Article 1, Point (2) · Regulation (EU) 2023/839

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(2)Article 2 is replaced by the following:‘Article 2Scope1.This Regulation applies to emissions and removals of the greenhouse gases listed in Section A of Annex I to this Regulation, reported pursuant to Article 26(4) of Regulation (EU) 2018/1999 of the European Parliament and of the Council^note and occurring on the territories of Member States in the period from 2021 to 2025 in any of the following land accounting categories:

(a)land use reported as cropland, grassland, wetlands, settlements or other land, converted to forest land (“afforested land”);

(a)forest land;

(b)land use reported as forest land converted to cropland, grassland, wetlands, settlements or other land (“deforested land”);

(b)cropland;

(c)land use reported as any of the following (“managed cropland”):

(i)cropland remaining cropland;

(ii)grassland, wetland, settlement or other land, converted to cropland;

(iii)cropland converted to wetland, settlement or other land;

(c)grassland;

(d)land use reported as any of the following (“managed grassland”):

(i)grassland remaining grassland;

(ii)cropland, wetland, settlement or other land, converted to grassland;

(iii)grassland converted to wetland, settlement or other land;

(d)wetlands;

(e)land use reported as forest land remaining forest land (“managed forest land”);

(e)settlements;

(f)where a Member State has notified to the Commission its intention to include managed wetland in the scope of its commitments pursuant to Article 4(1) of this Regulation by 31 December 2020, land use reported as one of the following (“managed wetland”):

—wetland remaining wetland;

—settlement or other land, converted to wetland;

—wetland converted to settlement or other land.

(f)other land;

(g)harvested wood products;

(h)other;

(i)atmospheric deposition;

(j)nitrogen leaching and run-off.

2.This Regulation also applies to emissions and removals of the greenhouse gases listed in Section A of Annex I to this Regulation, reported pursuant to Article 26(4) of Regulation (EU) 2018/1999 and occurring on the territories of Member States in the period from 2026 to 2030, in any of the following land reporting categories or sectors:

Defined terms · 4

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climate change
means a change of climate which is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and which is in addition to natural climate variability observed over comparable time periods.’;
geo-spatial application
means an electronic application form that includes an IT application based on a geographic information system that allows beneficiaries to spatially declare the agricultural parcels of the holding and non-agricultural areas claimed for payment.’;
geographic information system
means a computer system capable of capturing, storing, analysing, and displaying geographically referenced information;
natural disturbances
means any non-anthropogenic events or circumstances that cause significant emissions in the LULUCF sector, the occurrence of which is beyond the control of the relevant Member State, and the effects of which the Member State is objectively unable to significantly limit, even after their occurrence, on emissions;’;

Regulation (EU) 2023/839

Defined terms · 4

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