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)

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 |

| --- | --- | --- | --- | --- | --- | | 1 | TRANSFORMATION B0 | Specific CO2 emissions of public and auto-producer power plants, t/TJ | CO2 emissions from public and auto-producer thermal power stations, kt | CO2 emissions from all fossil fuel combustion for gross electricity and heat production by public and auto-producer thermal power and combined heat and power plants. Emissions from heat only plants are not included. | | | All products – output by public and auto-producer thermal power stations, PJ | Gross electricity produced and any heat sold to third parties (combined heat and power plants - CHP) by public and auto-producer thermal power and combined heat and power plants. Output from heat only plants is not included. Public thermal plants generate electricity (and heat) for sale to third parties, as their primary activity. They may be privately or publicly owned. Auto-producer thermal power stations generate electricity (and heat) wholly or partly for their use as an activity, which supports their primary activity. The gross electricity generation is measured at the outlet of the main transformers, i.e. the consumption of electricity in the plant auxiliaries and in transformers is included. (source: energy balance) | | | | | | 2 | TRANSFORMATION E0 | Specific CO2 emissions of auto-producer plants, t/TJ | CO2 emissions from auto-producers, kt | CO2 emissions from all fossil fuel combustion for gross electricity and heat production by auto-producer thermal power and combined heat and power plants. | | | All products output by auto-producer thermal power stations, PJ | Gross electricity produced and any heat sold to third parties (combined heat and power - CHP) by auto-producer thermal power and combined heat and power plants. Auto-producer thermal power stations generate electricity (and heat) wholly or partly for their use as an activity, which supports their primary activity. The gross electricity generation is measured at the outlet of the main transformers, i.e. the consumption of electricity in the plant auxiliaries and in transformers is included (source: energy balance). | | | | | | 3 | INDUSTRY A1.1 | Total CO2 intensity - iron and steel industry, t/million euro | Total CO2 emissions from iron and steel, kt | CO2 emissions from combustion of fossil fuels in manufacture of iron and steel including combustion for the generation of electricity and heat (IPCC source category 1A2a), from the iron and steel production process (IPCC source category 2C1) and from ferroalloys production process (IPCC source category 2C2). | | | Gross value-added - iron and steel industry, billion Euro | Gross value added at constant 2016 prices in manufacture of basic iron and steel and of ferro-alloys (NACE 27.1), manufacture of tubes (NACE 27.2), other first processing of iron and steel (NACE (27.3), casting of iron (NACE 27.51) and casting of steel (NACE 27.52). (source: National Accounts) | | | | | | 4 | INDUSTRY A1.2 | Energy-related CO2 intensity — chemical industry, t/million euro | Energy-related CO2 emissions chemical industries, kt | CO2 emissions from combustion of fossil fuels in manufacture of chemicals and chemical products including combustion for the generation of electricity and heat (IPCC source category 1A2c). | | | gross value added — chemical industry, billion Euro | Gross value added at constant 2016 prices in manufacture of chemicals and chemical products (NACE 24) (source: National Accounts) | | | | | | 5 | INDUSTRY A1.3 | Energy-related CO2 intensity — glass, pottery and building materials industry, t/million euro | Energy-related CO2 emissions glass, pottery and building materials, kt | CO2 emissions from combustion of fossil fuels in manufacture of non-metallic mineral products (NACE 26) including combustion for the generation of electricity and heat. | | | gross value added — glass, pottery and buildings material industry, billion Euro | Gross value added at constant 2016 prices in manufacture of non-metallic mineral products (NACE 26) (source: National Accounts) | | | | | | 6 | INDUSTRY A1.4 | Energy-related CO2 intensity — food, drink and tobacco industry, t/million euro | Energy-related CO2 emissions from food, drink and tobacco industry, kt | CO2 emissions from combustion of fossil fuels in manufacture of food products and beverages and tobacco products including combustion for the generation of electricity and heat (IPCC source category 1A2e). | | | gross value-added — food, drink and tobacco industry, billion Euro | Gross value added at constant 2016 prices in manufacture of food products and beverages (NACE 15) and tobacco products (NACE 16) (source: National Accounts) | | | | | | 7 | INDUSTRY A1.5 | Energy-related CO2 intensity — paper and printing industry, t/million euro | Energy-related CO2 emissions paper and printing, kt | CO2 emissions from combustion of fossil fuels in manufacture of pulp, paper and paper products and publishing, printing and reproduction of recorded media including emissions from combustion for the generation of electricity and heat (IPCC source category 1A2d) | | | Gross value-added — paper and printing industry, billion Euro | Gross value added at constant 2016 prices in manufacture of pulp, paper and paper products (NACE 21) and publishing, printing and reproduction of recorded media (NACE 22) (source: National Accounts) | | | | | | 8 | HOUSEHOLDS A0 | Specific CO2 emissions of households for space heating, kg/m² | CO2 emissions of households for space heating, kt | CO2 emissions from fossil fuel combustion for space heating in households. | | | surface area of permanently occupied dwellings, million m² | Total surface area of permanently occupied dwellings | | | | | | 9 | SERVICES B0 | Specific CO2 emissions of commercial and institutional sector for space heating, kg/m² | CO2 emissions from space heating in commercial and institutional, kt | CO2 emissions from fossil fuel combustion for space heating in commercial and institutional buildings in the public and private sectors. | | | Surface area of services buildings, million m² | Total surface area of services buildings (NACE 41, 50, 51, 52, 55, 63, 64, 65, 66, 67, 70, 71, 72, 73, 74, 75, 80, 85, 90, 91, 92, 93, 99) | | | | | | 10 | TRANSPORT B0 | Specific diesel related CO2 emissions of passenger cars, g/km | CO2 emissions of diesel-driven passenger cars, kt | CO2 emissions from the combustion of diesel for all transport activity with passenger cars (IPCC source category 1A3bi only diesel) | | | Number of kilometres of diesel-driven passenger cars, billion km | Number of vehicle kilometres of total diesel-driven passenger cars licensed to use roads open to public traffic. (source: transport statistics) | | | | | | 11 | TRANSPORT B0 | Specific petrol related CO2 emissions of passenger cars, g/km | CO2 emissions of petrol-driven passenger cars, kt | CO2 emissions from the combustion of petrol for all transport activity with passenger cars (IPCC source category 1A3bi only petrol) | | | Number of kilometres of petrol-driven passenger cars, billion km | Number of vehicle kilometres of total petrol-driven passenger cars licensed to use roads open to public traffic. (source: transport statistics) | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall report numerator and denominator, if not included in the CRT.

(²)Member States shall follow this guidance. If they cannot follow exactly this guidance or if numerator and denominator are not entirely consistent, Member States shall clearly indicate this.

(³)The references to IPCC source categories refer to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.

(⁴)One billion means one thousand millions.

ANNEX XII

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 emissions [kt CO2eq] (3)	Verified emissions under Directive 2003/87/EC [kt CO2eq] (3)(5)	Ratio in % (Verified emissions/inventory emissions) (3)	Comment (2)
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 domestic aviation; for Directive 2003/87/EC: CO2 emissions from stationary installations under Article 2(1) of Directive 2003/87/EC)

| Category ⁽¹⁾ | CO2 emissions | | | |

| --- | --- | --- | --- | --- | | Greenhouse gas inventory emissions [kt] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 1.A  Fuel combustion activities, total | | | | | | 1.A  Fuel combustion activities, stationary combustion | | | | | | 1.A.1  Energy industries | | | | | | 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 | | | | | | 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 | | | | |

| Category ⁽¹⁾ | N2O emissions | | | |

| --- | --- | --- | --- | --- | | Greenhouse gas inventory emissions [kt CO2eq] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt CO2eq] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 2.B.2  Nitric acid production | | | | | | 2.B.3  Adipic acid production | | | | | | 2.B.4  Caprolactam, glyoxal and glyoxylic acid production | | | | | | Category ⁽¹⁾ | PFC emissions | | | | | Greenhouse gas inventory emissions [kt CO2eq] ⁽³⁾ | Verified emissions under Directive 2003/87/EC [kt CO2eq] ⁽³⁾⁽⁵⁾ | Ratio in % (Verified emissions/inventory emissions) ⁽³⁾ | Comment ⁽²⁾ | | | 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. CO2 emissions from the use of any biomass in stationary installations under Directive 2003/87/EC are accounted for as zero for the purposes of this Annex. | | | | |

ANNEX XIII

Reporting on consistency of the reported data on air pollutants pursuant to Article 15

EMISSION CATEGORIES	Emissions for pollutant X reported in greenhouse gas (GHG) inventory (in kt) (3)	Emissions for pollutant X reported under Directive 2016/2284 (NEC), submission version X (in kt) (3)	Absolute difference in kt (1) (3)	Relative difference in % (2) (3)	Explanations for differences
National Total (excluding LULUCF)
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 and other emissions from energy production
2. Industrial processes and product use
A. Mineral industry
B. Chemical industry
C. Metal industry
D. Non-energy products from fuels and solvent use
G. Other product manufacture and use
H. Other
3. Agriculture
B. Manure management
D. Agricultural soils
F. Field burning of agricultural residues
J. Other
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
6. Other

Notes:

(¹)Emissions reported in GHG inventory minus emissions reported in NEC inventory

(²)Difference in kt divided by emissions reported in GHG inventory

(³)Data to be reported up to one decimal point for kt and % values

ANNEX XIV

Reporting on consistency with energy statistics pursuant to Article 17(2)

FUEL TYPES	Apparent consumption reported in GHG inventory (TJ) (3)	Apparent consumption using data reported pursuant to Regulation (EC) No 1099/2008 (TJ) (3)	Absolute difference (1) (TJ) (3)	Relative difference (2) % (3)	Explanations for differences
Liquid fossil	Primary fuels	Crude oil
Orimulsion
Natural gas liquids
Secondary fuels	Gasoline
Jet kerosene
Other kerosene
Shale oil
Gas/diesel oil
Residual fuel oil
Liquefied petroleum gases (LPG)
Ethane
Naphtha
Bitumen
Lubricants
Petroleum coke
Refinery feedstocks
Other oil
Other liquid fossil
Liquid fossil totals
Solid fossil	Primary fuels	Anthracite
Coking coal
Other bituminous coal
Sub-bituminous coal
Lignite
Oil shale and tar sand
Secondary fuels	BKB and patent fuel
Coke oven/gas coke
Coal tar
Other solid fossil
Solid fossil totals
Gaseous fossil	Natural gas (dry)
Other gaseous fossil
Gaseous fossil totals
Waste (non-biomass fraction)
Other fossil fuels
Peat
Total

Notes:

(¹)Apparent consumption reported in GHG inventory minus apparent consumption using data reported pursuant to Regulation (EC) No 1099/2008

(²)Absolute difference divided by apparent consumption reported in GHG inventory

(³)Data to be reported up to one decimal point for TJ and % values

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 CO2eq | kt CO2eq | kt CO2eq | kt CO2eq | kt CO2eq | | C | Total greenhouse gas emissions without LULUCF⁽⁶⁾ | | | | | | | Ca | Negative emissions from CO2 captured from biomass combustion and transferred to long-term storage plus biogenic CO2 captured from industrial processes and transferred to long-term storages | | | | | | | D | Total verified emissions from stationary installations under Directive 2003/87/EC ⁽⁷⁾ | | | | | | | E | CO2 emissions from 1.A.3.a civil aviation | | | | | | | F | Total ESR emissions (= C-Ca-D-E) | | | | | | | G | Annual Emission Allocation as defined in the Implementing Act pursuant to Art. 4(3) 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. CO2 emissions from the use of any biomass in stationary installations under Directive 2003/87/EC are accounted for as zero for the 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. | | | | | | |

ANNEX XVI

Reporting on summary information on concluded transfers in accordance with Regulation 2018/841 pursuant to Article 20

| Information on transfers concluded in the year X-1 (¹) | |

| --- | --- | | Part 1: Overview of transfers concluded in the year X-1 | | | Number of transfers | | | Total amount sold by the reporting Member State in the year X-1 (t CO2eq) | | | Total amount acquired by the reporting Member State in the year X-1 (t CO2eq) | | | Part 2: Information related to specific transfers | | | Transfer 1 (²) | | | Transferred quantity (t CO2eq) | | | Affected accounting period (³) | | | Transferring Member State | | | Acquiring Member State | | | Price per t CO2eq | | | Date of the transfer agreement | | | Year of the expected transaction in the registry | | | Other information (such as related mitigation projects or programmes) | |

Notation X = reporting year

Notes:

(¹)Exceptionally, reporting in the first reporting year 2023 should cover also all transfers under Regulation (EU) 2018/841 concluded before 2022.

(²)Replicate for the number of transfers that occurred in the year X-1.

(³)Please select the 2021-2025 accounting period or the 2026-2030 accounting period.

ANNEX XVII

Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21

Table 1: Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21(1)

| Information on transfers concluded in the year X-1 (¹) | | |

| --- | --- | --- | | Part 1: Overview of transfers concluded in the year X-1 | | | | | Number of transfers | | | | Total quantity of Annual Emission Allocation Units (AEAs) sold by the reporting Member State in the year X-1 | | | | Total quantity of Annual Emission Allocation Units (AEAs) bought by the reporting Member State in the year X-1 | | | Part 2: Information related to specific transfers | | | | | Transfer 1 (²) | | | | Quantity of Annual Emission Allocation units (AEAs) | | | | Source year (³) of the transferred AEAs (⁴) | | | | Transferring Member State | | | | Acquiring Member State | | | | Price per AEA | | | | Date of the transfer agreement | | | | Year of the expected transaction in the registry | | | | Other information (such as related mitigation projects or programmes) | |

Notation: X = reporting year

Notes:

(¹)A concluded transfer means a concluded agreement to transfer Annual Emission Allocations between two or more Member States.

Exceptionally, reporting in the first reporting year 2023 should cover also all transfers under Regulation (EU) 2018/842 concluded before 2022.

(²)Replicate part 2 for the number of transfers that were concluded in the year X-1 and not yet previously reported pursuant to Article 26(3).

(³)The year of the debited compliance account of the transferring Member State.

(⁴)The source year is only to be reported in the report of a transferring Member State. Acquiring Member States reporting on concluded transfers do not need to report the source year.

Table 2: Reporting on summary information on concluded transfers in accordance with Regulation (EU) 2018/842 pursuant to Article 21(2) (^*1)

| Information on transfers concluded since 1^st January of the year X respectively since the previous monthly report submitted pursuant to Article 21(2) | | |

| --- | --- | --- | | Part 1: Overview of transfers concluded during the period covered by the report | | | | | Number of transfers | | | Part 2: Information related to specific transfers during the period covered by the report | | | | | Transfer 1 (¹) | | | | Quantity of Annual Emission Allocation units (AEAs) | | | | Source year (²) of the transferred AEAs (³) | | | | Transferring Member State | | | | Acquiring Member State | | | | | | | | Date of the transfer agreement | | | | Year of the expected transaction in the registry | | | | Other information (such as related mitigation projects or programmes) | |

Notation: x = reporting year

Notes:

(¹)Replicate part 2 for the number of transfers that were concluded since 1st January of the year X, respectively since the previous monthly report submitted.

(²)The year of the debited compliance account of the transferring Member State.

(³)The source year is only to be reported in the report of a transferring Member State. Acquiring Member States reporting on concluded transfers do not need to report the source year.

ANNEX XVIII

Reporting information on intended use of flexibilities pursuant to Article 22

Part 1: Overview of intended transfers to and from other Member States (1)
	Number of intended transfer categories to other Member States as specified in Part 2
Number of intended transfer categories from other Member States as specified in Part 3
Total quantity of Annual Emission Allocation Units (AEAs) intended to be sold by the reporting Member State
	Total quantity of Annual Emission Allocation Units (AEAs) intended to be bought by the reporting Member State
Part 2: Information related to specific categories of intended transfers to other Member States
	Intended transfer category 1 (2)
	Source year (3) of the AEAs intended to be transferred
	Type of transfer (4)
	Intended quantity of AEAs to be transferred
	Minimum expected price per AEA in € (optional information)
	Other relevant information (such as related mitigation projects or programmes)
Part 3: Information related to specific categories of intended transfers from other Member States
	Intended transfer category 1 (5)
	Intended quantity of AEAs to be acquired
	Compliance year (6) for the AEAs intended to be acquired
	Maximum expected price per AEA in € (optional information)
	Other relevant information (such as related mitigation projects or programmes)

Notes:

(¹)Sum of specific intended transfer categories reported in Part 2 and Part 3.

(²)Replicate part 2 for the number of intended transfer categories to other Member States (e.g. different types and source years).

(³)The year of the debited compliance account of the transferring Member State.

(⁴)Member States shall differentiate here transfers pursuant to the two types Article 5(4) and (5).

(⁵)Replicate part 3 for the number of intended transfer categories from other Member States (e.g. different compliance years).

(⁶)The year of the targeted compliance account of the acquiring Member State.

Part 1: Summary information on intended LULUCF compliance transfers (1)
	Number of intended LULUCF compliance transfers as specified in Part 2
	Total quantity of intended net removals to be used for LULUCF compliance transfers (t CO2eq)
Part 2: Information related to specific intended LULUCF compliance transfers
	Intended LULUCF compliance transfer 1 (2)
	Compliance year (3)
	Intended quantity of net removals to be used for the LULUCF compliance transfer (t CO2eq)
	Other relevant information

Notes:

(¹)Sum of specific intended LULUCF compliance transfers reported in Part 2.

(²)Replicate part 2 for each of the intended LULUCF compliance transfers, e.g. differentiated by removal year.

(³)The year of the targeted compliance account, as referred to in Article 7(1) of Regulation (EU) 2018/842.

ANNEX XIX

Reporting on the use of revenues from transfers pursuant to Article 23

| | | Total amount disbursed in the year X-1 | Of which amount disbursed in year X-1 and reported as committed in years before X-1 | Total amount committed, but not disbursed, in the year X-1 | Equivalent financial value used in the year X-1 (²) | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues generated from AEA transfers in year X-1 | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | 1 000 Euro | 1 000 in domestic currency, if applicable (¹) | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | 1 000 Euros | 1 000 in domestic currency, if applicable (¹) | Comments 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 of revenues from AEA transfers or equivalent financial value used in year X-1 to tackle climate change in the Union or in third countries | Sum of B5+B6 | Sum of C5+C6 | | | | | | | | | 5 | Of which amount used in year X-1 to tackle climate change in the Union (if data are available for separate reporting) | | | | | | | | | | | 6 | Of which amount used in year X-1 to tackle climate change in third countries (if data are available for separate reporting) | | | | | | | | | |

Notation: x = reporting year

Notes:

(¹)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed is to be used for the currency conversion.

(²)By reporting ‘equivalent financial value’ in Table 1, the Member State indicates that all values reported in Table 2-3 also represent equivalent financial value.

| 1 | Member State(s) where the revenues were used | Purpose for which revenues were used | Short description | Amount for the year X-1 | Status (³) | Type of use (⁴) | Financial instrument (⁵) | Implementing Agency | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Select one or several Member State(s) | e.g. programme, activity, action or project title | Including reference to online source of more detailed description, if available | 1 000 Euros | 1 000 Domestic Currency (²) | | Committed (e.g. planned to be used) but not disbursed/ disbursed | Select type of use | Select type of Financial instrument | e.g. responsible ministry | 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 | G | H | I | | 4 | | | | | | | Choose an item. | Choose an item. | Choose an item. | | | | 5 | | | | | | | Choose an item. | Choose an item. | Choose an item. | | | | (Add rows as necessary) | | | | | | | | | | | | | 6 | Total amount of revenues or equivalent financial value used | Sum of column C | Sum of column D | | | | | | | | |

Notation: x = reporting year

Notes:

(¹)This Table shall only be reported if applicable.

(²)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.

(³)Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the most appropriate category should be selected for the reported amounts. Consistent definitions should be used across the Tables.

Generally, ‘committed’ AEA transfer revenues are those which have been legally committed to be used for climate and energy purposes, but in some cases may not have yet been spent at the time of reporting. ‘Disbursed’ AEA transfer revenues are those which have been spent at the time of reporting. However, in some cases, ‘Commitment’ can refer to revenues that are only preliminarily planned to be used and ‘disbursement’ are those which have been transferred to a specific State Agency for a specific purpose or to a regional government.

(⁴)Types of use to be selected:

— funding of research and development and demonstration projects for reducing emissions and for adaptation;

— funding of initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;

— development of renewable energies to meet the commitment of the Union to using 32 % renewable energies by 2030;

— development of other technologies contributing to the transition to a safe and sustainable low-carbon economy;

— development of technologies that help meet the commitment of the Union to increase energy efficiency by 32,5 % by 2030; — forestry sequestration in the Union;

— environmentally safe capture and geological storage of CO2;

— encouragement of a shift to low-emission and public forms of transport;

— finance research and development in energy efficiency and clean technologies;

— measures intended to increase energy efficiency and insulation or to provide financial support in order to address social aspects in lower and middle income households;

— coverage of administrative expenses of the management of the ETS scheme;

— other reduction of greenhouse gas emissions;

— adaptation to the impacts of climate change;

— other domestic uses.

Member States shall avoid double counting of amounts in this Table. If a specific use fits to several types of uses, several types can be selected; however, the amount indicated is not to be multiplied but additional rows for types of uses are to be linked with one entry field for that amount.

Several categories may be selected if several financial instruments are relevant for the reported programme or project.

| 1 | | Amount committed in the year X-1 (²) | Amount disbursed in the year X-1 (²) | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues from AEA transfers (or the equivalent in financial value) for international purposes | 1 000 Euros | 1 000 Domestic currency, if applicable (³) | 1 000 Euros | 1 000 Domestic currency, if applicable (³) | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information (⁴) | | 3 | A | C | D | E | F | G | | 4 | Total amount used for supporting third countries other than developing countries | | | | | | | 5 | Total amount used supporting developing countries | | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount must be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(²)This Table shall only be reported if applicable.

(³)An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed is to be used for the currency conversion.

(⁴)Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts. Consistent definitions shall be used across the Tables.

| 1 | | Amount for the year X-1 | Status (²) | Type of support (³) | Financial instrument (⁴) | Sector (⁵) | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | Use of revenues from AEA transfers to support developing countries through multilateral channels (⁶) (⁷) | 1 000 Euros | 1 000 Domestic Currency (⁸) | | to be selected: committed/ disbursed | to be selected: mitigation, adaptation, cross-cutting, other, information not available | to be selected: grant, concessional loan, non-concessional loan, equity, other, information not available | to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available | e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information | | 3 | A | B | C | | E | F | G | H | I | | 4 | Total amount for supporting developing countries through multilateral channels | Sum of Column B | Sum of Column C | | | | | | | | 5 | of which used, if applicable, via multilateral funds | | | | | | | | | | 6 | Global Energy Efficiency and Renewable Energy Fund (GEEREF) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 7 | Adaptation Fund under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 8 | Special Climate Change FUND (SCCF) under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 9 | Green Climate Fund under the UNFCCC | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 10 | Least Developed Countries Fund | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 11 | UNFCCC Trust Fund for Supplementary Activities | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 12 | For multilateral support to REDD+ activities | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 13 | Other multilateral climate-related funds (please specify) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 14 | of which used, if applicable, via multilateral financial institutions | | | | | | | | | | 15 | Global Environmental Facility | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 16 | World Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 17 | International Finance Corporation (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 18 | African Development Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 19 | European Bank for Reconstruction and Development (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 20 | Inter-American Development Bank (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | 21 | Other multilateral financial institutions or support programmes, please specify (⁹) | | | | Choose an item. | Choose an item. | Choose an item. | Choose an item. | |

Notation: x = reporting year

Notes:

(¹)This Table is only to be reported if applicable.

(²)Information on the status shall be provided where available at disaggregate level. Member States should provide the definitions used for ‘commitment’ and disbursement’ as part of their report. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.

(³)To be reported if such information is available for multilateral fund or banks. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁴)The appropriate financial instrument shall be chosen. Several categories can be selected if several financial instruments are relevant for the respective row. Mostly grants are provided to multilateral institutions and other categories may not frequently be applicable. However more categories are used to achieve consistency with reporting requirements for biennial reports under the UNFCCC. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁵)Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.

(⁶)Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(⁷)The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.

(⁸)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.

(⁹)Only financial support provided which is climate-specific as e.g. indicated by CDC DAC indicators should be entered in this Table.

| 1 | Programme, activity, action or project title | Recipient country/region | Amount for the year X-1 | Status (³) | Type of support (⁴) | Sector (⁵) | Financial instrument (⁶) | Implementing Agency | Comments | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 2 | | | 1 000 Euros | 1 000 Domestic currency (⁷) | Tick if reporting ‘equivalent in financial value’ | to be selected: Committed/ disbursed | to be selected: Mitigation, Adaptation, REDD+, Cross- cutting, Other, information not available | to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available | to be selected: grant, concessional loan, non-concessional loan, equity, direct project investments, investment funds, fiscal support policies, financial support policies, other, information not available | E.g. government ministry | 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 | G | H | I | J | K | | 4 | | | | | ■ | Choose an item. | Choose an item. | Choose an item. | Choose an item. | | | | (Add rows as necessary) | | | | | | | | | | | | | 5 | Total amount for supporting developing countries through bilateral channels or regional support | | Sum of Column D | Sum of Column D | ■ | | | | | | |

Notation: x = reporting year

Notes:

(¹)Member States shall avoid double counting of amounts in this Table. If a specific use would fits into several rows, the most appropriate one shall be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.

(²)This Table shall only be reported if applicable.

(³)Information on the status shall be provided at least in Table 3, and should be provided in this Table, where available at disaggregate level. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.

(⁴)Only financial support provided which is climate-specific as e.g. indicated by OECD DAC indicators should be entered in this Table.

(⁵)Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ can only be selected if there is absolutely no information available for the respective row.

(⁶)The appropriate financial instrument shall be chosen. Several categories can be selected if several financial instruments are relevant for the respective row. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.

The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.

(⁷)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.

ANNEX XX

Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level		Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq)	Net emissions and removals (kt CO2eq) (calculated automatically)
Greenhouse gas source and sink sub-categories	Greenhouse gas source and sink categories	LULUCF Regulation Accounting subcategory	LULUCF Regulation Accounting category	2021	2022	2023	2024	2025	Total	2021	2022	2023	2024	2025	Total
4.A.1.  Forest land remaining forest land	4.A  Forest land	Forest land remaining forest land	Managed forest 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
4.B.1.  Cropland remaining cropland	4.B.  Cropland	Cropland remaining cropland	Managed cropland
4.B.2.1  Forest land converted to cropland	4.B.  Cropland	Forest land converted to cropland	Deforested land
4.B.2.2  Grassland converted to cropland	4.B.  Cropland	Grassland converted to cropland	Managed cropland
4.B.2.3  Wetlands converted to cropland	4.B.  Cropland	Wetland converted to cropland	Managed cropland
4.B.2.4  Settlements converted to cropland	4.B.  Cropland	Settlements converted to cropland	Managed cropland
4.B.2.5  Other land converted to cropland	4.B.  Cropland	Other land converted to cropland	Managed cropland
4.C.1.  Grassland remaining grassland	4.C.  Grassland	Grassland remaining grassland	Managed grassland
4.C.2.1  Forest land converted to grassland	4.C.  Grassland	Forest land converted to grassland	Deforested land
4.C.2.2  Cropland converted to grassland	4.C.  Grassland	Cropland converted to grassland	Managed grassland
4.C.2.3  Wetlands converted to grassland	4.C.  Grassland	Wetland converted to grassland	Managed grassland
4.C.2.4  Settlements converted to grassland	4.C.  Grassland	Settlements converted to grassland	Managed grassland
4.C.2.5  Other Land converted to grassland	4.C.  Grassland	Other land converted to grassland	Managed grassland
4.D.1.  Wetlands remaining wetlands	4.D.  Wetlands	Wetland remaining wetland	Managed wetland
4.D.2.1.1  Forest land converted to peat extraction	4.D.  Wetlands	Forest land converted to wetland	Deforested land
4.D.2.1.2  Cropland converted to peat extraction	4.D.  Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.1.3  Grassland converted to peat extraction	4.D.  Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.1.4  Settlements converted to peat extraction	4.D.  Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.1.5  Other land converted to peat extraction	4.D.  Wetlands	Other land converted to wetland	Managed wetland
4.D.2.2.1  Forest land converted to flooded land	4.D.  Wetlands	Forest land converted to wetland	Deforested land
4.D.2.2.2  Cropland converted to flooded land	4.D.  Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.2.3  Grassland converted to flooded land	4.D.  Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.2.4  Settlements converted to flooded land	4.D.  Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.2.5  Other land converted to flooded land	4.D.  Wetlands	Other land converted to wetland	Managed wetland
4.D.2.3.1  Forest land converted to other wetlands	4.D.  Wetlands	Forest land converted to wetland	Deforested land
4.D.2.3.2  Cropland converted to other wetlands	4.D.  Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.3.3  Grassland converted to other wetlands	4.D.  Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.3.4  Settlements converted to other wetlands	4.D.  Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.3.5  Other land converted to other wetlands	4.D.  Wetlands	Other land converted to wetland	Managed 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 settlements	4.E.  Settlements	Forest land converted to settlements	Deforested land
4.E.2.2  Cropland converted to settlements	4.E.  Settlements	Cropland converted to settlements	Managed cropland
4.E.2.3  Grassland converted to settlements	4.E.  Settlements	Grassland converted to settlement	Managed grassland
4.E.2.4  Wetlands converted to settlements	4.E.  Settlements	Wetland converted to settlement	Managed 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
4.F.2.1  Forest land converted to other land	4.F.  Other land	Forest land converted to other land	Deforested land
4.F.2.2  Cropland converted to other land	4.F.  Other land	Cropland converted to other land	Managed cropland
4.F.2.3  Grassland converted to other land	4.F.  Other land	Grassland converted to other land	Managed grassland
4.F.2.4  Wetlands converted to other land	4.F.  Other land	Wetland converted to other land	Managed wetland
4.F.2.5  Settlements converted to other land	4.F.  Other land	not accounted for under Regulation (EU) 2018/841
4.G  Harvested wood products; thereof: Harvested wood products from managed forest land(2)	4.G.  Harvested wood products	Harvested wood products from managed forest land	Managed forest land
4.G  Harvested wood products; thereof: the category of paper as referred to in Article 9(1)(a) of Regulation (EU) 2018/841	4.G.  Harvested wood products	Harvested wood products in line with Article 9(1)(a) of Regulation (EU) 2018/841from managed forest land	Managed forest land
4.G  Harvested wood products; thereof: Harvested wood products from afforested land(2)	4.G.  Harvested wood products	Harvested wood products from afforested land	Afforested land
4.G  Harvested wood products; thereof: Harvested wood products from deforested land	4.G.  Harvested wood products	not accounted for under Regulation (EU) 2018/841
4.G  Harvested wood products; thereof: Harvested wood products from other land	4.G.  Harvested wood products	not accounted for under Regulation (EU) 2018/841
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 separately for CO2, CH4, N2O (kt CO2eq)	Net emissions and removals (kt CO2eq) (calculated automatically)
	Greenhouse gas source and sink categories			2021	2022	2023	2024	2025	Total	2021	2022	2023	2024	2025	Total
	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
Table 1a Part 3: summary in accounting categories (automatically calculated)
				Net emissions and removals separately for CO2, CH4, N2O (kt CO2eq)	Net emissions and removals (kt CO2eq) (calculated automatically)
			LULUCF Regulation Accounting category	2021	2022	2023	2024	2025	Total	2021	2022	2023	2024	2025	Total
			Sum afforested land
			Sum deforested land
			Sum managed cropland
			Sum managed grassland
			Sum managed forest land
			Sum managed wetland
			Sum unaccounted
Notes: (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).

| | Land Accounting Categories | NET EMISSIONS/REMOVALS ⁽¹⁰⁾ | Accounting parameters | Accounting quantity ⁽³⁾ | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | 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 disturbances ⁽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 disturbances ⁽⁵⁾ | | | | | | | | | | A.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 CO2 eq per year. (⁷)  Technical corrections in accordance with Article 8(11) of Regulation 2018/841 and reported in kt CO2 eq per year. Member States are to report the technical corrections in 2027, but are encouraged to 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 (-). | | | | | | | | | |

| Identification code of geographic location⁽²⁾ | IDENTIFICATION OF NATURAL DISTURBANCES EVENT | AREA SUBJECT TO NATURAL DISTURBANCES IN THE YEAR WHEN IT WAS FIRST REPORTED | EMISSIONS FROM AREAS SUBJECT TO NATURAL DISTURBANCES | Background level ⁽⁷⁾ | Margin ⁽⁷⁾ | Trigger test ⁽⁸⁾ | ACCOUNTING QUANTITIES | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | Area subject to natural disturbances in the year when it was first reported | Area subject to natural disturbances in the inventory year | Total emissions ⁽⁴⁾ | Salvage Logging ⁽⁵⁾ | Emissions from natural disturbances ⁽⁶⁾ | Emissions in inventory year that can be exluded in the inventory year ⁽⁹⁾ | Subsequent removals in inventory year ⁽¹⁰⁾ | | | | | | | | | | | | | | | | | | | | | | | | | | Year of natural disturbances⁽³⁾ | Disturbance type | CO2 | CH4 | N2O | Emissions | Removals | | | | | | | | | | (kha) | (kt CO2 eq) | (kt CO2 eq) | (kt CO2 eq) | (Yes/No) | (kt CO2 eq) | | | | | | | | | | | Total for 2021 natural disturbances ^{(11), (12)} | Year: 2021 | Total for 2021 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2022 natural disturbances ^{(11), (12)} | Year: 2022 | Total for 2022 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2023 natural disturbances ^{(11), (12)} | Year: 2023 | Total for 2023 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2024 natural disturbances ^{(11), (12)} | Year: 2024 | Total for 2024 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | Total for 2025 natural disturbances ^{(11), (12)} | Year: 2025 | Total for 2025 natural disturbances ^{(11), (12)} | | | | | | | | | | | | | | . | | | | | | | | | | | | | | | | Documentation 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 provide 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 CO2 emissions from natural disturbances were 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. | | | | | | | | | | | | | | |

ANNEX XXI

Timescales for cooperation and coordination in preparing the Union greenhouse gas inventory report pursuant to Article 25(1)

| Element | Who | When | What |

| --- | --- | --- | --- | | 1. Submission of annual inventories (complete CRT and elements of the national inventory report) by Member States | Member States | Annually by 15 January | Elements listed in Article 26(3) of Regulation (EU) 2018/1999 | | 2. ‘Initial checks’ of Member State submissions | Commission (incl. DG ESTAT (Eurostat), DG JRC), assisted by European Environment Agency (EEA) | For the Member State submission from 15 January at the latest until 28 February | Checks to verify the transparency, accuracy, consistency, completeness and comparability of Member States’ inventories (by EEA). Comparison of energy data provided by Member States in the CRT with Eurostat energy data (sectoral and reference approach) by Eurostat and EEA. Check of Member States’ agriculture inventories by JRC (in consultation with Member States). Check of Member States’ land use, land-use change and forestry (LULUCF) inventories by EEA (in consultation with JRC and Member States). The findings of the initial checks will be documented. | | 3. Compilation of draft Union inventory and inventory report (elements of the Union inventory report) | Commission (incl. Euro stat, JRC), assisted by EEA | Until 28 February | Draft Union inventory and inventory report (compilation of Member State information), based on Member State inventories and additional information where needed (as submitted on 15 January). | | 4. Circulation of ‘initial check’ findings including notification of potential gap-filling | Commission assisted by EEA | 28 February | Circulation of ‘initial check’ findings including notification of potential gap-filling and making available the findings. | | 5. Circulation of draft Union inventory and inventory report | Commission assisted by EEA | 28 February | Circulation of the draft Union inventory on 28 February to Member States. Member States check data. | | 6. Submission of updated or additional inventory data and complete national inventory reports by Member States | Member States | By 15 March | Updated or additional inventory data submitted by Member States (to remove inconsistencies or to fill gaps) and complete national inventory reports. | | 7. Member State commenting on the draft Union inventory | Member States | By 15 March | If necessary, provide corrected data and comments to the draft Union inventory. | | 8. Member State responses to the ‘initial checks’ | Member States | By 15 March | Member States respond to ‘initial checks’ if applicable. | | 9. Circulation of follow-up initial check findings | Commission assisted by EEA | 15 March – 31 March | Evaluation of Member States’ responses to the initial-check findings and follow-up questions to Member States. | | 10. Estimates for data missing from a national inventory | Commission assisted by EEA | 31 March | The Commission prepares estimates for missing data by 31 March of the reporting year and communicates these to the Member States. | | 12. Comments from Member States regarding the Commission estimates for missing data | Member States | 7 April | Member States provide comments on the Commission estimates for missing data, for consideration by the Commission. | | 13. Member States responses to follow-up ‘initial checks’ | Member States | 7 April | Member States provide responses to follow up of ‘initial checks’. | | 14. Member States submissions to the UNFCCC | Member States | 15 April | Submissions to the UNFCCC (with a copy to EEA). | | 15. Final annual Union inventory (incl. Union inventory report) | Commission assisted by EEA | 15 April | Submission to UNFCCC of the final annual Union inventory. | | 16. Submission of any other resubmission after the initial check phase | Member States | When additional resubmissions occur | Member States provide to the Commission any other resubmission (CRT or national inventory report) which they provide to the UNFCCC secretariat after the initial check phase. |

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.

(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.

| Activity | Task description | Timing |

| --- | --- | --- | | Preparation of review material for the 2025, 2027 and 2032 comprehensive inventory reviews | Material for the 2025, 2027 and 2032 comprehensive inventory reviews shall be prepared based on 15 April submissions of the Member States. | 15 April — 25 April | | Desk based review and communication of questions to Memeber States | The technical expert review team (TERT) shall perform checks and compile questions to Member States based on 15 April submissions of the Member States. Questions shall be sent to Member States. | 25 April— 13 May | | 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 additional questions to Member States | The TERT shall meet to discuss responses from Member States, identify cross-cutting issues, ensure consistency of findings across Member States, agree upon recommendations, prepare potential technical corrections, etc. Additional questions shall be identified and sent to the Member States. | One week in the time period 25 May — 15 June | | Response to additional questions and potential technical corrections | Member States shall provide answers to additional questions and potential cases of technical corrections during the centralised review. | During the centralised review | | Communication of draft technical corrections | Draft technical corrections shall be sent to Member States. | One day after the end of the centralised 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 centralised review | | Compilation of draft review reports | The TERT shall compile draft review reports, including any unresolved issues and draft recommendations and, where applicable, details and justification for draft technical corrections. | 21 days after the end of the centralized review | | Potential in-country visit | In exceptional cases, where significant quality issues continue to exist in the inventories reported by Member States or the TERT is unable to resolve questions, an ad-hoc country visit may be undertaken. | 29 June — 9 August | | Communication of draft review reports to Member States | Draft review reports shall be sent to Member States | 21 days after the end of the centralised review | | Comments to draft review reports | Member States shall provide comments on the draft review reports, mentioning any comments they wish to include in the final review report. | 40 days after receipt of the draft review report | | Finalisation of review reports | Informal communication with Member States to follow up any outstanding issues if needed. The TERT shall finalise the review reports. The review reports shall be quality checks and edited. | 75 days after the end of the centralised 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 centralised review |

ANNEX XXIII

Format for reporting on national systems for policies and measures and projections pursuant to Article 36

The first report submitted pursuant to Article 36 shall provide a full description and contain all of the information listed in the Table below. For subsequent reporting years, only modifications of the national system for policies and measures and projections need to be reported.

| Reporting obligation | Fields for textual information | Examples of details that could be reported under this specific reporting obligation |

| --- | --- | --- | | Name and contact information for the entities with overall responsibility for the National Systems for policies and measures and projections | | — List the responsible entity or entities, and their specific roles and responsibilities. Identify the lead entity. — If such a description has already been provided, report changes to the name and contact information. | | Institutional arrangements in place for preparation of reports on policies and measures and of projections as well as for reporting on them, including an organogram | | — Define the overall structure/set-up of your national system. List all organisations involved in the preparation of the report on policies and measures and projections and in the archiving of information, their responsibilities, and their interactions. — Provide a description of the organogram to show the organisational structure of the National System for policies and measures and projections, including the functional and hierarchical inter-relationships between organisations. — If such a description of the national system has already been provided, report and explain changes to institutional arrangements. | | Legal arrangements in place for preparation of reports on policies and measures and of projections | | — Are there any legal arrangements in place to ensure reporting is completed, and/or data provided? Report the legislation and its scope. — If such a description has already been provided, report the changes to legal arrangements in place for the preparation of the report on policies and measures and projections. | | Procedural and administrative arrangements and timescales in place for the preparation of reports on policies and measures and of projections, to ensure the timeliness, transparency, accuracy, consistency, comparability and completeness of the information reported. | | — Report the cycle for preparation of report on policies and measures and of projections. — Summarise the methodologies and mechanisms how timeliness, transparency, accuracy, consistency, comparability and completeness of the information reported are ensured. — Report on assurance of consistency with preparation of reports on policies and measures, where relevant, and of projections under Directive (EU)2016/2284. — Optionally, provide diagrams that show the processes involved in the national system. These diagrams could include the information flows through the system, and at which points QC and QA measures are applied. — If such a description has already been provided, report the changes to procedural and administrative arrangements. | | Description of the information collection process | | — Provide a summary of the process for collecting information for developing policies and measures, evaluating policies and measures and for developing projections. Explain if and how consistent processes are used for collecting and using information for policies and measures and projections. — If such a description has already been provided, report the changes to the data collection process. | | Description of the alignment with the national inventory system | | — Provide information on the alignment with the national system for the GHG inventory, such as processes to ensure consistency of the data used. — Option to provide details of links to other climate reporting systems if relevant. — If such a description has already been provided, report changes to the links to the national system for greenhouse gas inventories. | | Description of the links to arrangements on integrated national energy and climate- reports pursuant to Art. 17 of Regulation (EU) 2018/1999 | | — Provide a summary of the linkages between the processes used to collect data related to policies and measures and projections, and relevant processes to report on progress other dimensions of the Energy Union, e.g. processes to foster consistent use of energy-related data for the development of policies and measures and projections and for integrated progress reporting. — If such a description has already been provided, report changes to the links to energy-related reporting systems. | | Description of the quality assurance and quality control activities for reporting of policies and measures and projections | | — Provide a summary of the Quality Control activities applied to help ensure accuracy and completeness in the policies and measures and Projections reports. Report the Quality Assurance activities in place. — If such a description has already been provided, report the changes to the quality control and quality assurance activities. | | Description of the process for selecting assumptions, methodologies and models for making projections of anthropogenic greenhouse gas emissions | | — Describe the process behind the selection of assumptions, methodologies and models used. Member States may also report the reasons for their choices, or cross reference to other reports providing this information. — If such a description has already been provided, report the changes to these processes. | | Description of procedures for the official consideration and approval of the Member States national system for policies and measures and projections | | — Describe the process for officially approving the national system or changes to the national system. — If such a description has already been provided, report the changes to this process. | | Information on relevant institutional administrative and procedural arrangements for domestic implementation of the EU’s nationally determined contribution, or changes to such arrangements | | — Refer to the arrangements for implementing policies and measures as means of domestic implementation and to the arrangements for national projections of anthropogenic greenhouse gas emissions by sources and removals by sinks as means to track domestic progress. — If such a description has already been provided, report the changes to such arrangements. | | Description of the stakeholder engagement undertaken in relation to the preparation of policies and measures and projections | | — Report a description of the stakeholder engagement undertaken in relation to the preparation of policies and measures and projections. Indicate which stakeholders were consulted, and any changes or improvements made. |

ANNEX XXIV

Reporting on national policies and measures pursuant to Article 37

PaM number	Name of policy or measure	Single or grouped policy or measure	In case of a grouped policy or measure, which single policies or measures does it cover	Geographical coverage (a)	Sector(s) affected (b)	GHG(s) affected (c)	Objective (d)	Quantified objective (e)	Short description	Assessment of the contribution of the policy or Measure to the achievement of the long-term strategy referred to in Article 15 Regulation (EU) 2018/1999	Type of policy Instrument (f)	Union policies which resulted in the implementation of the PaM	Status of implementation (h)	Implementation period	Projections scenario in which the PaM is included	Entities responsible for implementing the policy (i)	Indicators used to monitor and evaluate progress over time (j)	Reference to assessments and underpinning technical reports	General comments
Union policy (g)	Other	Start	Finish	Type	Name	Description	Year	Value

Notes: Abbreviations: GHG = greenhouse gas; LULUCF = land use, land-use change and forestry.

(^a)Member States shall select from the following categories: covering two or more countries, national, regional, local.

(^b)Member States shall select from the following sectors (more than one sector can be selected for cross-sectoral policies and measures): energy supply (comprising extraction, transmission, distribution and storage of fuels as well as the transformation of energy for heating and cooling and electricity production); energy consumption (comprising consumption of fuels and electricity by end users such as households, public administration; services, industry and agriculture); transport; industrial processes (comprising industrial activities that chemically or physically transform materials leading to greenhouse gas emissions, use of greenhouse gases in products and non-energy uses of fossil fuel carbon); agriculture; LULUCF; waste management/waste; other sectors.

(^c)Member States shall select from the following GHGs (more than one GHG can be selected): carbon dioxide (CO2); methane (CH4); nitrous oxide (N2O); hydrofluorocarbons (HFC); perfluorocarbons (PFC); sulphur hexafluoride (SF6); nitrogen trifluoride (NF3).

(^d)Objective means ‘initial statement of the outcomes (including results and impacts) intended to be achieved by the intervention’. Member States shall select from the following objectives (more than one objective may be selected, additional objectives may be added and specified under ‘other’):

For energy supply — increase in renewable energy sources in the electricity sector; increase in renewable energy in the heating and cooling sector; switch to less carbon-intensive fuels; enhanced non-renewable low carbon generation (nuclear); reduction of losses; efficiency improvement in the energy and transformation sector; carbon capture and storage or carbon capture and utilisation; control of fugitive emissions from energy production; other energy supply.

For energy consumption — efficiency improvements of buildings; efficiency improvement of appliances; efficiency improvement in services/tertiary sector; efficiency improvement in industrial end-use sectors; demand management/reduction; other energy consumption.

For transport — efficiency improvements of vehicles; modal shift to public transport or non-motorized transport; low carbon fuels; electric road transport; demand management/reduction; improved behaviour; improved transport infrastructure; reduce emissions from international air or maritime transport; other transport.

For industrial processes — installation of abatement technologies; improved control of fugitive emissions from industrial processes; improved control of manufacturing, fugitive and disposal emissions of fluorinated gases; replacement of fluorinated gases by gases with a lower GWP value; other industrial processes.

For waste management/waste – demand management/reduction; enhanced recycling; enhanced CH4 collection and use; improved treatment technologies; improved landfill management; waste incineration with energy use; improved wastewater management systems; reduced landfilling; other waste.

For agriculture — reduction of fertilizer/manure use on cropland; other activities improving cropland management; improved livestock management; improved animal waste management systems; activities improving grazing land or grassland management; improved management of organic soils; other agriculture.

For LULUCF — afforestation and reforestation; conservation of carbon in existing forests; enhancing production in existing forests; increasing the harvested wood products pool; enhanced forest management; prevention of deforestation; strengthening protection against natural disturbances; substitution of GHG intensive feedstocks and materials with harvested wood products; prevention of drainage or rewetting of wetlands; restoration of degraded lands; other LULUCF.

For Other — Member States shall provide a brief description of the objective.

(^e)Member States shall include, as a minimum, the figure(s), unit(s), end year and base year if the objective(s) is(are) quantified. Quantified objectives shall be specific, measurable, achievable, relevant and time-related.

(^f)Member States shall select from the following policy types: economic; fiscal; voluntary/negotiated agreements; regulatory; information; education; research; planning; other.

(^g)List here only Union policy/policies that are implemented through the national policy or where national policies are aimed directly at meeting the objectives of Union policies. Member State shall select a policy/policies from a list provided in the electronic version of the tabular format, or select other and specify the name of the Union policy. Member States shall select Directive (EU) 2016/2284 if the PaM has been reported under that Directive.

(^h)Member States shall select from the following categories: planned; adopted; implemented; expired. Expired policies and measures shall be reported in the template only if they have an effect, or if they are expected to continue to have an effect on greenhouse gas emissions.

(ⁱ)Member States shall select from the following options and enter the name/s of entities responsible for implementing the policy or measure (more than one entity may be selected): national government; regional entities; local government; companies/ businesses/industrial associations; research institutions; others not listed.

(^j)Member States shall provide any indicator used (including the unit) and values for such indicators that they use to monitor and evaluate progress of policies and measures. Those values can be either ex-post or ex-ante values and Member States shall specify the year or years for which the value applies. Values for multiple indicators and years may be reported. Performance indicators identified by Member States shall be relevant, accepted, credible, easy and robust.

| PaM number | Policy impacting EU ETS, LULUCF and/or ESD/ESR /emission | Ex-ante assessment | Ex-post assessment (^e) | | | | | | | | | | | | | | | | | | | | | | | | | |

| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | GHG emissions reductions in year t (kt CO2-equivalent per year) | GHG emissions reductions in t + 5 (kt CO2-equivalent per year) | GHG emissions reductions in t + 10 (kt CO2-equivalent per year) | GHG emissions reductions in t + 15 (kt CO2-equivalent per year) | Explanation of the basis for the mitigation estimates | Factors affected by the PaM | Documentation / Source of estimation if available (provide a weblink of the report where the figure is referenced from) | GHG emissions reduction (kt CO2-equivalent per year) (^b) | Explanation of the basis for the mitigation estimates | Factors affected by the PaM | Documentation/ Source of estimation if available (provide a weblink of the report where the figure is referenced from) | | | | | | | | | | | | | | | | | | | | EU ETS | ESR | LULUCF (^c) | Total (^d) | EU ETS | ESR | LULUCF (^c) | Total (^d) | EU ETS | ESR | LULUCF (^c) | Total (^d) | EU ETS | ESR | LULUCF (^c) | Total (^d) | Year for which reduction applies | EU ETS | ESD/ESR | LULUCF (^c) | Total (^d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

Abbreviations: EU ETS = EU Emission Trading System; ESR = Effort Sharing Regulation (EU) 2018/842; ESD = Effort Sharing Decision No 406/2009/EC; LULUCF = land use, land-use change and forestry.

Notes:

(^a)Member States shall report on all the policies and measures or groups of policies and measures for which such assessment is available. Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year.

(^b)Member States may report ex-post assessments for more than one year, where available reporting shall focus on years ending with 0 or 5.

(^c)Enhanced removals or decreased emissions of greenhouse gases shall be expressed as a positive number. Decreased removals or increased emissions shall be expressed as a negative number.

(^d)In this field, the total of the EU ETS and ESR sectors shall be entered if the split between EU ETS and ESR is not available.

(^e)Ex-post evaluations include all evaluations based on results from parts of, or the whole implementation period.

PaM number	Projected costs and benefits	Realized costs and benefits
Year(s) for which cost has been calculated	Gross costs in EUR per tonne CO2-equivalent reduced/sequestered	Absolute gross costs per year in EUR	Benefits(b) in EUR per tonne CO2-equivalent reduced/ sequestered	Absolute benefit (b) per year in EUR	Net costs in EUR per tonne CO2-equivalent reduced/ sequestered	Absolute net cost per year in EUR	Price year	Description of cost estimates (basis for cost estimate, what type of costs are included in the estimate, methodology) (c)	Documentation / Source of cost estimation (provide a weblink of the report where the figure is referenced from)	Description of non-GHG mitigation benefits	Year(s) for which cost has been calculated	Gross costs in EUR per tonne CO2-equivalet reduced/sequestered	Absolute gross costs per year in EUR	Benefits (b) in EUR per tonne CO2-equivament reduced/ sequestered	Absolute benefit (b) per year in EUR	Net costs in EUR per tonne CO2-equivalent reduced/ sequestered	Absolute net cost per year in EUR	Price year	Description of cost estimates (Basis for cost estimate, what type of costs are included in the estimate, methodology) (c)	Documentation / Source of cost estimation (provide a weblink of the report where the figure is referenced from)	Description of non-GHG mitigation benefits.

Notes:

(^a)Member States shall report on all the policies and measures or groups of policies and measures for which such assessment is available.

(^b)A benefit shall be indicated in the template as a negative cost.

(^c)The description shall include the type of costs and benefits that have been taken into consideration, the stakeholders considered in the assessment of costs and benefits, the baseline against which costs and benefits are compared, and the methodology.

ANNEX XXV

Category(2)	Separately for: CO2, CH4, N2O, SF6, NF3, (kt) and HFCs, PFCs, unspecified mix of HFCs and PFCs-(kt CO2-eq)(3)	Total GHG emissions (kt CO2 -eq)	ETS emissions (kt CO2-eq)(4)	ESR emissions (kt CO2-eq)(5)
	Year	Year	Year	Year
	projection base year(6)	t-5(7)	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15
Total excluding LULUCF
Total including LULUCF
1. Energy
A. Fuel combustion
1. Energy industries
a. Public electricity and heat production
b. Petroleum refining
c. Manufacture of solid fuels and other energy industries
2. Manufacturing industries and construction
3. Transport
a. Domestic aviation
b. Road transportation
c. Railways
d. Domestic navigation
e. Other transportation
4. Other sectors
a. Commercial/ Institutional
b. Residential
c. Agriculture/ Forestry/ Fishing
5. Other
B. Fugitive emissions from fuels
1. Solid fuels
2. Oil and natural gas and other emissions from energy production
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 solvent use
E. Electronics industry
F. Product uses as substitutes for ODS(8)
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
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 products
H. Other
I Atmospheric deposition
J 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 CO2 (if available)(10)
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. (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 CO2 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 separately from the other reported emissions.
Part 1: LULUCF GHG emissions and removals on inventory and accounting category matching level		separately for CO2, CH4, N2O (kt CO2-eq)	Total GHG emissions (kt CO2-eq)
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Greenhouse gas source and sink categories	Category as used in Table 1a	LULUCF Regulation Accounting subcategory (as Table 5a)	LULUCF Regulation Accounting category	projection base year(3)	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15
4.A.1.  Forest land remaining forest land	4.A Forest land	Forest land remaining forest land	Managed forest 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
4.B.1.  Cropland remaining cropland	4.B. Cropland	Cropland remaining cropland	Managed cropland
4.B.2.1  Forest land converted to cropland	4.B. Cropland	Forest land converted to cropland	Deforested land
4.B.2.2  Grassland converted to cropland	4.B. Cropland	Grassland converted to cropland	Managed cropland
4.B.2.3  Wetlands converted to cropland	4.B. Cropland	Wetland converted to cropland	Managed cropland
4.B.2.4  Settlements converted to cropland	4.B. Cropland	Settlements converted to cropland	Managed cropland
4.B.2.5  Other land converted to cropland	4.B. Cropland	Other land converted to cropland	Managed cropland
4.C.1.  Grassland remaining grassland	4.C. Grassland	Grassland remaining grassland	Managed grassland
4.C.2.1  Forest land converted to grassland	4.C. Grassland	Forest land converted to grassland	Deforested land
4.C.2.2  Cropland converted to grassland	4.C. Grassland	Cropland converted to grassland	Managed grassland
4.C.2.3  Wetlands converted to grassland	4.C. Grassland	Wetland converted to grassland	Managed grassland
4.C.2.4  Settlements converted to grassland	4.C. Grassland	Settlements converted to grassland	Managed grassland
4.C.2.5  Other Land converted to grassland	4.C. Grassland	Other land converted to grassland	Managed grassland
4.D.1.  Wetlands remaining wetlands	4.D. Wetlands	Wetland remaining wetland	Managed wetland
4.D.2.1.1  Forest land converted to peat extraction	4.D. Wetlands	Forest land converted to wetland	Deforested land
4.D.2.1.2  Cropland converted to peat extraction	4.D. Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.1.3  Grassland converted to peat extraction	4.D. Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.1.4  Settlements converted to peat extraction	4.D. Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.1.5  Other land converted to peat extraction	4.D. Wetlands	Other land converted to wetland	Managed wetland
4.D.2.2.1  Forest land converted to flooded land	4.D. Wetlands	Forest land converted to wetland	Deforested land
4.D.2.2.2  Cropland converted to flooded land	4.D. Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.2.3  Grassland converted to flooded land	4.D. Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.2.4  Settlements converted to flooded land	4.D. Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.2.5  Other land converted to flooded land	4.D. Wetlands	Other land converted to wetland	Managed wetland
4.D.2.3.1  Forest land converted to other wetlands	4.D. Wetlands	Forest land converted to wetland	Deforested land
4.D.2.3.2  Cropland converted to other wetlands	4.D. Wetlands	Cropland converted to wetland	Managed cropland
4.D.2.3.3  Grassland converted to other wetlands	4.D. Wetlands	Grassland converted to wetland	Managed grassland
4.D.2.3.4  Settlements converted to other wetlands	4.D. Wetlands	Settlement converted to wetland	Managed wetland
4.D.2.3.5  Other land converted to other wetlands	4.D. Wetlands	Other land converted to wetland	Managed 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 settlements	4.E. Settlements	Forest land converted to settlements	Deforested land
4.E.2.2  Cropland converted to settlements	4.E. Settlements	Cropland converted to settlements	Managed cropland
4.E.2.3  Grassland converted to settlements	4.E. Settlements	Grassland converted to settlement	Managed grassland
4.E.2.4  Wetlands converted to settlements	4.E. Settlements	Wetland converted to settlement	Managed wetland
4.E.2.5  Other land converted to settlements	4.E. Settlements	not accounted for under Regulation (EU) 2018/841
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 other land	4.F. Other land	Forest land converted to other land	Deforested land
4.F.2.2  Cropland converted to other land	4.F. Other land	Cropland converted to other land	Managed cropland
4.F.2.3  Grassland converted to other land	4.F. Other land	Grassland converted to other land	Managed grassland
4.F.2.4  Wetlands converted to other land	4.F. Other land	Wetland converted to other land	Managed wetland
4.F.2.5  Settlements converted to other land	4.F. Other land	not accounted for under Regulation (EU) 2018/841
4.G  Harvested wood products; thereof: Harvested wood products from managed forest land	4.G. Harvested wood products	Harvested wood products from managed forest land	Harvested wood products
4.G  Harvested wood products; thereof: Harvested wood products from afforested land	4.G. Harvested wood products	Harvested wood products from afforested land	Harvested wood products
4.G  Harvested wood products; thereof: Harvested wood products from deforested land	4.G. Harvested wood products	not accounted for under Regulation (EU) 2018/841
4.G  Harvested wood products; thereof: Harvested wood products from other land	4.G. Harvested wood products	not accounted for under Regulation (EU) 2018/841
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 CO2, CH4, N2O (kt CO2-eq)	Total GHG emissions (kt CO2-eq)
	Greenhouse gas source and sink categories (as Table 1a)			projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15
	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
Table 1b Part 3: summary for Table 5a (automatically calculated)
				separately for CO2, CH4, N2O (kt CO2-eq)	Total GHG emissions (kt CO2-eq)
			LULUCF Regulation Accounting category	projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15
			Sum afforested land
			Sum deforested land
			Sum managed cropland
			Sum managed grassland
			Sum managed forest land
			Sum managed wetland
			Sum harvested wood products
			Sum unaccounted
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.
Indicator(1)/ numerator/denominator	Unit	Guidance/definition	Guidance/source	Indicator used (Yes / No)	With existing measures	rWith additional measures
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Base year	t	t+5	t+10	t+15	Base year	t	t+5	t+10	t+15
Carbon Intensity of the overall economy	tCO2eq/GDP	EUR (2016); Carbon intensity to be calculated with GDP as defined by Eurostat
GHG intensity of domestic power and heat generation	tCO2/MWh	MWh of gross electricity and heat generation as defined by Eurostat
GHG intensity of final energy consumption by sector
Industry	tCO2eq/toe
Residential	tCO2eq/toe
Tertiary	tCO2eq/toe
Transport	tCO2eq/toe
Passenger transport (when available)	tCO2eq/toe
Freight transport (when available)	tCO2eq/toe
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
Parameter used(3) (‘with existing measures’ scenario)		Year	Values	Default unit				Sectoral projections for which the parameter is used(6)
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Parameter / variable part of projections(7)	Base=Reference year	Base=Reference year	t- 5	t	t + 5	t + 10	t + 15	Data source	Year of publication of data source	Year of publication of data source	1 A:1 Energy industries	1:A:2 Manufacturing industries and construction	1:A:3 Transport excluding 1:A:3:a domestic aviation	1:A:4:a Commercial=institutional	1:A:4:b Residential	1B Fugitive emissions from fuels	2 Industrial Processes and product use	3 Agriculture	4 LULUCF	5 Waste	International Aviation in the EU ETS 1:A:3:a Domestic aviation	Comment for guidance
1. General parameters and variables
Population									Count
Gross domestic product (GDP)	Real growth rate									%
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
Household 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 aviation									million tkm
Number of passenger-kilometres – international aviation									million tkm
Number of passenger-kilometres – domestic navigation									million tkm
Freight transport tonnes-kilo- metres (all modes)									million tkm
Freight transport tonnes-kilometres - road									million tkm
Freight transport tonnes-kilometres - rail									million tkm
Freight transport tonnes-kilometres – domestic aviation									million tkm
Freight transport tonnes-kilometres – international aviation									million tkm
Freight transport tonnes-kilometres – domestic navigation (inland waterways and national maritime)									million tkm
International (wholesale) fuel import prices	Coal									either EUR/GJ
								or EUR/toe
Crude Oil									either EUR/GJ															EUR (2016); Indicate if Commission recommendation has been followed
								or EUR/toe
Natural gas									either EUR/GJ															EUR (2016); Indicate if Commission recommendation has been followed; for calorific values use values published by Eurostat
								or EUR/toe
EU ETS carbon price									EUR/EUA															EUR (2016); Indicate if Commission recommendation has been followed
Exchange rates EURO (for non- EURO countries), if applicable									EUR/ currency															EUR (2016)
Exchange rates US DOLLAR, if applicable									USD/ currency															USD (2016)
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 source (total)									ktoe
Solid 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 gases)									GWh
Renewables									GWh
Other fuels (hydrogen, methanol)									GWh
Heat generation from thermal power generation									GWh
Heat generation from combined heat and power plants, including industrial waste heat									GWh
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
Final 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
Renewable 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 available)									ktoe
thereof freight transport (when available)									ktoe
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)
Diesel oil, transport private (when available)									EUR/ktoe															EUR (2016)
Diesel oil, transport public (when available)									EUR/ktoe															EUR (2016)
Gasoline, transport									EUR/ktoe															EUR (2016)
Gasoline, transport private (when available)									EUR/ktoe															EUR (2016)
Gasoline, transport public (when available)									EUR/ktoe															EUR (2016)
Natural gas, industry									EUR/ktoe															EUR (2016)
Natural gas, households									EUR/ktoe															EUR (2016)
3. Non-CO2 emission related parameters
3.1  Agriculture
Livestock
Dairy cattle									1 000 heads
Non-dairy cattle									1 000 heads
Sheep									1 000 heads
Pig									1 000 heads
Poultry									1 000 heads
Nitrogen input from application of synthetic fertilizers									kt nitrogen
Nitrogen input from application of manure									kt nitrogen
Nitrogen fixed by N-fixing crops									kt nitrogen
Nitrogen in crop residues returned to soils									kt nitrogen
Area of cultivated organic soils									1 000 hectares
3.2  Waste
Municipal solid waste (MSW) generation									t
Municipal solid waste (MSW) going to landfills									t
Share of CH4 recovery in total CH4 generation from landfills									%
4. LULUCF
4.1  Managed forest land
Forest harvest removals for energy use									1 000 cubic meters
Forest harvest removals for non-energy use									1 000 cubic meters
Forest increment									1 000 cubic meters
Forest disturbances included in modelling									Yes / No
Forest land remaining forest land									1 000 hectares
4.2  Afforested land
Forest harvest removals for energy use									1 000 cubic meters
Forest harvest removals for non-energy use									1 000 cubic meters
Forest increment									1 000 cubic meters
Cropland converted to forest land									1 000 hectares
Grassland converted to forest land									1 000 hectares
Wetlands converted to forest land									1 000 hectares
Settlements converted to forest land									1 000 hectares
Other land converted to forest land									1 000 hectares
4.3  Deforested land
Forest land converted to cropland									1 000 hectares
Forest land converted to grassland									1 000 hectares
Forest land converted to wetlands									1 000 hectares
Forest land converted to settlements									1 000 hectares
Forest land converted to other land									1 000 hectares
4.4  Managed cropland
Cropland, remaining cropland									1 000 hectares
Grassland, wetland, settlement or other land converted to cropland									1 000 hectares
Cropland converted to wetland, settlement or other land (excl. forest land)									1 000 hectares
4.5  Managed grassland
Grassland remaining grassland									1 000 hectares
Cropland, wetland, settlement or other land, converted to grassland									1 000 hectares
Grassland converted to wetland, settlement or other land									1 000 hectares
4.6  Managed wetland
Wetland remaining wetland									1 000 hectares
Settlement or other land, converted to wetland									1 000 hectares
Wetland converted to settlement or other land									1 000 hectares
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
Notation: 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.
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
References 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.
Category	CO2(kt)	CH4(kt)	N2O(kt)	Total GHG emissions (kt CO2 -eq)
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	projection base year	t-5(2)	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15	projection base year	t-5	t	t+5	t+10	t+15
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
Forest 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
Notation: t signifies the first future year ending with 0 or 5 immediately following the reporting year
Category	2021-2025	2026-2029	2030
---	---	---	---
	Total cumulative emissions/removals (kt CO2-eq)	Total cumulative emissions/removals (kt CO2-eq)	Total cumulative emissions/removals (kt CO2-eq)
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.
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
Parameter values in sensitivity scenario		Year	Values	Default unit
---	---	---	---	---	---	---	---	---	---	---	---
Parameter varied(1)	Base=Reference year	Base=Reference year	t- 5	t	t + 5	t + 10	t + 15	Comment for Guidance
General parameters and variables
Population									Count
Gross domestic product (GDP)	Real growth rate									%
Constant prices									EUR million	EUR (2016)(2)
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)
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.