2030 climate and energy framework – greenhouse gas emissions, land use change and forestry

SUMMARY OF:

Regulation (EU) 2018/841 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework

Regulation (EU) 2023/839 amending Regulation (EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review

WHAT IS THE AIM OF THE REGULATION?

Regulation (EU) 2018/841:

sets out how the land use, land use change and forestry (LULUCF) sector contributes to the European Union (EU)’s climate goals;
lays down rules to account for emissions and removals from LULUCF and to check that EU Member States meet their commitments;
sets an EU-wide 2030 target for net greenhouse gas (GHG) removals in the LULUCF sector;
sets a binding national target for each Member State for 2030 and a commitment for each Member State to achieve a net GHG emissions and removals for the period from 2026 to 2029.

The regulation was amended by Regulation (EU) 2023/839 to strengthen the sector’s contribution to the EU’s climate goals.

KEY POINTS

The regulation applies to the following GHGs from land use:

carbon dioxide (CO₂),
methane (CH₄),
nitrous oxide (N₂O).

Commitments and targets

The regulation sets out a number of commitments and targets for each Member State. These include:

ensuring that accounted GHG emissions from land use are compensated for by at least an equivalent amount of accounted removals between 2021 and 2025 (known as the no debit rule);
achieving net GHG emissions and removals for the period from 2026 to 2029 based on a trajectory of indicative annual values of removals and emissions, in addition to a binding target for the year 2030.

The EU 2030 target for net GHG removals in the LULUCF sector is set at 310 million tonnes of CO₂ equivalent.

Accounting

The regulation sets out accounting rules in the 2021–2025 period. Member States must:

prepare and maintain accounts that accurately reflect emissions and removals;
maintain a complete and accurate record of all data used to prepare the accounts.

After 2025, the compliance with national targets of the Member States is verified on the basis of reported GHG emissions and removals.

Flexibility

To help Member States achieve their targets, the regulation provides a range of flexibilities, including the following.

A general flexibility rule providing that if, in the 2021–2025 period, total removals exceed total emissions in a Member State, or, in the 2026–2030 period, the difference between the sum of the GHG emissions and removals and the commitment, target or budget set for that Member State is negative, that Member State may transfer the remaining removals to another Member State. Revenue from such transfers should be used to tackle climate change in the EU or non-EU countries.
Member States may also use surplus annual emission allocations under the effort sharing regulation to reach LULUCF targets (under certain conditions).
Specific managed forest land flexibility when accounted emissions exceed accounted removals in the managed forest land accounting category in the 2021–2025 period, upon condition of overall EU compliance.
Similarly, in the 2026–2030 period, a mechanism to allow flexibility to Member States when failing to meet targets, upon condition of overall EU compliance.
Compensation if natural disturbances, such as forest fires, occur, along with specific cases dealing with impacts of climate change and legacy effects of organic soils.

Compliance and registry rules

If the European Commission finds that a Member State is not making sufficient progress towards its 2030 target, taking into account the trajectory, the budget for 2026 to 2029 and the flexibilities under this regulation, a corrective action mechanism will apply.
Member States must submit to the Commission a compliance report containing the balance of total emissions and removals, for each land category during the two time periods, by 15 March 2027 (2021–2025) and 15 March 2032 (2026–2030).
The Commission must:
- review, with the help of the European Environment Agency, the compliance reports and prepare its own reports in 2027 (2021–2025) and 2032 (2026–2030) on total EU emissions and removals for each land accounting category;
- adopt rules for the recording of national emissions and removals and the accurate carrying out of operations in the EU registry and make the information publicly available;
- keep the regulation under review and submit a report to the European Parliament and the Council of the European Union within 6 months of the first global stocktake under the Paris Agreement.

The Commission is empowered to adopt delegated acts to lay down rules relating to the EU registry. It will also adopt implementing acts to set out indicative annual values for GHG emissions and removals for each year in the period from 2026 to 2029 established on the basis of a linear trajectory ending on the 2030 target for Member States, and to adopt detailed rules on the methodology for evidence concerning long-term impacts of climate change.

FROM WHEN DOES THE REGULATION APPLY?

Regulation (EU) 2018/841 has applied since 9 July 2018.

Amending Regulation (EU) 2023/839 has applied since 11 May 2023.

BACKGROUND

The regulation was amended by Regulation (EU) 2023/839 as part of the fit-for-55 package. The package aims to enable the EU to reduce its net GHG emissions by at least 55% by 2030, compared to 1990 levels, and to achieve climate neutrality in 2050.

For further information, see:

Land use sector (European Commission)
2030 climate target plan (European Commission).

MAIN DOCUMENTS

Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, pp. 1–25).

Successive amendments to Regulation (EU) 2018/841 have been incorporated into the original text. This consolidated version is of documentary value only.

Regulation (EU) 2023/839 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review (OJ L 107, 21.4.2023, pp. 1–28).

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