What changed, Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC

+ This Regulation also applies to emissions and removals recorded, and units created for the purposes of Regulation (EU) 2018/841 of the European Parliament and of the Council (1).
+ 
+ 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 (…
+ 
+ For the purposes of this Regulation, the definitions in Article 3 of Regulation (EU) No 1031/2010 and in Article 3 of Commission Delegated Regulation (EU) 2019/331 (2) shall apply. The following definitions shall also apply:
− For the purposes of this Regulation, the definitions in Article 3 of Regulation (EU) No 1031/2010 and in Article 3 of Commission Delegated Regulation (EU) 2019/331 (1) shall apply. The following definitions shall also apply:
+ (6) ‘verifier’ means: (a) in the case of stationary installations, aircraft operators and regulated entities, verifier as defined in Article 3, point (3), of Commission Implementing Regulation (EU) 2018/2067 (3); (b) in the case of maritime transport, verifier as defined in Article 3, point (f), of …
− (6) ‘verifier’ means: (a) in the case of stationary installations, aircraft operators and regulated entities, verifier as defined in Article 3, point (3), of Commission Implementing Regulation (EU) 2018/2067 (2); (b) in the case of maritime transport, verifier as defined in Article 3, point (f), of …
+ (12) ‘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 accoun…
− (12) ‘transaction’ means a process in the Union Registry that involves the transfer of an allowance or an annual emission allocation unit from one account to another account;
+ (19) ‘parent undertaking’ means parent undertaking as defined in Article 2(9) of Directive 2013/34/EU of the European Parliament and of the Council (5);
− (19) ‘parent undertaking’ means parent undertaking as defined in Article 2(9) of Directive 2013/34/EU of the European Parliament and of the Council (4);
+ (22) ‘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 (6);
− (22) ‘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 (5);
+ (26) ‘operators’ means stationary installations, aircraft operators, shipping companies and regulated entities;
+ 
+ (27) ‘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…
+ 
+ (28) ‘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 (E…
+ 
+ (29) ‘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 tonn…
+ 
+ (30) ‘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 …
+ 
+ (31) ‘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 ton…
− (26) ‘operators’ means stationary installations, aircraft operators, shipping companies and regulated entities.
+ (32) ‘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 Reg…
+ 
+ **2.** Member States shall use the Union Registry for the purposes of meeting their obligations under Article 19 of Directive 2003/87/EC, Article 12 of Regulation (EU) 2018/842 of the European Parliament and of the Council (7), and Article 15 of Regulation (EU) 2018/841. The Union Registry shall pro…
− **2.** Member States shall use the Union Registry for the purposes of meeting their obligations under Article 19 of Directive 2003/87/EC and Article 12 of Regulation (EU) 2018/842. The Union Registry shall provide national administrators and account holders with the processes set out in this Regulat…
+ **5.** The central administrator, the competent authorities and national administrators shall only perform processes necessary to carry out their respective functions in accordance with Directive 2003/87/EC and Regulations (EU) 2018/841 and (EU) 2018/842.
− **5.** The central administrator, the competent authorities and national administrators shall only perform processes necessary to carry out their respective functions in accordance with Directive 2003/87/EC and Regulation (EU) 2018/842.
+ **1a.** For the first LULUCF compliance period, the central administrator shall open the Union Compliance Account for greenhouse gas emissions and removals from land use, land use change and forestry (‘EU LULUCF Compliance Account’), one LULUCF Compliance Account for each Member State (‘Member State…
+ 
+ **1b.** For the second LULUCF compliance period, the central administrator shall open the EU LULUCF Compliance Account, a Member State LULUCF Compliance Account for each Member State and one Union Land Use Flexibility Allocation Central Account (‘EU LUFA Central Account’).
+ 
+ **2.** The national administrator designated pursuant to Article 7(1) shall act as authorised representative of the ESR Compliance Accounts and the Member State LULUCF Compliance Accounts.
− **2.** The national administrator designated pursuant to Article 7(1) shall act as authorised representative of the ESR Compliance Accounts.
+ ### Article 27b — Closure of LULUCF Accounts
+ 
+ **1.** The central administrator shall close a Member State LULUCF Compliance Account not earlier than one month after the determination of the compliance status figure for that account pursuant to Article 59ad, and after giving prior notice to the account holder.
+ 
+ **2.** For the first LULUCF compliance period, the central administrator shall ensure that the Union Registry carries out a transfer of all remaining LRUs from the Member State LULUCF compliance accounts, which are positive at closure, to the EU LULUCF Compliance Account.
+ 
+ **3.** For the first LULUCF compliance period, the central administrator shall ensure that the Union Registry carries out a transfer of all remaining AFAFs from the Central Additional Compensation Account for Finland to the EU LULUCF Deletion Account.
+ 
+ **4.** In the EU LULUCF Compliance Account for the first LULUCF compliance period, the central administrator shall ensure that the Union Registry calculates up to 30 %, but no more than 20 million tonnes carbon dioxide equivalent, of unused LRUs to remain in the EU LULUCF Compliance Account and tran…
+ 
+ **5.** For the second LULUCF compliance period, the central administrator shall ensure that the Union Registry carries out a transfer of all remaining LRUs from the Member State LULUCF Compliance Accounts which are positive at closure, all remaining LUFAs from the EU LUFA Central Account, and all re…
+ 
+ **1.** If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated…
− **1.** If, on 1 April of each year, the annual emissions for the preceding year of a stationary installation, an aircraft operator or a shipping company, or, on 1 May of each year, the annual emissions corresponding to the amount of fuel released for consumption for the preceding year by a regulated…
+ **1.** The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State, as well as for the innovation fund established pursuant to Article 10a(8) of Directive 2003/87/EC, for the modernisation fund established pursuant to Article 10d of Directive 2003/…
− **1.** The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State, as well as for the innovation fund established pursuant to Article 10a(8) of Directive 2003/87/EC, for the modernisation fund established pursuant to Article 10d of Directive 2003/…
+ **1.** The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Commission Delegated Regulation (EU) 2023/2830 (10) general allowances for aviation from the EU Aviation Total Quantity…
− **1.** The central administrator shall, in a timely manner, transfer on behalf of the relevant auctioning Member State as represented by its auctioneer appointed in accordance with Commission Delegated Regulation (EU) 2023/2830 (8) general allowances for aviation from the EU Aviation Total Quantity …
+ **1a.** Changes to the national aviation allocation tables done in accordance with Decision of the EEA Joint Committee No 334/2023 (11) shall be notified to the Commission by the Member State allocating the allowances.
− **1a.** Changes to the national aviation allocation tables done in accordance with Decision of the EEA Joint Committee No 334/2023 (9) shall be notified to the Commission by the Member State allocating the allowances.
+ **4.** The central administrator shall ensure that the Union Registry indicates if the transfer represents a bilateral transaction. The transfer shall be considered a bilateral transaction, unless that transaction has been executed through a market venue’s systems and reported pursuant to Article 26…
− **4.** The central administrator shall ensure that the Union Registry indicates if the transfer represents a bilateral transaction. The transfer shall be considered a bilateral transaction, unless that transaction has been executed through a market venue’s systems and reported pursuant to Article 26…
+ The average value of allowances in the year of the surrender is determined based on the average auction clearing price for that year on the common auction platform pursuant to Article 26(1) of Delegated Regulation (EU) 2023/2830 (13).
− The average value of allowances in the year of the surrender is determined based on the average auction clearing price for that year on the common auction platform pursuant to Article 26(1) of Delegated Regulation (EU) 2023/2830 (11).
+ 
+ **1.** At the beginning of the compliance period, the central administrator shall create in the EU ESR AEA Total Quantity Account a quantity of AEAs equal to the sum of the annual emission allocations for all Member States for all the years of the compliance period as set out in Article 10(2) of Reg…
+ **1a.** The central administrator shall create in the EU Annex II AEA Total Quantity Account a quantity of AEAs equal to the sum of all annual emission allocations for all eligible Member States for all the years of the compliance period as set out in the Decisions adopted pursuant to Article 4(3) a…
− **1.** At the beginning of the compliance period, the central administrator shall create:(a) in the EU ESR AEA Total Quantity Account a quantity of AEAs equal to the sum of the annual emission allocations for all Member States for all the years of the compliance period as set out in Article 10(2) of…
+ AEAs shall be valid for the purpose of meeting the Member States’ greenhouse gas emissions limitation requirements pursuant to Article 4 of Regulation (EU) 2018/842 and their commitments and targets under Article 4 of Regulation (EU) 2018/841. They shall be transferable only pursuant to conditions l…
− AEAs shall be valid for the purpose of meeting the Member States' greenhouse gas emissions limitation requirements pursuant to Article 4 of Regulation (EU) 2018/842 and their commitments under Article 4 of Regulation (EU) 2018/841. They shall be transferable only pursuant to conditions laid down in …
+ **1.** The central administrator shall ensure that 6 months after the introduction of the relevant greenhouse gas emissions data pursuant to Article 59d of this Regulation for the year 2025 and 2030 the Union Registry determines the compliance status figure for each ESR Compliance Account for the ye…
− **1.** The central administrator shall ensure that 6 months after the introduction of the relevant greenhouse gas emissions data pursuant to Article 59d of this Regulation for the year 2025 and 2030 the Union Registry determines the compliance status figure for each ESR Compliance Account for the ye…
+ **2.** The central administrator shall ensure that the Union Registry determines the compliance status figure for each ESR Compliance Account for each of the years 2022 to 2025 and 2027 to 2030 by calculating the sum of all AEAs, credits pursuant to Article 24a of Directive 2003/87/EC and ►M6 LRUs**…
− **2.** The central administrator shall ensure that the Union Registry determines the compliance status figure for each ESR Compliance Account for each of the years 2022 to 2025 and 2027 to 2030 by calculating the sum of all AEAs, credits pursuant to Article 24a of Directive 2003/87/EC and LMUs less …
+ (c) the requested amount exceeds the total remaining balance of the Annex II to Regulation (EU) 2018/842 amount available for that Member State as set out in the Decisions adopted pursuant to Article 4(3) and (4) of Regulation (EU) 2018/842, taking into account any revision of the amount pursuant to…
− (c) the requested amount exceeds the total remaining balance of the Annex II to Regulation (EU) 2018/842 amount available for that Member State as set out in the Decisions adopted pursuant to Articles 4(3) and (4) of Regulation (EU) 2018/842 and taking into account any downward revision of the amoun…
+ (d) the requested amount exceeds the quantity of the emissions for the given year plus the quantity of AEAs transferred from Member State’s ESR Compliance Account for that given year to its LULUCF Compliance Account pursuant to Article 59x(3), 59x(4) or 59ad(2) of this Regulation, minus the quantity…
− (d) the requested amount exceeds the quantity of the excess emissions for the given year, calculated taking into account the quantity of AEAs transferred from that Member State's ESR Compliance Account for a given year to its LULUCF Compliance Account pursuant to Articles 59x(3) or 59za(2).
+ (b) the requested amount exceeds ►M6 7,5** ◄ ** per cent of the following year's annual emission allocation as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 in respect of the years 2021 to 2025 and 5 per cent of the following year's annual emission allocation as dete…
− (b) the requested amount exceeds 10 per cent of the following year's annual emission allocation as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 in respect of the years 2021 to 2025 and 5 per cent of the following year's annual emission allocation as determined pursu…
+ (b) in respect of the year 2021, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e or 75 % of that Member State’s annual emission allocations in 2021, as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842;
− (b) in respect of the year 2021, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e;
+ (c) in respect of the years 2022 to 2029, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e of this Regulation or ►M6 25 %** ◄ ** of that Member State's' cumulative annual emission allocations up to that year, as determined pursuant to Article 4(3…
− (c) in respect of the years 2022 to 2029, the requested amount exceeds the positive balance of the account as calculated pursuant to Article 59e of this Regulation or 30 % of that Member State's' cumulative annual emission allocations up to that year, as determined pursuant to Article 4(3) and Artic…
+ ### Article 59k — Use of Land Removal Units (‘LRUs’)
− ### Article 59k — Use of Land Mitigation Units
+ The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of LRUs from that Member State’s LULUCF Compliance Account to that Member State’s ESR Compliance Account. Such transfer shall not be carried out in any of the following cases:
− The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of Land Mitigation Units from a Member State's LULUCF Compliance Account to that Member State's ESR Compliance Account. Such transfer shall not be carried out in any of the followin…
+ (a) the requested amount exceeds the available quantity of LRUs eligible for transfer into the ESR Compliance Account pursuant to Article 59x(1) or the remaining amount;
+ 
+ (b) the request concerns a transfer: (i) to an ESR Compliance Account of a year within the period 2021 to 2025 and the requested amount exceeds half of the maximum amount of total net removals set out in Annex III to Regulation (EU) 2018/842, or the amount remaining in the period 2021 to 2025; (ii) …
− (a) the requested amount exceeds the available quantity of LMUs eligible for transfers into the ESR Compliance Account pursuant to Article 59x or the remaining amount;
+ (c) the requested amount exceeds the quantity of emissions for the given year less the quantity of AEAs for the given year as set out in Article 10(2) of Regulation (EU) 2018/842 and the Decisions adopted pursuant to Article 4(3) and Article 10 of that Regulation, and less the sum of all the AEAs ba…
− (b) the requested amount exceeds the available amount according to Annex III to Regulation (EU) 2018/842 or the remaining amount;
+ (d) that Member State has not reported on its intention to make use of the flexibility set out in Article 7 of Regulation (EU) 2018/842, as required in point (n)(iii) of Annex V to Regulation (EU) 2018/1999 of the European Parliament and of the Council (14);
− (c) the requested amount exceeds the quantity of the emissions for the given year less the quantity of AEAs for the given year as set out in Article 10(2) of Regulation (EU) 2018/842 and the Decisions adopted pursuant to Article 4(3) and Article 10 of that Regulation, and less the sum of all the AEA…
+ (e) that Member State has not complied with Regulation (EU) 2018/841;
− (d) that Member State has not submitted its report in accordance with the second subparagraph of Article 7(1) of Regulation (EU) No 525/2013 on its intention to use of the flexibility set out in Article 7 of Regulation (EU) 2018/842;
+ (f) the Member State’s request is submitted before the calculation of the balance of the LULUCF Compliance Account of that Member State or after the determination of the compliance status figure for the given compliance period pursuant to Articles 59u and 59ad;
− (e) that Member State has not complied with the Regulation (EU) 2018/841;
+ (g) the Member State’s request is submitted after three months have passed since the calculation of the balance of the LULUCF Compliance Account of that Member State for the given period;
− (f) the transfer is initiated before the calculation of the balance of the LULUCF Compliance Account of that MS or after the determination of the compliance status figure for the given compliance period pursuant to Articles 59u and 59za;
+ (h) the Member State’s request is submitted before the calculation of the balance of the ESR Compliance Account of that Member State or after the determination of the compliance status figure for the given year.
− (g) the transfer is initiated before the calculation of the balance of the ESR Compliance Account of that MS or after the determination of the compliance status figure for the given year.
+ (a) in respect of the years 2021 to 2025, the requested amount exceeds ►M6 10 per cent** ◄ ** of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
− (a) in respect of the years 2021 to 2025, the requested amount exceeds five per cent of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
+ (b) in respect of the years 2026 to 2030, the requested amount exceeds ►M6 15 per cent** ◄ ** of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
− (b) in respect of the years 2026 to 2030, the requested amount exceeds ten per cent of the given year's annual emission allocation of the initiating Member State as determined pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842 or the remaining amount available;
+ (d) the status of the ESR Compliance Account initiating the transfer does not allow the transfer;
+ 
+ (e) the Member State has not informed the Climate Change Committee established by Regulation (EU) 2018/1999 of its intention to transfer part of its annual emission allocation for any given year, as required by Article 5(5a) of Regulation (EU) 2018/842.
− (d) the status of the ESR Compliance Account initiating the transfer does not allow the transfer.
+ 
+ (c) the status of the ESR Compliance Account initiating the transfer does not allow the transfer;
+ (d) the Member State has not informed the Climate Change Committee established by Regulation (EU) 2018/1999 of its intention to transfer part of its annual emission allocation for any given year, as required by Article 5(5a) of Regulation (EU) 2018/842.
− (c) the status of the ESR Compliance Account initiating the transfer does not allow the transfer.
+ Upon introduction of the relevant greenhouse gas emissions data pursuant to Article 59d of this Regulation for the year 2030, the central administrator shall create in the EU ESR Safety Reserve Account a quantity of additional AEAs equal to the difference between ►M6 60 %** ◄ ** of the sum of review…
− Upon introduction of the relevant greenhouse gas emissions data pursuant to Article 59d of this Regulation for the year 2030, the central administrator shall create in the EU ESR Safety Reserve Account a quantity of additional AEAs equal to the difference between 70 % of the sum of reviewed emission…
+ **1.** The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the EU ESR Safety Reserve Account to that Member State's ESR Compliance Account for any of the years from 2026 to 2030 as required by the Member State. Such tran…
− **1.** The central administrator shall ensure that, upon request of a Member State, the Union Registry carries out a transfer of AEAs from the EU ESR Safety Reserve Account to that Member State's ESR Compliance Account for any of the years from 2026 to 2030 as required by the Member State. Such tran…
+ 
+ **4.** Where a Member State notifies an upward change of the percentage under Article 6(3), second subparagraph, of Regulation (EU) 2018/842 and following the correspondent amendment of the amounts specified in the Decision adopted pursuant to Article 4(3) of Regulation (EU) 2018/842, the central ad…
+ 
+ ### Article 59s
+ 
+ **1.** For all transfer specfied in this Title, Articles 34, 35 and 55 shall apply mutatis mutandis.
+ 
+ **2.** Transfers to the ESR Compliance accounts or Member State LULUCF Compliance Accounts initiated in error may be reversed at the request of the national administrator.
+ 
+ ### Article 59t — Introduction of the LULUCF-relevant data
+ 
+ **1.** For the first LULUCF compliance period, in a timely manner and upon availability of the relevant reviewed greenhouse gas emissions and removals data in 2027, the central administrator shall enter into the Member State LULUCF Compliance Account the sum of the quantities of accounted emissions …
+ 
+ **2.** The central administrator shall ensure that the sum of accounted emissions and accounted removals for each Member State, referred to in paragraph 1, is entered in the EU LULUCF Compliance Account.
+ 
+ **3.** For the second LULUCF compliance period, in a timely manner and upon availability of the relevant reviewed greenhouse gas emissions and removals data in 2032, the central administrator shall enter into the Member States LULUCF Compliance Account the sum of the quantities of reported emissions…
+ 
+ **4.** For the second LULUCF compliance period, the central administrator shall ensure that the EU LULUCF Compliance Account reflects the Union target as laid down in Article 4(2) of Regulation (EU) 2018/841, and the Member State LULUCF Compliance Account reflects the value set for that Member State…
+ 
+ **5.** The central administrator shall ensure that the sum of reported emissions and reported removals for each Member State, referred to in paragraph 3, is entered into the EU LULUCF Compliance Account.
+ 
+ ### Article 59u — Calculation 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…
+ 
+ **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 tota…
+ 
+ **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 gr…
+ 
+ **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 gr…
+ 
+ ### Article 59v — Creation of LRUs
+ 
+ **1.** Where the balance of the Member State LULUCF Compliance Account calculated pursuant to Article 59u is positive, the central administrator shall issue in the LULUCF Compliance Account of that Member State a number of LRUs corresponding to the quantity of removals in excess for both LULUCF comp…
+ 
+ **2.** During both LULUCF compliance periods, LRUs shall only be eligible for transferring to other Member State LULUCF Compliance Accounts in accordance with the conditions laid down in Articles 11 and 12 of Regulation (EU) 2018/841 and to the ESR Compliance Accounts of the Member State concerned i…
+ 
+ **3.** The central administrator shall ensure that the Union Registry assigns each LRU a unique unit identification code upon its creation.
+ 
+ ### Article 59w — Transfers of LRUs between the Member State LULUCF Compliance Accounts
+ 
+ **1.** The central administrator shall ensure that, upon request of a Member State holding LRUs, and after taking into account any LRUs transferred pursuant to Article 59x, the Union Registry transfers a requested quantity of LRUs from the LULUCF Compliance Account of the requesting Member State to …
+ 
+ **2.** The transfers referred to in paragraph 1 shall not be carried out in any of the following cases:(a) the Member State concerned has requested to transfer an amount of LRUs that exceeds the amount needed by the receiving Member State to bring the balance of its LULUCF Compliance Account calcula…
+ 
+ **3.** The central administrator shall ensure that the LRUs transferred in accordance with paragraph 1 of this Article are used only for the purpose of fulfilling the obligations of the receiving Member State under Article 4(1), (3) and (4) of Regulation (EU) 2018/841. The Union Registry shall block…
+ 
+ ### Article 59x — Transfers of LRUs and AEAs between the Member State LULUCF Compliance Accounts and the ESR Compliance Accounts
+ 
+ **1.** The central administrator shall ensure that the Union Registry identifies and displays, in the LULUCF Compliance Account of the Member State holding LRUs, the quantity of LRUs eligible for transfer to the ESR Compliance Account of that Member State by subtracting the LRUs that are not eligibl…
+ 
+ **2.** The central administrator shall ensure that, upon request of a Member State holding LRUs, the Union Registry transfers a requested amount of eligible LRUs from the LULUCF Compliance Account of the requesting Member State to its ESR Compliance Account. Such transfers shall only be carried out …
+ 
+ **3.** Where, in the first LULUCF compliance period, the balance of the Member State LULUCF Compliance Account calculated pursuant to Article 59u is negative, the central administrator shall ensure that, upon request of that Member State, the Union Registry transfers a requested quantity of AEAs fro…
+ 
+ **4.** Where, in the second LULUCF compliance period, the sum of the Member State LULUCF Compliance Account calculated pursuant to Article 59u is below the target set in Column C of Annex IIA to Regulation (EU) 2018/841 for that Member State, or is below the budget set for that Member State, the cen…
+ 
+ **5.** The central administrator shall ensure that AEAs transferred in accordance with paragraphs 3 and 4 of this Article are only used for the purpose of fulfilling the Member State’s obligations under Article 4(1), (3) and (4) of Regulation (EU) 2018/841 and that those transfers are reflected in t…
+ 
+ **6.** Where a Member State intends to make use of the flexibility referred to in Article 12(1) of Regulation (EU) 2018/841, such request shall be submitted within three months following the publication of the implementing act referred to in Article 38(4) of Regulation (EU) 2018/1999.
+ 
+ ### Article 59y — Creation of MFLFAs
+ 
+ **1.** For the first LULUCF compliance period, the central administrator shall create in the EU MFLFA Central Account a number of MFLFAs equal to 50 % of the total amount of compensation available for the period 2021 to 2030 as set out in the second column of Annex VII to Regulation (EU) 2018/841.
+ 
+ The amount of MFLFAs eligible for transfer from the EU MFLFA Central Account to a Member State LULUCF Compliance Account for the first compliance period shall not exceed 50 % of the maximum amount of compensation available for the Member State concerned as set out in the second column of Annex VII t…
+ 
+ **2.** MFLFAs shall only be valid for balancing out removals accounted for as emissions in the managed forest land accounting category of the Member State concerned with the view to meeting its commitments in accordance with Article 4(1) of Regulation (EU) 2018/841. MFLFAs shall only be eligible for…
+ 
+ **3.** The central administrator shall ensure that the Union Registry assigns each MFLFA a unique unit identification code upon its creation.
+ ### Article 59z — Transfer of MFLFAs to the Member State LULUCF Compliance Account
+ 
+ **1.** The central administrator shall ensure that, upon request of a Member State, the Union Registry transfers the requested quantity of MFLFAs from the EU MFLFA Central Account to the LULUCF Compliance Account of the requesting Member State. Such transfers shall not be carried out in any of the f…
+ 
+ **2.** Where a Member State’s total emissions exceed total removals in the managed forest land accounting category, and after exhausting the compensation provided for in accordance with the first sentence of paragraph 1, the central administrator shall ensure that the Union Registry transfers a requ…
+ 
+ **3.** Where the requests by Member States in accordance with paragraph 2 exceed the amount of MFLFAs available in the EU MFLFA Central Account, the central administrator shall distribute the remaining MFLFAs on a pro rata basis.
+ 
+ **4.** In order to avoid double counting, the central administrator shall ensure that when carrying out the transfers in accordance with paragraphs 1, 2 and 3, the Union Registry subtracts the corresponding quantities of MFLFAs from the EU MFLFA Central Account.
+ 
+ ### Article 59aa — Creation of LUFAs
+ 
+ **1.** For the second LULUCF compliance period, the central administrator shall create in the EU LUFA Central Account a number of LUFAs equal to the maximum amount of 178 million tonnes of carbon dioxide equivalents available to all Member States for the period 2026 to 2030.
+ 
+ The amount of LUFAs eligible for transfer from the EU LUFA Central Account to a Member State LULUCF Compliance Account for the second compliance period shall not exceed 50 % of the maximum amount of compensation available for the Member State concerned as set out in the second column of Annex VII to…
+ 
+ **2.** LUFAs shall only be valid to balance out net emissions or net removals, or both, accounted for as emissions against the target or the budget set for that Member State in accordance with Article 4(3) and (4) of Regulation (EU) 2018/841. LUFAs shall only be eligible for transfer from the EU LUF…
+ 
+ **3.** The central administrator shall ensure that the Union Registry assigns each LUFA a unique unit identification code upon its creation.
+ 
+ ### Article 59ab — Transfer of LUFAs and MFLFAs to the Member State LULUCF Compliance Account
+ 
+ **1.** The central administrator shall ensure that, upon request of a Member State, the Union Registry transfers a requested quantity of LUFAs from the EU LUFA Central Account to the LULUCF Compliance Account of the requesting Member State. Such transfers shall not be carried out in any of the follo…
+ 
+ **2.** For the purpose of assessing whether the 2030 Union target as referred to in point (c) of paragraph 1 has been met, and after taking into account any methodological adjustments carried out pursuant to Article 59u(3), the central administrator shall take into account any unused LRUs remaining …
+ 
+ **3.** Where the difference between the sum of emissions and removals in a Member State, and the target of that Member State or the budget of the Member State as set in accordance with Article 4(3) and (4) of Regulation (EU) 2018/841, is negative, and after exhausting the compensation referred to in…
+ 
+ **4.** Where the requests by Member States in accordance with paragraph 3 exceed the amount of unused LUFAs available in the EU LUFA Central Account, the central administrator shall distribute the remaining LUFAs on a pro rata basis.
+ 
+ **5.** Where the difference between the sum of emissions and removals in a Member State, and the target of that Member State or the budget of the Member State as set in accordance with Article 4(3) and (4) of Regulation (EU) 2018/841, is negative, the central administrator shall ensure that the Unio…
+ 
+ **6.** In order to avoid double counting, the central administrator shall ensure that when carrying out the transfers in accordance with this Article, the Union Registry subtracts the corresponding quantities of LUFAs or MFLFAs transferred to the LULUCF Compliance Account of the requesting Member St…
+ 
+ **7.** For the purpose of paragraphs 1 and 5, there is a surplus in the ESR Compliance Accounts if, at the time of the request for transfer of LUFAs, the sum of the AEAs in the ESR Compliance Accounts of the Member State concerned for the years 2026 to 2030 is higher than the sum of the emissions in…
+ 
+ ### Article 59ac — Creation and transfer of AFAFs
+ 
+ **1.** The central administrator shall create in the Central Additional Compensation Account for Finland a number of AFAFs equal to the maximum amount of 5 million tonnes of carbon dioxide equivalent. The central administrator shall ensure that the Union Registry assigns each AFAF a unique unit iden…
+ 
+ **2.** The central administrator shall ensure that, upon the request of Finland, the Union Registry transfers a requested amount of AFAFs from the Central Additional Compensation Account for Finland to the LULUCF Compliance Account for Finland. Such transfers shall not be carried out in any of the f…
+ 
+ **3.** The central administrator shall block any subsequent transfer of the AFAFs from the Member State LULUCF Compliance Account for Finland.
+ 
+ ### Article 59ad — Determination of the compliance status figures and compliance
+ 
+ **1.** The central administrator shall ensure that after a period of time set out in Article 38(5) of Regulation (EU) 2018/1999 for the exercise of flexibilities pursuant to Articles 12, 13, 13a and 13b of Regulation (EU) 2018/841, the Union Registry determines the compliance status figure for the M…
+ 
+ **2.** In the first LULUCF compliance period, where the compliance status figure of a Member State’s LULUCF Compliance Account determined pursuant to paragraph 1 is negative, the central administrator shall ensure that the Union Registry transfers to that Member State’s LULUCF Compliance Account the…
+ 
+ **3.** As a consequence of paragraph 2, the central administrator shall ensure that the Union Registry recalculates the compliance status figure for the Member State LULUCF Compliance Account concerned taking into account the amounts of transferred AEAs.
− ### Article 59s — Execution and reversal of transfers
+ **4.** Where the compliance status figure of a Member State LULUCF Compliance Account determined pursuant to paragraph 1 is positive, the central administrator shall ensure that the Union Registry transfers all the remaining LRUs to the EU LULUCF Compliance Account.
− **1.** For all transfers specified in this Title, Articles 34, 35 and 55 shall apply.
+ **5.** In the second LULUCF compliance period, if a Member State fails to comply with the budget set for that Member State, recalculated if necessary in accordance with Article 59u(4), the central administrator shall ensure that the Union Registry transfers an amount equal to the amount in tonnes of…
− **2.** Transfers to the ESR Compliance Accounts initiated in error may be reversed at the request of the national administrator. In such cases, Article 62(4), (6), (7) and (8) shall apply.
+ **1.** The central administrator may temporarily suspend access to the Union Registry ►M2 —————** ◄ ** or any part thereof where it has a reasonable suspicion that there is a breach of security or a serious risk affecting the security of the Union Registry ►M2 —————** ◄ ** within the meaning of Comm…
− **1.** The central administrator may temporarily suspend access to the Union Registry ►M2 —————** ◄ ** or any part thereof where it has a reasonable suspicion that there is a breach of security or a serious risk affecting the security of the Union Registry ►M2 —————** ◄ ** within the meaning of Comm…
+ **2.** The central administrator shall ensure that the Union Registry conducts automated checks having regard to the data exchange and technical specifications provided for in Article 75 of this Regulation for all processes to identify irregularities and discrepancies, where the proposed process doe…
− **2.** The central administrator shall ensure that the ►M2 Union Registry** ◄ ** conducts automated checks having regard to the data exchange and technical specifications provided for in Article 75 of this Regulation for all processes to identify irregularities and discrepancies, where a proposed pr…
+ **3.** The central administrator or national administrator may provide data stored in the Union Registry ►M2 —————** ◄ ** or gathered pursuant to this Regulation to the following entities:▼M2(a) the police or another law enforcement or judicial authority, tax authorities of a Member State and the Eu…
− **3.** The central administrator or national administrator may provide data stored in the Union Registry ►M2 —————** ◄ ** or gathered pursuant to this Regulation to the following entities:▼M2(a) the police or another law enforcement or judicial authority, tax authorities of a Member State and the Eu…
+ **7.** Europol shall obtain permanent read-only access to data stored in the Union Registry ►M2 —————** ◄ **for the purposes of Article 18 of Regulation (EU) 2016/794 of the European Parliament and of the Council (18). Europol shall keep the Commission informed of the use it makes of the data.
− **7.** Europol shall obtain permanent read-only access to data stored in the Union Registry ►M2 —————** ◄ **for the purposes of Article 18 of Regulation (EU) 2016/794 of the European Parliament and of the Council (15). Europol shall keep the Commission informed of the use it makes of the data.