building objectives, ‘Both’ if cross-cutting and ‘N/A’ if not applicable.

(^g) Additional information shall be provided, such as a link to relevant program documentation and description of the project.

Channel	Recipient	Title of activity/ program/ project or other	Type of public intervention	Type of support	Sector	Amount mobilised (a)	Sub-sector * (b)	Grant equivalent* (a) (c)	Amount of resources used to mobilise the support*	Additional Information * (d)
Bilateral/ Regional/ Multilateral	Global/ Region/ Country		Grant/ Concessional loan/ Non-concessional loan/ Equity/ Guarantee/ Insurance/ Capacity building/ Technology development and transfer/ Other (specify)	Adaptation/ Mitigation/ Cross-cutting	Energy/ Transport/ Industry/ Agricul-ture/ Forestry/ Water and sanitation/ Cross-cutting/ Other (specify)

Notes:

(¹)The information elements marked with ‘*’ shall be completed as available.

(²)The information shall be reported per calendar year (X-1).

(^a) Amount shall be reported in domestic currency.

(^b) The OECD-DAC CRS five-digit purpose codes may be used when reporting sub-sectoral information.

(^c) This information is to be provided as reported to the UN or OECD in accordance with any internationally agreed information requirements.

(^d) Additional information shall be provided, such as a link to relevant program documentation or a description of the project.

Template 1: Information on financial support mobilised through public interventions per activity (¹) (²) to be used in cases where it is impossible for a Member State to fill in Table 3

| |

| --- |

Notes:

(¹)The information elements marked with ‘*’ shall be completed as available.

(²)The information shall be reported per calendar year (X-1).

(^a) Amount shall be reported in domestic currency

(^b) The OECD-DAC CRS five-digit purpose codes may be used when reporting sub-sector information.

(^c) This information is to be provided as reported to the UN or OECD in accordance with any internationally agreed information requirements.

(^d) Additional information shall be provided, such as a link to relevant program documentation or a description of the project.

ANNEX IV

Qualitative methodological information pursuant to Article 6(2)

Template 1: Provision of qualitative methodological information as applicable and other information on definitions and methodologies

| |

| --- |

| |

| --- |

ANNEX V

Available information on the planned provision of support pursuant to Article 6(3)

Year/ period	Recipient (a)	Title of activity/ program/ project	Projected amount to be provided (b)	Type of support	Technology transfer/ Capacity Building (c)	Additional Information (d)
	Global/ Region/ Country			Mitigation/ Adaptation/ Cross-cutting	T/ C/ Both/ N/A

Notes:

(^a)Member States shall provide information on the recipient country/region at the preferred level of disaggregation.

(^b)Where possible, Member States shall provide the amount of support to be provided in domestic currency (recommended to provide face-value on a commitment basis).

(^c)Member States shall indicate ‘T’ if the activity contributes to technology development and transfer objectives, ‘C’ if it contributes to capacity building objectives, ‘Both’ if cross-cutting and ‘N/A’ if not applicable.

(^d)Additional information shall be provided, such as a link to relevant program documentation, a description of the project, or available information in accordance with Article 9(5) of the Paris Agreement.

Template 1: Available information on the planned provision of support per activity/program/project to be used in cases where it is impossible for a Member State to fill in Table 1

| |

| --- |

Notes:

(^a)Member States shall provide information on the recipient country/region at the preferred level of disaggregation.

(^b)Where possible, Member States shall provide the amount of support to be provided in domestic currency (recommended to provide face-value on a commitment basis).

(^c)Member States shall indicate ‘T’ if the activity contributes to technology development and transfer objectives, ‘C’ if it contributes to capacity building objectives, ‘Both’ if cross-cutting and ‘N/A’ if not applicable.

(^d)Additional information shall be provided, such as a link to relevant program documentation, a description of the project, or available information in accordance with Article 9(5) of the Paris Agreement.

ANNEX VI

Reporting on approximated greenhouse gas inventories pursuant to Article 7

| Member State: | |

| --- | --- | | Reported year ‘t-1’ | | | Reporting year ‘t’ | | | GREENHOUSE GAS SOURCE AND | CO2 (¹) | CH4 | N2O | HFCs | PFCs | SF6 | Unspecified mix of HFCs and PFCs | NF3 | Total | | ETS | Effort Sharing (³) | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | SINK CATEGORIES | CO2 equivalent (kt) | | CO2 equivalent (kt) | | | | | | | | | | | Total (net emissions) (¹) | | | | | | | | | | | | | | 1. Energy | | | | | | | | | | | | | | A. Fuel combustion (sectoral approach) | | | | | | | | | | | | | | 1. Energy industries | | | | | | | | | | | | | | 2. Manufacturing industries and construction | | | | | | | | | | | | | | 3. Transport | | | | | | | | | | | | | | 4. Other sectors | | | | | | | | | | | | | | 5. Other | | | | | | | | | | | | | | B. Fugitive emissions from fuels | | | | | | | | | | | | | | 1. Solid fuels | | | | | | | | | | | | | | 2. Oil and natural gas | | | | | | | | | | | | | | C. CO2 transport and storage | | | | | | | | | | | | | | 2. Industrial processes and product use | | | | | | | | | | | | | | A. Mineral industry | | | | | | | | | | | | | | B. Chemical industry | | | | | | | | | | | | | | C. Metal industry | | | | | | | | | | | | | | D. Non-energy products from fuels and solvent use | | | | | | | | | | | | | | E. Electronic Industry | | | | | | | | | | | | | | F. Product uses as ODS substitutes | | | | | | | | | | | | | | G. Other product manufacture and use | | | | | | | | | | | | | | H. Other | | | | | | | | | | | | | | 3. Agriculture | | | | | | | | | | | | | | A. Enteric fermentation | | | | | | | | | | | | | | B. Manure management | | | | | | | | | | | | | | C. Rice cultivation | | | | | | | | | | | | | | D. Agricultural soils | | | | | | | | | | | | | | E. Prescribed burning of savannahs | | | | | | | | | | | | | | F. Field burning of agricultural residues | | | | | | | | | | | | | | G. Liming | | | | | | | | | | | | | | H. Urea application | | | | | | | | | | | | | | I. Other carbon-containing fertilizers | | | | | | | | | | | | | | J. Other | | | | | | | | | | | | | | 4. Land use, land-use change and forestry (¹) | | | | | | | | | | | | | | A. Forest land | | | | | | | | | | | | | | B. Cropland | | | | | | | | | | | | | | C. Grassland | | | | | | | | | | | | | | D. Wetlands | | | | | | | | | | | | | | E. Settlements | | | | | | | | | | | | | | F. Other land | | | | | | | | | | | | | | G. Harvested wood products | | | | | | | | | | | | | | H. Other | | | | | | | | | | | | | | 5. Waste | | | | | | | | | | | | | | A. Solid waste disposal | | | | | | | | | | | | | | B. Biological treatment of solid waste | | | | | | | | | | | | | | C. Incineration and open burning of waste | | | | | | | | | | | | | | D. Waste water treatment and discharge | | | | | | | | | | | | | | E. Other | | | | | | | | | | | | | | 6. Other (as specified in summary 1.A) | | | | | | | | | | | | | | Memo items: | | | | | | | | | | | | | | International bunkers | | | | | | | | | | | | | | Aviation | | | | | | | | | | | | | | Navigation | | | | | | | | | | | | | | | | | | | | | | | | | | | | CO2 emissions from biomass | | | | | | | | | | | | | | CO2 captured | | | | | | | | | | | | | | | | | | | | | | | | | | | | Indirect CO2 (²) | | | | | | | | | | | | | | Total CO2 equivalent emissions without land use, land-use change and forestry | | | | | | | | | | | | | | Total CO2 equivalent emissions with land use, land-use change and forestry | | | | | | | | | | | | | | Total CO2 equivalent emissions, including indirect CO2, without land use, land-use change and forestry | | | | | | | | | | | | | | Total CO2 equivalent emissions, including indirect CO2, with land use, land-use change and forestry | | | | | | | | | | | | |

Notes:

(¹)For carbon dioxide (CO2) from land use, land-use change and forestry the net emissions/removals are to be reported. For the purposes of reporting, the signs for removals are always negative (-) and for emissions positive (+).

(²)For Member States that report indirect CO2, the national totals shall be provided with and without indirect CO2.

(³)Emissions within the scope of Regulation (EU) 2018/842.

| Brief description of the key drivers underpinning the increase or decrease in GHG emissions in x-1 (proxy) compared to x-2 (inventory). If this information is publicly available please include the hyperlink to the relevant website. Information on the uncertainties associated with the estimations for the LULUCF sector may also be provided. |

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ANNEX VII

Overview of reporting on greenhouse gas inventories pursuant to Article 8(2) (¹), (²)

[Article of] This Regulation	Information to be provided in the National Inventory Report (tick)	Information to be provided in a separate annex to NIR (tick)	Reference to chapter in the NIR or in separate annex (specify)
Article 9 Reporting on recalculations	Obligatory	Not applicable	Chapter of the NIR on ‘Recalculations and improvements’
Article 10 Reporting on implementation of recommendations in Table 1 of Annex VIII	Obligatory	Obligatory	Chapter of the NIR on recalculations and improvements
Article 10 Reporting on implementation of recommendations in Table 2 of Annex VIII	Not applicable	Obligatory
Article 12(1) Reporting on uncertainty	Not applicable	Obligatory
Article 12(2) Reporting on completeness	Obligatory	Not applicable	In the respective table of the CRT and in the respective chapters of the NIR
Article 14(1) Reporting on consistency of reported emissions with data from the emissions trading scheme (Annex XII data)	Not applicable	Obligatory
Article 14(2) Reporting on consistency of reported emissions with data from the emissions trading scheme (textual information)	Possible	Possible	If in the NIR: In the relevant sections of the NIR
Article 15 Reporting on consistency of the reported data on air pollutants	Possible	Possible	If in the NIR: Chapter of the NIR on ‘quality assurance, quality control and verification plan’
Article 16 Reporting on consistency of the data reported on fluorinated greenhouse gases	Possible	Possible	If in the NIR: In the relevant sections of the NIR
Article 17 Reporting on consistency with energy statistics	Possible	Possible	If in the NIR: In the relevant sections of the NIR
Article 18 Reporting on changes in descriptions of national inventory systems or registries	Obligatory	Not applicable	In the relevant chapters of the NIR

Notes:

(¹)Information to be submitted by 15 January shall be submitted as draft chapters of the NIR or respective separate annexes.

(²)The entry ‘possible’ means that Member States shall choose whether to report the information either in the NIR or in a separate annex to the NIR

ANNEX VIII

Reporting on implementation of recommendations pursuant to Article 10

| Year of latest UNFCCC inventory review | | | | | |

| --- | --- | --- | --- | --- | --- | | CRT category/issue | Review recommendation | Review report/paragraph | Member State response/status of implementation | Reason for non-implementation | Chapter/section in the NIR | | | | | | | |

| Year of latest EU-internal inventory review | | | | |

| --- | --- | --- | --- | --- | | CRT category/issue | Review recommendation, technical correction or revised estimate | Review report/paragraph | Member State response/status of implementation | Chapter/section in the NIR | | | | | | |

ANNEX IX

Reporting on inventory methods, emission factors and on related methodological descriptions for Union key categories pursuant to Article 11

Part 1	Part 2	Part 3	Part 4
A	B	C	D	E	F	G	H	I	J	K	L	M	N	O
Information to be provided by the Commission	Information to be reported by Member States
Identification of Union key categories	Information related to the Union key categories
by 31 October of the year previous to the submission and by 28 February of the current inventory submission	For Union key categories identified in column B, by 15 January and 15 March	For Union key categories identified in column A, by 15 January and 15 March
List of Union key categories (a)	tick to identify key categories where the information on methods and emission factors are not available or reported by Member State in the CRT	tick to identify as a new Union key category compared to the previous Union greenhouse gas inventory	Methods used in the Member State’s latest inventory (b)	Emission factors used in the Member State’s latest inventory (b)	Member State’s summary methodological descriptions in the latest inventory (c)	reference (section number) to the description in the final NIR (c) (g)	tick to identify as a new Union key category compared to the latest Union greenhouse gas inventory (d)	Methods used in the Member State’s latest inventory (b)	Emission factors used in the Member State’s latest inventory (b)	tick to identify if the methods used in the latest inventory (column I) deviate from the methods used in the previous inventory (column D)	tick to identify if the emission factors used in the latest inventory (column J) deviate from the emission factors used in the previous inventory (column E)	Summary methodological descriptions in the latest inventory	tick to identify major changes in methodological descriptions (column M) compared to the previous inventory (column F)	reference (section number) to the description in the final NIR (g)

Notes:

(^a)The categories used in the Union key category analysis shall be specified by the Commission by category code, category title, assessed greenhouse gas and, where applicable, fuel type. For example: 1.A.1.a, Public Electricity and Heat Production, Gaseous Fuels, CO2.

(^b)Notation keys (abreviations) for ‘method applied’ and ‘emission factors’ used in the common reporting tables’ summary sheet on methods and emission factors used.

(^c)Information of the previous year’s description to be included by 31 October 2023, for the first time.

(^d)Column H is to be provided by the Commission.

(^e)Information in column F is to be provided by the Commission by 31 October 2023, for the first time.

(^f)Changes related to information reported in columns I, J, K and L shall only be reported, if applicable, for key categories identified in column B.

(^g)‘Final NIR’ means the latest available complete NIR submitted to the EU.

ANNEX X

Reporting on uncertainty and completeness pursuant to Article 12

| A | B | C | D | E | F | G | H | I | J | K | L | M |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | IPCC category | Gas | Base year emissions or removals | Year x emissions or removals | Activity data uncertainty | Emission factor / estimation parameter uncertainty | Combined uncertainty | Contribution to Variance by Category in Year x | Type A sensitivity | Type B sensitivity | Uncertainty in trend in national emissions introduced by emission factor / estimation parameter uncertainty | Uncertainty in trend in national emissions introduced by activity data uncertainty | Uncertainty introduced into the trend in total national emissions | | | | Input data | Input data | Input data Note A | Input data Note A | | | Note B | | I * F Note C | Note D | K² + L² | | | | Gg CO2 equivalent | Gg CO2 equivalent | % | % | % | | % | % | % | % | % | | E.g., 1.A.1. Energy industries fuel 1 | CO2 | | | | | | | | | | | | | E.g., 1.A.1. Energy industries fuel 2 | CO2 | | | | | | | | | | | | | Etc. | … | | | | | | | | | | | | | Total | | Σ C | Σ D | | | | Σ H | | | | | Σ M | | | | | | | Percentage uncertainty in total inventory: | | | | | Trend uncertainty: | | | | Source:  2006 IPPC guidelines, Volume 1, Table 3.2 Approach 1 uncertainty calculation | | | | | | | | | | | | |

ANNEX XI

Reporting on indicators pursuant to Article 13

| No | Nomenclature in Eurostat energy efficiency indicators | Indicator | Numerator / denominator (¹) (⁴) | Guidance / definitions (²) (³) | Year X-2 |