Title IIA, Chapter 2, Article 59u · Commission Delegated Regulation (EU) 2019/1122

Contents

Article 59uCalculation of the balance of the Member State LULUCF Compliance Account and the EU LULUCF Compliance Account#

1.Upon introduction of the LULUCF-relevant data pursuant to Article 59t of this Regulation relating to the first LULUCF compliance period, the central administrator shall ensure that the Union Registry calculates the balance of the Member State LULUCF Compliance Account by subtracting the total quantities of emissions from the total quantities of removals in each land accounting category as referred to in Article 2(1), points (a) to (f), of Regulation (EU) 2018/841. The central administrator shall ensure that the Union Registry includes the sum of the results of the calculation in the EU LULUCF Compliance Account.

2.Upon introduction of the LULUCF-relevant data pursuant to Article 59t of this Regulation relating to the second LULUCF compliance period, the central administrator shall ensure that the Union Registry calculates the balance of the Member State LULUCF Compliance Account by subtracting the total quantity of emissions from the total quantity of removals in all land reporting categories or sectors referred to in Article 2(2), points (a) to (j), of Regulation (EU) 2018/841. The central administrator shall ensure that the Union Registry reflects the result of the calculation in the EU LULUCF Compliance Account.

3.In the second LULUCF compliance period, where there has been a change of methodology used by the Member States under Regulation (EU) 2018/1999, resulting in a difference between the average greenhouse gas inventory data as submitted in 2020 for the years 2016, 2017 and 2018 and the average greenhouse gas inventory data as submitted for the same years in 2032, the central administrator shall ensure that the Union Registry calculates the difference between the average greenhouse gas inventory data as submitted in 2020 and the reviewed average greenhouse gas inventory data for the same years as submitted in 2032. Based on the results of the calculation, the Union Registry shall recalculate the sum of the greenhouse gas inventory data for the Union as a whole, as laid down in Column B of Annex IIa to Regulation (EU) 2018/841, in order to align with the Union target laid down in Article 4(2) of that Regulation.

4.In the second LULUCF compliance period, where there has been a change of methodology used by the Member States under Regulation (EU) 2018/1999, resulting in a difference between the average greenhouse gas inventory data as submitted in 2025 for the years 2021, 2022 and 2023 and the average greenhouse gas inventory data as submitted for the same years in 2032, the central administrator shall ensure that the Union Registry calculates the difference between the reviewed average greenhouse gas inventory data as submitted in 2025 and the reviewed average greenhouse gas inventory data for the same years as submitted in 2032. Based on the results of the calculations carried out in accordance with this paragraph and paragraph 3 of this Article, the Union Registry shall ensure that the budget for Member States is recalculated accordingly.

Defined terms · 32

Show every defined term

account holder
means a natural or legal person that holds an account in the Union Registry;
account information
means all information necessary to open an account or register a verifier, including all information on representatives assigned to them;
additional flexibility allocation unit for Finland
(‘AFAF’) means a subdivision of a maximum compensation amount available to Finland in the first LULUCF compliance period under the additional compensation for Finland, as determined in Article 13a of Regulation (EU) 2018/841, equal to one tonne of carbon dioxide equivalent;
annual emission allocation unit
means a subdivision of a Member State's annual emission allocation determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 equal to 1 tonne of carbon dioxide equivalent;
aviation allowances
means allowances created pursuant to Articles 3c and 3d of Directive 2003/87/EC that were issued before 1 January 2025 and allowances, created for the same purpose, stemming from emission trading systems that are linked to the EU ETS under Article 25 of that Directive;
central administrator
means the person designated by the Commission pursuant to Article 20 of Directive 2003/87/EC;
central counterparty
means central counterparty as defined in Article 2(1) of Regulation (EU) No 648/2012 of the European Parliament and of the Council;
competent authority
means the authority or authorities designated by a Member State pursuant to Article 18 of Directive 2003/87/EC;
deletion
means the definitive disposal of an allowance by its holder without accounting it against verified emissions;
directors
means the persons discharging managerial responsibilities as defined in Article 3(1) point (25) of Regulation (EU) No 596/2014;
execution
means the finalisation of a process proposed for execution that may result in completion if all conditions are fulfilled or in termination;
first LULUCF compliance period
means the five-year period, from 1 January 2021 to 31 December 2025, during which the Member States are to account for emissions and removals of the greenhouse gasses occurring in the land accounting categories referred to in Article 2(1) of Regulation (EU) 2018/841;
general allowances
means allowances created pursuant to Chapter III of Directive 2003/87/EC, including allowances stemming from emission trading systems that are linked with the EU ETS pursuant to Article 25 of that Directive, and allowances created pursuant to Articles 3c and 3d of that Directive that were issued after 1 January 2025;
group
means group as defined in Article 2(11) of Directive 2013/34/EU;
land removal unit
(‘LRU’) means a removal in excess in a Member State calculated as the difference between the accounted or reported emissions and removals prior to the use of any flexibilities, compared with the commitment or with the target determined for that Member State equal to one tonne of carbon dioxide equivalent;
land use flexibility allocation unit
(‘LUFA’) means a subdivision of a maximum compensation amount available to the Member States in the second LULUCF compliance period under the land use flexibility mechanism, as determined in Article 13b of Regulation (EU) 2018/841 and Annex VII to that Regulation, equal to one tonne of carbon dioxide equivalent.
managed forest land flexibility allocation unit
(‘MFLFA’) means a subdivision of a maximum compensation amount available to the Member States in the first LULUCF compliance period under the managed forest land flexibility, as determined in Article 13 of Regulation (EU) 2018/841 and Annex VII to that Regulation, equal to one tonne of carbon dioxide equivalent;
money laundering
means money laundering as defined in Article 1(3) of Directive (EU) 2015/849;
national administrator
means the entity responsible for administering on behalf of a Member State a set of user accounts under the jurisdiction of a Member State in the Union Registry, designated in accordance with Article 7;
operator accounts
means stationary installation holding accounts, aircraft operator holding accounts, maritime operator holding accounts and regulated entity holding accounts;
operators
means stationary installations, aircraft operators, shipping companies and regulated entities;
parent undertaking
means parent undertaking as defined in Article 2(9) of Directive 2013/34/EU of the European Parliament and of the Council;
process
means an automated technical means to carry out an action relating to an account or a unit in the Union Registry;
regulated entity allowances
means allowances created pursuant to Chapter IVa of Directive 2003/87/EC;
second LULUCF compliance period
means the five-year period from 1 January 2026 to 31 December 2030 during which Member States are to report for the emissions and removals of the greenhouse gases occurring in the land reporting categories or sectors referred to in Article 2(2) of Regulation (EU) 2018/841;
serious crime
means serious crime as defined in Article 3(4) of Directive (EU) 2015/849;
subsidiary undertaking
means subsidiary undertaking as defined in Article 2(10) of Directive 2013/34/EU;
surrender
means the accounting of an allowance by an stationary installation, an aircraft operator, a shipping company or a regulated entity against the verified emissions of its installation, aircraft, or ship or against fuel released for consumption;
terrorist financing
means terrorist financing as defined in Article 1(5) of Directive (EU) 2015/849;
transaction
means a process in the Union Registry that involves the transfer of an allowance, an annual emission allocation unit, a land removal unit, and a unit of any flexibility allocation as set out in Articles 13, 13a and 13b of Regulation (EU) 2018/841 from one account to another account;
verifier
means:
working day
means any day of the year from Monday to Friday;