COMMISSION DELEGATED REGULATION (EU) 2026/109

| Official Journal of the European Union | EN L series ---|---|--- * * * | 2026/109 | 7.4.2026 ---|---|--- COMMISSION DELEGATED REGULATION (EU) 2026/109 of 14 January 2026 amending and correcting Delegated Regulation (EU) 2019/1122 as regards the functioning of the Union Registry under Regulation (EU) 2018/842 of the European Parliament and of the Council as amended by Regulation (EU) 2023/857 of the European Parliament and of the Council (Text with EEA relevance) 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 525/2013 (1), and in particular Article 12(1) thereof, Whereas: (1) | Commission Delegated Regulation (EU) 2019/1122 (2) lays down rules for the functioning of the Union Registry, established under Directive 2003/87/EC of the European Parliament and of the Council (3). ---|--- (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 Council (4) 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, ---|--- HAS ADOPTED THIS REGULATION: Article 1 Delegated Regulation (EU) 2019/1122 is amended and corrected as follows: (1) | Article 59a is amended as follows: | (a) | paragraph 1 is replaced by the following: ‘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 Regulation (EU) 2018/842 and in the Decisions adopted pursuant to Article 4(3), and Article 10, of Regulation (EU) 2018/842.’ ; ---|--- (b) | the following paragraph is inserted: ‘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) and (4) of Regulation (EU) 2018/842 based on the percentages notified by Member States under Article 6(3), (3a) and (3b) of that Regulation.’ ; ---|--- (2) | Article 59b is replaced by the following: ‘Article 59b Annual emission allocation units 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.’ ; ---|--- (3) | in Article 59f(1) and (2), the abbreviation ‘LMUs’ is replaced by ‘LRUs’; ---|--- (4) | in Article 59h, points (c) and (d) are replaced by the following: | ‘(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 Article 6(3), second subparagraph, of that Regulation, and taking into account any notifications sent to the Commission under Article 6(3a) and (3b) of that Regulation; ---|--- (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 of AEAs for that given year as set in the Decisions adopted pursuant to Article 4(3) and Article 10 of Regulation (EU) 2018/842.’; ---|--- (5) | in Article 59i, point (b), the percentage ‘10’ is replaced by ‘7,5’; ---|--- (6) | Article 59j is amended as follows: | (a) | point (b) is replaced by the following: | ‘(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 point (c), the percentage ‘30 %’ is replaced by ‘25 %’; ---|--- (7) | Article 59k is replaced by the following: ‘Article 59k Use of Land Removal Units (“LRUs”) 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; ---|--- (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 (*1); ---|--- (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. ---|--- (*1) 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).’;" (8) | Article 59l is amended as follows: | (a) | in point (a), the term ‘five per cent’ is replaced by ‘10 per cent’; ---|--- (b) | in point (b), the term ‘ten per cent’ is replaced by ‘15 per cent’; ---|--- (c) | the following point (e) is added: | ‘(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.’; ---|--- (9) | in Article 59m, the following point (d) is added: | ‘(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.’; ---|--- (10) | in Article 59n, the percentage ‘70 %’ is replaced by ‘60 %’; ---|--- (11) | in Article 59o(1), point (g)(v), the abbreviation ‘LMUs’ is replaced by ‘LRUs’; ---|--- (12) | in Article 59q, the following paragraph is added: ‘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 administrator shall create the corresponding quantity of AEAs in the EU Annex II AEA Total Quantity Account.’ ; ---|--- (13) | Article 59s, is replaced by the following: ‘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.’ ; ---|--- (14) | in Annex I, Table I-II (‘Accounts for the purpose of accounting transactions pursuant to Title IIA’), first row, the abbreviation ‘LMU’ is replaced by ‘LRU’. ---|--- Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 14 January 2026. For the Commission The President Ursula VON DER LEYEN * * * (1) OJ L 156, 19.6.2018, p. 26, ELI: http://data.europa.eu/eli/reg/2018/842/oj. (2) 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). (3) 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). (4) 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). * * * ELI: http://data.europa.eu/eli/reg_del/2026/109/oj ISSN 1977-0677 (electronic edition) * * *