Commission Implementing Regulation (EU) 2024/1281 of 7 May 2024 amending Implementing Regulation (EU) 2020/1208 on structure, format, submission processes and review of information reported by Member States pursuant to Regulation (EU) 2018/1999 of the European Parliament and of the Council
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
| Land Accounting Categories | NET EMISSIONS/REMOVALS (10) | NET EMISSIONS/REMOVALS (10) | NET EMISSIONS/REMOVALS (10) | NET EMISSIONS/REMOVALS (10) | NET EMISSIONS/REMOVALS (10) | NET EMISSIONS/REMOVALS (10) | Accounting parameters | Accounting quantity (3) | |
| Land Accounting Categories | 2021 | 2022 | 2023 | 2024 | 2025 | Total(2) | Accounting parameters | Accounting quantity (3) | |
| Land Accounting Categories | |||||||||
| A | Mandatory accounting categories | ||||||||
| A.1 | Managed Forest land | ||||||||
| thereof Forest land remaining Forest land | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | |||
| thereof HWP from Managed forest land (8)(9) | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | |||
| thereof HWP in the category of paper from Managed forest land (8)(9) | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | Transferred from Table 1a | 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 | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | 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 | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | ||
| A.4 | Managed Cropland (1) | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | ||
| A.5 | Managed Grassland (1) | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | ||
| B | Elected accounting categories | ||||||||
| B.1 | Managed Wetland (if elected) | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | transferred from Table 1a | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). | 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 (-). |
Table 2
Information on emissions and removals from natural disturbances
(1)
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