Commission Implementing Regulation (EU) 2026/1807

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council^note, and in particular Article 17(4) thereof,Whereas:

(1)Article 17(1) of Regulation (EU) 2018/1999 requires Member States to report every two years on the implementation status of their integrated national energy and climate plans by means of integrated national energy and climate progress reports.

(2)Member States are required to draw up their integrated national energy and climate progress reports in accordance with a series of reporting templates contained in the Annexes to Commission Implementing Regulation (EU) 2022/2299^note.

(3)Sectoral legislation, specifically Directives of the European Parliament and of the Council (EU) 2018/2001^note, (EU) 2023/1791^note, (EU) 2024/1275^note, and (EU) 2024/1788 of the European Parliament and of the Council^note, requires certain information to be incorporated in the integrated national energy and climate progress reports.

(4)Those Directives have been adopted or amended after the adoption of Implementing Regulation (EU) 2022/2299 and contain additional reporting obligations, which should be reflected in the reporting templates contained in Implementing Regulation (EU) 2022/2299.

(5)Directive (EU) 2023/2413 of the European Parliament and of the Council^note incorporates into Articles 3(4), point (a), and 15(8) of Directive (EU) 2018/2001 new reporting obligations for Member States according to which they must describe their policies and measures promoting the uptake of renewable energy purchase agreements. It also incorporates into Article 22 a(1) and (3), and Article 22 b, respectively, of Directive (EU) 2018/2001 requirements for Member States to report on the policies and measures taken or planned to mainstream renewable energy in industry, to report on the amount of renewable fuels of non-biological origin that they expect to import and export or used in district heating and cooling, and to report if they reduce the target for the use of renewable fuels of non-biological origin in the industry sector. Moreover, Directive (EU) 2023/2413 incorporates into Articles 23, 24 and 25 of Directive (EU) 2018/2001 requirements for Member States to report on the mainstreaming of renewable energy in heating and cooling, in particular, in district heating, and on the share of renewable energy and the reduction of greenhouse gas intensity in the transport sector.

(6)Directive (EU) 2023/1791 introduces new or revised reporting obligations including on the energy consumption of public bodies, on energy efficient public procurement, on the application of the energy efficiency first principle and on energy efficiency financing. Article 3(5) of that Directive requires reporting on how the energy efficiency first principle is being taken into account and on actions taken to address barriers to its implementation, while Article 5 requires Member States to report on the energy consumption reduction achieved by public bodies. Article 6 of Directive 2023/1791 broadens the reporting framework set out in part 2, points (f) and (g) of Annex IX to Regulation (EU) 2018/1999 to include renovations of all public bodies’ buildings.

(7)Article 7(8) of Directive (EU) 2023/1791 requires Member States to report on measures taken to address barriers to energy efficient public procurement. Article 8(4) requires Member States to submit information on the energy savings achieved among households affected by energy poverty and vulnerable groups. Article 8(10) and (11) require Member States to report on the implementation of the energy savings obligation and to describe the policies and measures implemented. Article 9, and Article 10(3) and (4) set out reporting requirements on energy efficiency obligation schemes and alternative policy measures. Article 24(2) requires Member States to report on energy efficiency improvement measures and related consumer protection or information measures. Article 25(5) requires Member States to report on the policies and measures introduced in their heating and cooling plans. Article 30(17) requires, Member States, among other things, to report on the volume of public investments in energy efficiency, the volume of energy efficiency lending products and the national financing programmes put in place.

(8)Article 3 of and Annex II to Directive (EU) 2024/1275 establish new or revised reporting obligations to be included in the integrated national energy and climate progress reports, on the contribution of the building sector to national and Union targets, and on the overall progress in terms of renovating the national stock of residential and non-residential buildings, both public and private.

(9)To assess progress in the retail energy market, Article 4, point (d) of Regulation (EU) 2018/1999 requires Member States to include their national objectives related to the internal energy market in their integrated national energy and climate plans. Moreover, Member States are required to include the implementation of gas market-based supply prices as provided in Article 4 of Directive (EU) 2024/1788 in their integrated national energy and climate progress reports, in accordance with paragraph 9 of that Article.

(10)Two reporting cycles, in 2023 and 2025, have been completed since the adoption of Regulation (EU) 2018/1999 and Implementing Regulation (EU) 2022/2299. In the most recent ‘Assessment of progress towards the objectives of the Energy Union and Climate Action’^note, the Commission concluded that the continued use of the e-platform and the reporting templates, and the experience of Member State reporters in using them, had shown a clear need to simplify the reporting process and increase the comparability of data, facilitating the subsequent review and assessment of the integrated national energy and climate progress reports.

(11)Based on the lessons learned during previous reporting cycles, and with a view to preparing the next progress reports to be submitted by 15 March 2027, the reporting templates should be simplified to remove redundant data requests that are already collected by the Commission by other means and to reduce the reporting burden on Member States.

(12)Moreover, the reporting requirements for phasing out energy subsidies should be clarified to ensure consistency across EU Member States, merging Articles 6 and 12 to streamline processes and reduce administrative burden. A new subcategory for fossil fuel subsidies has been introduced, comparing effective tax rates against a benchmark, while the revised Annex XV table 1 emphasises detailed descriptions of policies, measures, funding sources, recipients, and objectives, such as economic competitiveness, decarbonisation, or energy security. Member states should verify or amend pre-loaded data, providing justifications for any changes or alternative approaches used to identify fossil fuel subsidies.

(13)Although Member States were required to transpose Directive (EU) 2023/1791 into national legislation by 11 October 2025, for the purposes of the next integrated national energy and climate progress report due on 15 March 2027 for the years 2024 and 2025, Member States have the possibility to discharge the reporting requirement under Article 6 of that Directive by fulfilling the requirements of Article 5 of Directive (EU) 2012/27 of the European Parliament and of the Council^note. While the tables under Annex XIV to the Implementing Regulation (EU) 2022/2299 need to be updated to reflect the recent amendments, Member States should not be obliged to use those updated tables for the years 2024 and 2025. The necessary transitional provisions should be put in place to allow this.

(14)Implementing Regulation (EU) 2022/2299 should therefore be amended accordingly.

(15)The measures provided for in this Regulation are consistent with the opinion of the Energy Union Committee,

HAS ADOPTED THIS REGULATION:

Article 1 #

Implementing Regulation (EU) 2022/2299 is amended as follows:

(1)in Article 1 point (1), point (b) is replaced by the following:

(b)information regarding how the Member States address a recommendation issued pursuant to Article 30 (1), Article 32(1) or (2) and Article 34 (1) of Regulation (EU) 2018/1999 only if the Commission has issued it.’;

(2)in Article 6, paragraph 2 is deleted;

(3)Article 8 is amended as follows:

(a)the title is replaced by the following:‘Reporting on the amount of energy savings achieved under Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791.’

(b)the following paragraph is added:‘Member States shall report the information referred to in Article 8(10) of Directive (EU) 2023/1791 of the European Parliament and of the Council^note in accordance with the formats set out in Annex XI to this Regulation.^note

(4)Article 12 is replaced by the following:‘Article 12Reporting on policies and measures to phase out energy subsidies, in particular for fossil fuelsMember States shall report, in accordance with the formats set out in Annex XV to this Regulation, on the policies and measures implemented or planned to phase out energy subsidies, in particular for fossil fuels, as referred to in Article 17(2), points (a) and (c), of Regulation (EU) 2018/1999 and on the information on progress towards the national objectives to phase out energy subsidies, in particular for fossil fuels, referred to in Article 25, point (d), of that Regulation. Such policies and measures shall include those addressing energy subsidies falling under the following categories: direct transfers, tax expenditures, effective tax rate compared to a benchmark, under-pricing of goods or services, and income or price support mechanisms’.;

(5)Article 14 is replaced by the following:‘Article 14Additional reporting obligations in the area of energy efficiency1.Member States shall report the additional information referred to in Part 2, points (e), and (h) to (k) of Annex IX to Regulation (EU) 2018/1999 in accordance with the formats set out in Annex XVII to this Regulation.2.Member States shall report the total building floor area of heated and cooled buildings owned by their public bodies, as referred to in Article 6(1) of Directive (EU) 2023/1791 in accordance with Part 2, point (f) of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 6 of Annex XVII to this Regulation.3.Member States shall report the total building floor area of heated and cooled buildings owned by their public bodies that was renovated, as referred to in Article 6 of Directive (EU) 2023/1791 in accordance with Part 2, point (g) of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 7 of Annex XII to this Regulation.4.Member States shall report the amount of energy savings in eligible buildings owned by public bodies as referred to in Article 6(6) of Directive (EU) 2023/1791, in accordance with Part 2, point (g), of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 8 of Annex XII to this Regulation’.;

(6)Article 15 is amended as follows:

(a)In paragraph 1, point (a) is replaced by the following:

(a)the information on progress towards the national indicative objectives to reduce the number of households in energy poverty, referred to in Article 24, point (a), of Regulation (EU) 2018/1999, in accordance with the formats set out in Table 2 of Annex XIX to this Regulation;’;

(b)paragraphs 2 and 3 are replaced by the following:‘2.Member States may report on the indicators in relation to energy poverty in accordance with the formats set out in Table 2 of Annex XIX to this Regulation.3.Member States may report the information on national definition of energy poverty in accordance with the formats set out in Table 3 of Annex XIX to this Regulation.’;

(7)Article 17 is replaced by the following:‘Article 17Reporting on implementation of Commission recommendations issued in accordance with Regulation (EU) 2018/1999Where the Commission has issued recommendations pursuant to Article 30(1), Article 32(1), or (2), or Article 34(1) of Regulation (EU) 2018/1999, Member States shall report the information on the policies and measures adopted, or intended to be adopted and implemented, where applicable accompanied by the timeline, to address those recommendations as referred to in Article 17(6) of Regulation (EU) 2018/1999 in accordance with the formats set out in Annex XXII to this Regulation.Where the Member States concerned decide not to address a recommendation or a substantial part thereof, they shall provide their reasoning in accordance with the formats set out in Annex XXII to this Regulation.’;

(8)Annex II is replaced by the text in Annex I to this Regulation;

(9)Annex IV is replaced by the text in Annex II to this Regulation;

(10)Annex VI is replaced by the text in Annex III to this Regulation;

(11)Annex VIII is deleted;

(12)Annex IX is replaced by the text in Annex IV to this Regulation;

(13)Annex X is replaced by the text in Annex V to this Regulation;

(14)Annex XI is replaced by the text in Annex VI to this Regulation;

(15)Annex XIII is replaced by the text in Annex VII to this Regulation;

(16)Annex XV is replaced by the text in Annex VIII to this Regulation;

(17)Annex XVI is replaced by the text in Annex IX to this Regulation;

(18)Annex XVII is replaced by the text in Annex X to this Regulation;

(19)Annex XVIII is deleted;

(20)Annex XIX is replaced by the text in Annex XI to this Regulation;

(21)Annex XXII is replaced by the text in Annex XII to this Regulation.

Article 2 #

By way of derogation from Article 9 and Article 14 (2) and (4) of Implementing Regulation (EU) 2022/2299, Member States may report the information referred to in Part 2, point (f) and (g), of Annex IX to Regulation (EU) 2018/1999, in accordance with the formats set out in Tables 6, 7 and 8 of Annex XVII or with the formats set out in Tables 1 and 2 of Annex XII to Implementing Regulation (EU) 2022/2299 for the integrated national energy and climate reports for the years 2024 and 2025 to be submitted by 15 March 2027.The reporting requirement in Article 9 of Implementing Regulation (EU) 2022/2299 shall not apply for the integrated national energy and climate reports to be submitted by 15 March 2029 and the following reports.

Table 1
PaM number(s) the reporting concerns^note	Eligible technologies/ solutions	Initial investment assumptions (EUR)	Actual investment up to X-2 (EUR)	Investments still to be implemented (EUR)	Currency^note	Complementary information on investments^note	Sources detailing the investment	Reasons for deviation^note
		Total	Of which,public national	EU RRF	Other EU funds	Private	Price year	Total	Of which,public national	EU RRF	Other EU funds	Private	Price year	Total	Of which,public national	EU RRF	Other EU funds	Private	Price year
M	Miap	M	Miap	Miap	Miap	Miav	M	M	Miap	Miap	Miap	Miav	M	M	Miap	Miap	Miap	Miav	M	M	V	V	Miap
PaM 1, or a group of PaMs
PaM 2, or a group of PaMs
Add further rows, as needed

Annex XV · Policies and measures to phase out energy subsidies, in particular for fossil fuels and national phase out objectives

Table 1
Name of policy (English)	Name of policy (Local language)	Description^note	Sector^note	Purpose^note	Carrier^note	Category^note	Implementation period	Subsidy volumes	Source info	Comment
Start^note	Finish^note	X-3^note	X-2^note	Currency^note
M	M	M	M	M	M	M	M	M	M_iav	M	M	M	M
Subsidy 1
Subsidy 2
Add further row, as needed

Table 2
National objective(s) or plan(s) set to phase out energy subsidies, in particular for fossil fuels	Description	Target year^note	Milestones^note	Progress towards target/objective^note	Steps to ensure phase out does not affect energy security, economic competitiveness, including in extraordinary or crisis-related situations, and, in particular, efforts to reduce energy poverty^note	General comments
M	M_iap	M_iap	M_iap	M_iap	M_iap	V
National objective/plan 1
National objective/plan 2
National objective/plan 3
Add further rows, as needed

XVI · Additional reporting obligations in the area of renewable energy

Table 1
Reporting element	Specification	Unit
X-3	X-2
Electricity
Guarantees of origin – issued^note	M_iap	MWh
Guarantees of origin – cancelled^note	M_iap	MWh
Gas
Guarantees of origin - issued	M_iap	MWh
Guarantees of origin - cancelled	M_iap	MWh
Heating/cooling
Guarantees of origin - issued	M_iap	MWh
Guarantees of origin - cancelled	M_iap	MWh

Measures taken to ensure reliability	M_iap	n/a
Measures taken to protect against fraud of the system	M_iap	n/a

Table 2
Please report changes in commodity prices and land use within the Member State associated with its increased use of biomass and other forms of energy from renewable sources^note^note	Miap

Table 3
Reporting element	Specification	Unit
Estimated excess production resulting from domestic renewable sources (A)	M_iap	ktoe
Estimated production resulting from joint projects between Member States or joint projects between Member States and third countries which counts toward the national contribution towards the 2030 target (B)	M_iap	ktoe
Estimated production resulting from joint support schemes which counts toward the national contribution towards the 2030 target (C)	M_iap	ktoe
Estimated excess production overall (excluding future statistical transfers) (=A+B+C)	M_iap	ktoe
Estimated deficit production resulting from domestic renewable sources (D)	M_iap	ktoe

Table 4
Please report technological development and deployment of biofuels in your country made from feedstocks listed in Annex IX to Directive 2018/2001^note	M

Table 5
Reporting element	Production of biofuels, bioliquids, biomass	Use of biofuels, bioliquids, biomass
Estimated impact of production of biofuels, bioliquids, biomass^note	Unit	Time period	Description of methods to estimate the impact^note	Estimated impact of use of biofuels, bioliquids, biomass^note	Unit	Time period	Description of methods to estimate the impact^note
	M_iav	M_iav	M_iav	M_iav	M_iav	M_iav	M_iav	M_iav
Biodiversity
Water stock (ground water, surface water) & water availability
Soils
Air quality

Table 6
Please report observed cases of fraud in the chain of custody of biofuels, bioliquids and biomass fuels	M_iap

Table 7
	Year
X-3	X-2
Are waste-to-energy plants operated?^note	M_iap
If yes
Share of biodegradable waste used (%)	M_iap
Methodology for estimating the share	M_iap
Steps taken to improve and verify the estimates	M_iap

Table 8
Reporting element	Specification	Unit
X-3	X-2
1)Transformation sector (total)^note	M	TJ NCV
a) Electricity	M	TJ NCV
b) Combined heat and power	M	TJ NCV
c) Heat	M	TJ NCV
2)Final energy consumption in the energy sector^note	M	TJ NCV
3)Final energy consumption in industry sector^note	M	TJ NCV
4)Final energy consumption in residential sector^note	M	TJ NCV
5)Final energy consumption - other^note	M	TJ NCV

Table 9
	Specification	Description
Amount of renewable fuels of non-biological origin expect to import	M
Amount of renewable fuels of non-biological origin expect to export	M
Intended contribution to the Union strategy for imported and domestic hydrogen (pursuant to Article 22a (3). of Directive (EU) 2018/2001)	M

XVII · Additional reporting requirements in the area of energy efficiency

Table 1
Reporting element	Specification	Unit
X-3	X-2
Total number of energy audits carried out	M	number
Number of large obliged companies^note to which Article 8(4) of Directive 2012/27/EU applies	M	number
Number of energy audits carried out in large, obliged companies to which Article 8(4) of Directive 2012/27/EU is applicable	M	number

Table 2
Reporting element	Specifi-cation	Unit
X-3	X-2
Total number of energy audits carried out	M	number
Number of obliged companies to which Article 11(2) of Directive 2023/1791/EU applies^note⁾	M	number
Number of energy audits carried out in obliged companies to which Article 11(2) of Directive 2023/1791/EU is applicable^note	M	number
Total number of energy management systems implemented^note	V	number
Number of obliged companies to which Article 11(1) of Directive 2023/1791/EU applies^note	V	number
Number of energy management systems (and environmental management systems under Article 11(11)) in obliged companies to which Article 11(1) of Directive 2023/1791/EU is applicable^note	V	number

Table 3
Reporting element	Specification	Unit	Indicators 1 January of Year X-3	Indicators 1 January of Year X-2	Additional information
Total building floor area of the buildings with a total useful floor area over 250 m² owned and occupied by the Member States’ central government	V	m²
Total building floor area of the buildings which did not meet the energy performance requirements	M	m²

Table 4
Reporting element	Specification	Unit	Name of factor
National primary energy factor for electricity	M	number	Primary energy factor for electricity
National primary energy factor for other energy carrier^note	V	number
Conversion factors or net calorific values different from the default value provided, pursuant to Directive (EU) 2023/1791^note	M_iap	number

Table 5
Internet link to the website of the list or the interface of energy services providers referred to in Article 18(1), point (c) of Directive 2012/27/EU or in Article 29(3) of Directive (EU) 2023/1791	M
Further details or comments on data	V

Table 6
Reporting element	Specification	Unit
The total floor area of buildings which have a total useful floor area of over 250 m², that are owned by public bodies and that, on 1 January 2024, and are not nearly zero-energy buildings (baseline)	M	m²
Public social housing included in the baseline	Miap	m²
Public social housing excluded from the baseline	Miap	m²
Link to the public buildings inventory (Article 6(5) of Directive (EU) 2023/1791)	M	link

Table 7
Reporting element	Specification	Unit
The total floor area of buildings which have a total useful floor area of over 250 m², that are owned by public bodies, and that were renovated to nearly zero-energy buildings in a given year	M_iap	m²
The total floor area of buildings which have a total useful floor area of over 250 m², that are owned by public bodies, and that were renovated to zero-emission buildings in a given year	M_iap	m²
The total floor area of buildings mentioned in Article 6(2)(a), (b) or (c), for which less stringent requirements exist, and which have a total useful floor area of over 250 m², that are owned by public bodies, and that were renovated to those less stringent requirements in a given year	M_iap	m²
Amount of energy savings achieved due to renovation of buildings in Year X-3 and X-2	V	ktoe

Table 8
Reporting element	Specification	Unit
Estimate of the energy savings that Article 6 EED recast, paragraphs 1 to 4, would generate by using appropriate standard values for the energy consumption of reference public bodies’ buildings before and after renovation to be transformed into nearly-zero energy buildings in a given year^note	M_iap	Energy units
Energy savings reached in the buildings of public bodies under Article 6(6) EED	M_iap	Energy units
Number of renovation passports issued for buildings owned by public bodies that are to be renovated by 2040	V	number
The total floor area of buildings owned by public bodies for which renovation passports were introduced and that are to be renovated by 2040	M_iap	m²
The total floor area of buildings owned by public bodies for which renovation passports were not introduced and that are to be renovated by 2040	V	m²
The total floor area of buildings that are owned by public bodies, and that were renovated to nearly zero-energy buildings in a given year	M_iap	m²
The total floor area of buildings that are owned by public bodies, and that were renovated to zero-emission buildings in a given year	M_iap	m²

XIX · Energy poverty

Table 1
Number of households in energy poverty	Unit^note	Reference year^note	Year of publication	Indicator(s) used to assess the number of people in energy poverty	Description if the number is identified as significant
M_iap	M_iap	M_iap	M_iap	M_iap	M_iap

Table 2
Indicator^note	Description	Unit Value	Past values	Is indicator associated with a target? (Y/N)	Quantified target (number/percentage) of objective (if applicable)	Progress towards target (if applicable)	Commentary^note	Data source	Methodology (where relevant)
			x-2	x-3			Target year	Base year	Value in base year
	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap	M_iap
Indicator (1)
Indicator (2)
Indicator (3)
Indicator (4)
Add further rows, as needed

Table 3
National definition of energy poverty	Year of publication	Year of last amendment	Reference to publication^note
M_iap	M_iap	M_iap	M_iap

XXII · Reporting on implementation of commission recommendations according to regulation (eu) 2018/1999

Table 1
Recommendation	Category of recommendation^note	Policies and measures adopted, or intended to be adopted and implemented, to address the recommendation	Detailed timetable for implementation	Reasons for not addressing the recommendation or a substantial part thereof
M_iap	M_iap	M_iap	M_iap	M_iap
Recommendation 1
Recommendation 2
Add further rows, as needed

Commission Implementing Regulation (EU) 2026/1807

Article 1 #

Article 2 #

Article 3 #

Annex I

Annex II

III

Annex IV

Annex V

Annex VI

VII

VIII

Annex IX

Annex X

Annex XI

XII

XIII · Progress towards financing

Annex XV · Policies and measures to phase out energy subsidies, in particular for fossil fuels and national phase out objectives

XVI · Additional reporting obligations in the area of renewable energy

XVII · Additional reporting requirements in the area of energy efficiency

XIX · Energy poverty

XXII · Reporting on implementation of commission recommendations according to regulation (eu) 2018/1999