Nařízení Komise v přenesené pravomoci (EU) 2026/109 ze dne 14. ledna 2026, kterým se mění a opravuje nařízení v přenesené pravomoci (EU) 2019/1122, pokud jde o fungování registru Unie podle nařízení Evropského parlamentu a Rady (EU) 2018/842 ve znění nařízení Evropského parlamentu a Rady (EU) 2023/857

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013OJ L 156, 19.6.2018, p. 26 , ELI: http://data.europa.eu/eli/reg/2018/842/oj. , and in particular Article 12(1) thereof,

OJ L 156, 19.6.2018, p. 26 , ELI: http://data.europa.eu/eli/reg/2018/842/oj.

(1) Commission Delegated Regulation (EU) 2019/1122Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3 , ELI: http://data.europa.eu/eli/reg_del/2019/1122/oj). lays down rules for the functioning of the Union Registry, established under Directive 2003/87/EC of the European Parliament and of the CouncilDirective 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32 , ELI: http://data.europa.eu/eli/dir/2003/87/oj). .

(2) Regulation (EU) 2018/842 lays down obligations for Member States with respect to their minimum contributions towards the Union’s 2030 target for reducing its greenhouse gas emissions.

(3) In accordance with Article 12 of Regulation (EU) 2018/842, the Union Registry is to ensure the accurate accounting of transactions under that Regulation.

(4) Regulation (EU) 2018/842 has been amended by Regulation (EU) 2023/857 of the European Parliament and of the CouncilRegulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/842 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement, and Regulation (EU) 2018/1999 (OJ L 111, 26.4.2023, p. 1 , ELI: http://data.europa.eu/eli/reg/2023/857/oj). to increase the Union’s 2030 target for reducing greenhouse gas emissions (from a 30 % reduction to a 40 % reduction compared to 2005 levels) and to adjust some of the requirements applicable to the use of the flexibilities provided to Member States by that Regulation.

(5) Regulation (EU) 2018/842 provides some Member States with the possibility of notifying the Commission, in 2023, of their intention to make use or further use of a limited cancellation of EU ETS allowances for the purpose of compliance with their obligations under that regulation (the ETS flexibility) and of revising their notified intentions in 2024 and 2027, not only downwards, as it was originally the case, but also upwards. Therefore, it is appropriate to amend the provisions of Delegated Regulation (EU) 2019/1122 on the creation of annual emission allocations (AEAs) in the EU Annex II AEA Total Quantity Account. Additionally, in the absence of an actual definition of the term excess emissions for the purpose of the Member States’ use of the ETS flexibility, it is appropriate to replace that term by the formula that is to be used in the determination of whether, and to what extent, a Member State can use the ETS flexibility to ensure compliance in a given year.

(6) Regulation (EU) 2018/842 requires Member States to inform the Climate Change Committee before transferring AEAs to other Member States. Therefore, it is appropriate to reflect the amendments to the conditions regarding the transferability of the AEAs.

(7) For clarity and consistency across the different chapters of Delegated Regulation (EU) 2019/1122, it is appropriate to replace the term land mitigation units and its abbreviation LMUs by land removal units and LRUs, respectively.

(8) Furthermore, Regulation (EU) 2018/842 was amended as regards the ceilings on borrowing and banking of AEAs, on ex ante transfers of AEAs to other Member States and on the use of net removals from the land use, land use change and forestry (LULUCF) sector. Therefore, it is necessary to reflect those changes in Delegated Regulation (EU) 2019/1122.

(9) The establishment of the safety reserve is subject to the fulfilment of the Union’s 2030 target on the reduction greenhouse gas emission in the sectors covered by Regulation (EU) 2018/842. Therefore, the Union’s new target on greenhouse gas emissions covered by Regulation (EU) 2018/842 should be reflected in the requirements for the creation of AEAs in the EU ESR Safety Reserve Account.

(10) The reversal of transfers to ESR Compliance Accounts or Member State LULUCF Compliance Accounts should be carried out under the same conditions, with the appropriate adaptations, that are applicable to the reversal of allocation of general allowances, or aviation allowances, initiated unintentionally or erroneously by a national administrator. Therefore, it is appropriate to correct the erroneous legal reference in Article 59s(2) of Delegated Regulation (EU) 2019/1122 to Article 62(4), (6), (7) and (8) of that Regulation.

(11) Delegated Regulation (EU) 2019/1122 should therefore be amended and corrected accordingly,

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry (OJ L 177, 2.7.2019, p. 3 , ELI: http://data.europa.eu/eli/reg_del/2019/1122/oj).

Article 2 Article 2

Article 59b Article 59b Annual emission allocation units

Article 59k Article 59k Use of Land Removal Units (LRUs)

Article 59s 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.

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32 , ELI: http://data.europa.eu/eli/dir/2003/87/oj).

Regulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation (EU) 2018/842 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement, and Regulation (EU) 2018/1999 (OJ L 111, 26.4.2023, p. 1 , ELI: http://data.europa.eu/eli/reg/2023/857/oj).

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 (OJ L 328, 21.12.2018, p. 1 , ELI: http://data.europa.eu/eli/reg/2018/1999/oj).;

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 laid down in Article 5(1) to (5a), Article 6, Article 9(2) and Article 11, of Regulation (EU) 2018/842, and Article 12(1) of Regulation (EU) 2018/841.

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:

(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) to an ESR Compliance Account of a year within the period 2026 to 2030 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 2026 to 2030;

(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) to an ESR Compliance Account of a year within the period 2026 to 2030 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 2026 to 2030;

(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 banked from previous years to the current or any following year pursuant to Article 59j of this Regulation;

(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 ;

(e) that Member State has not complied with Regulation (EU) 2018/841;

(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;

(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;

(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.

For all transfer specfied in this Title, Articles 34, 35 and 55 shall apply mutatis mutandis.

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.

HAS ADOPTED THIS REGULATION: