Commission Delegated Regulation (EU) 2026/81 of 13 January 2026 amending Delegated Regulation (EU) 2019/1122 as regards the functioning of the Union Registry in accordance with Regulation (EU) 2018/841 of the European Parliament and of the Council

Delegated Regulation (EU) 2019/1122 is amended as follows:

1. in Article 2, the following subparagraph is added:

   ‘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^(******).

   ^(**)

2. Article 3 is amended as follows:

   1. point (12) is replaced by the following:

      1. “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 account;’;

   2. the following points (27) to (32) are added:

      1. “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) 2018/841;

      2. “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 (EU) 2018/841;

      3. “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 tonne of carbon dioxide equivalent;

      4. “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 to that Regulation, equal to one tonne of carbon dioxide equivalent;

      5. “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 tonne of carbon dioxide equivalent;

      6. “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 Regulation, equal to one tonne of carbon dioxide equivalent.’

3. in Article 4, paragraph 2 is replaced by the following:

   ‘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^(******), and Article 15 of Regulation (EU) 2018/841. The Union Registry shall provide national administrators and account holders with the processes set out in this Regulation.

   ^(**)

4. in Article 7, paragraph 5 is replaced by the following:

   ‘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. Article 12 is amended as follows:

   1. the following paragraphs are inserted:

      ‘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 LULUCF Compliance Account”), one Central Additional Compensation Account for Finland, one Union Managed Forest Land Flexibility Allocation Central Account (“EU MFLFA Central Account”), and the EU LULUCF Deletion Account.

      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. paragraph 2 is replaced by the following:

      ‘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.’

      ;

6. the following Article 27b is inserted:

   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 transfers any excess LRUs to the EU LULUCF Deletion Account.

   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 remaining MFLFAs from the EU MFLFA Central Account, to the EU LULUCF Deletion Account.’

   ;

7. in Title IIA, the following Chapter is added:

   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 or accounted removals in each land accounting category referred to in Article 2(1), points (a) to (f), of Regulation (EU) 2018/841.

   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 and reported removals in the land reporting categories or sectors referred to in Article 2(2), points (a) to (j), of Regulation (EU) 2018/841.

   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 in Column C of Annex IIa to Regulation (EU) 2018/841. The central administrator shall also ensure that the Member State LULUCF Compliance Account reflects the budget and trajectory set for that Member State in accordance with Article 4(4), first subparagraph, and Article 4(5) of Regulation (EU) 2018/841 for the years 2026, 2027, 2028 and 2029.

   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.

   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 quantities of emissions from the total quantities of removals in each land accounting category as referred to in Article 2(1), points (a) to (f), of Regulation (EU) 2018/841. The central administrator shall ensure that the Union Registry includes the sum of the results of the calculation in the EU LULUCF Compliance Account.

   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 total quantity of emissions from the total quantity of removals in all land reporting categories or sectors referred to in Article 2(2), points (a) to (j), of Regulation (EU) 2018/841. The central administrator shall ensure that the Union Registry reflects the result of the calculation in the EU LULUCF Compliance Account.

   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 greenhouse gas inventory data as submitted for the same years in 2032, the central administrator shall ensure that the Union Registry calculates the difference between the average greenhouse gas inventory data as submitted in 2020 and the reviewed average greenhouse gas inventory data for the same years as submitted in 2032. Based on the results of the calculation, the Union Registry shall recalculate the sum of the greenhouse gas inventory data for the Union as a whole, as laid down in Column B of Annex IIa to Regulation (EU) 2018/841, in order to align with the Union target laid down in Article 4(2) of that Regulation.

   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 greenhouse gas inventory data as submitted for the same years in 2032, the central administrator shall ensure that the Union Registry calculates the difference between the reviewed average greenhouse gas inventory data as submitted in 2025 and the reviewed average greenhouse gas inventory data for the same years as submitted in 2032. Based on the results of the calculations carried out in accordance with this paragraph and paragraph 3 of this Article, the Union Registry shall ensure that the budget for Member States is recalculated accordingly.

   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 compliance periods.

   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 in accordance with the conditions laid down in Article 59k of this Regulation.

   3.

   The central administrator shall ensure that the Union Registry assigns each LRU a unique unit identification code upon its creation.

   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 the LULUCF Compliance Account of another Member State.

   2.

   The transfers referred to in paragraph 1 shall not be carried out in any of the following cases:

   1. 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 calculated pursuant to Article 59u to zero;

   2. the Member State’s request is submitted after the determination of the compliance status figure for the given compliance period pursuant to Article 59ad;

   3. the amount of the LRUs available is not sufficient to allow such transfer.

   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 any subsequent transfer of the LRUs from the LULUCF Compliance Account of the receiving Member State into its ESR Compliance Account.

   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 eligible for transfers under Article 59w(3) from the total quantity of LRUs in the same Compliance Account.

   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 in accordance with the conditions laid down in Article 59k.

   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 from the ESR Compliance Account for a given year of the requesting Member State to its LULUCF Compliance Account. Such transfers shall not be carried out in any of the following cases:

   1. the Member State concerned has requested to transfer an amount of AEAs that exceeds the amount needed to bring the balance of the LULUCF Compliance Account calculated pursuant to Article 59u to zero;

   2. the Member State’s request is submitted more than three months after the calculation of the balance of the Member State LULUCF Compliance Account for the given period;

   3. the status of the ESR Compliance Account does not allow such transfer.

   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 central administrator shall ensure that, upon request of that Member State, the Union Registry transfers a requested quantity of AEAs from the ESR Compliance Account for a given year of the requesting Member State to its LULUCF Compliance Account. Such transfers shall not be carried out in any of the following cases:

   1. the Member State concerned has requested to transfer an amount of AEAs that exceeds the amount needed to bring the balance of the LULUCF Compliance Account calculated pursuant to Article 59u in line with the target set in Column C of Annex IIa to Regulation (EU) 2018/841 for that Member State or in line with the budget as referred to in Article 4(4) of Regulation (EU) 2018/841;

   2. the Member State’s request is submitted more than three months after the calculation of the balance of the Member State LULUCF Compliance Account for the given period;

   3. the status of the ESR Compliance Account does not allow such transfer.

   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 the EU LULUCF Compliance Account. The Union Registry shall block any subsequent transfer of AEAs from the LULUCF Compliance Account of the receiving Member State to the LULUCF Compliance Accounts of other Member States.

   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.

   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 to Regulation (EU) 2018/841.

   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 transfer from the EU MFLFA Central Account to the LULUCF Compliance Account of the Member State concerned.

   3.

   The central administrator shall ensure that the Union Registry assigns each MFLFA a unique unit identification code upon its creation.

   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 following cases:

   1. the balance of the Member States LULUCF Compliance Account in the first LULUCF compliance period calculated pursuant to Article 59u is zero or positive;

   2. the Member State requested to transfer an amount of MFLFAs exceeding the amount needed to bring the balance of the LULUCF Compliance Account for the first LULUCF compliance period calculated pursuant to Article 59u to zero;

   3. the balance of the EU LULUCF Compliance Account for the first LULUCF compliance period, calculated pursuant to Article 59u, and after taking into account any transfers carried out pursuant to Article 59x, is negative;

   4. the Member State requested to transfer an amount of MFLFAs exceeding 50 % of the maximum amount of compensation available for that Member State as set out in the second column of Annex VII to Regulation (EU) 2018/841, recalculated if necessary, taking into account any previous requests under this Article by the same Member State;

   5. the Member State requested to transfer an amount of MFLFAs exceeding the quantity of sinks accounted for as emissions against its forest reference level in the managed forest land accounting category of that Member State;

   6. the Member State requested the transfer of an amount of MFLFAs to cover a deficit in a land accounting category other than the managed forest land accounting category;

   7. the Member State’s request is submitted after the determination of the compliance status figures for the given compliance period;

   8. the Member State has not fulfilled the condition set out in Article 13(2), point (a), of Regulation (EU) 2018/841.

   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 requested amount of MFLFAs up to an amount unused by other Member States of the full amount of compensation for the period 2021 to 2025, as referred to in Article 59y(1), contained in the EU MFLFA Central Account to a Member State’s LULUCF Compliance Account, provided that the requesting Member State has submitted evidence to the Commission concerning the impact of natural disturbances pursuant to Article 13(4) of Regulation (EU) 2018/841.

   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.

   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 Regulation (EU) 2018/841.

   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 LUFA Central Account to the LULUCF Compliance Account of the Member State concerned with a view to meeting its obligations under Article 4(3) and (4) of Regulation (EU) 2018/841.

   3.

   The central administrator shall ensure that the Union Registry assigns each LUFA a unique unit identification code upon its creation.

   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 following cases:

   1. the Member State has not fulfilled the condition set out in Article 13b(3), point (a), of Regulation (EU) 2018/841;

   2. the Member State has not exhausted the possibility of transferring any surplus of AEAs from its ESR Compliance Account to its LULUCF Compliance Account in accordance with Article 59x;

   3. the 2030 Union target as provided for in Article 4(2) of Regulation (EU) 2018/841, calculated pursuant to Article 59u(2), (3) and (4) of this Regulation, and after taking into account any transfers carried out pursuant to Article 59x, has not been met.

   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 in the EU LULUCF Compliance Account for the first compliance period after the transfer of excess LRUs has been carried out pursuant to Article 27b(4), provided that one or more Member States has submitted evidence to the Commission concerning the impact of natural disturbances in accordance with Article 13b(5) of Regulation (EU) 2018/841.

   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 the first sentence of paragraph 1 of this Article, the central administrator shall ensure that the Union Registry transfers a requested amount of LUFAs up to an amount unused by other Member States of the full amount of compensation for the period 2026 to 2030, as referred to Article 59aa(1) of this Regulation, contained in the EU LUFA Central Account, to a Member State’s LULUCF Compliance Account, provided that the requesting Member State has submitted evidence to the Commission concerning the impact of natural disturbances in accordance with Article 13b(5) of Regulation (EU) 2018/841.

   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 Union Registry transfers a requested amount of LUFAs from the second compliance period and unused MFLFAs from the first LULUCF compliance period up to the full amount of unused compensation in the period 2021 to 2030, as laid down in the second column of Annex VII to Regulation (EU) 2018/841, but not exceeding 50 million tonnes of carbon dioxide equivalents in total, from the EU LUFA Central Account and 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 following cases:

   1. the Member State has not exhausted the possibility of transferring any surplus of AEAs from its ESR Compliance Account(s) to its LULUCF Compliance Account in accordance with Article 59x;

   2. the Member State has not exhausted the use of flexibilities referred to in paragraphs 1, 2 and 3;

   3. the Member State has not submitted to the Commission the evidence referred to in Article 13b(6), point (i), or Article 13b(6), point (ii), of Regulation (EU) 2018/841;

   4. the Member State has not fulfilled the condition set out in Article 13b(6), point (c), of Regulation (EU) 2018/841.

   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 State from the EU LUFA Central Account and the EU MFLFA Central Account.

   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 the same compliance accounts.

   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 identification code upon its creation.

   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 following cases:

   1. the requested transfer is to be used in land accounting categories other than managed forest land, deforested land, managed cropland and managed grassland;

   2. Finland has not fulfilled the condition set out in Article 13a(1), point (a), of Regulation (EU) 2018/841;

   3. the balance of the EU LULUCF Compliance Account for the first LULUCF compliance period, calculated pursuant to Article 59u, and after taking into account any transfers carried out pursuant to Article 59x, is negative;

   4. the requested transfer exceeds the amount of AFAFs available for Finland in the first LULUCF compliance period pursuant to Article 13a of Regulation (EU) 2018/841;

   5. the emissions created by historical change from forest land to any other land use category occurred after 31 December 2017;

   6. the requested transfer exceeds the amount necessary for compliance with Article 4(1) of Regulation (EU) 2018/841;

   7. Finland’s request is submitted after the determination of the compliance status figure for the first compliance period.

   3.

   The central administrator shall block any subsequent transfer of the AFAFs from the Member State LULUCF Compliance Account for Finland.

   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 Member State LULUCF Compliance Accounts by subtracting the total quantity of accounted or reported emissions from the total quantity of accounted or reported removals taking into account any flexibilities used pursuant to Regulations (EU) 2018/841 and (EU) 2018/842 in the Member State LULUCF Compliance Account.

   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 quantity of AEAs needed to bring the compliance status figure to zero, in equal parts from the ESR Compliance Accounts of the Member State concerned for the years 2021, 2022, 2023, 2024 and 2025. If the quantity of AEAs needed to bring the compliance status figure to zero is not a multiple of five, the quantity of AEAs that exceeds the highest multiple of five shall be transferred in equal parts from the compliance accounts of years 2022, 2023, 2024, and 2025, or, if that is not possible, in equal parts from the compliance accounts of years 2023, 2024, and 2025, or, if that is not possible, in equal parts from the compliance accounts of years 2024 and 2025, or, if that is not possible, from the 2025 compliance account.

   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.

   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.

   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 carbon dioxide equivalent of the excess greenhouse gas net emissions or net removals accounted for as emissions, multiplied by a factor of 1,08, to the greenhouse gas net emissions figure reported by that Member State in 2032 for the year 2030 as laid down in Column C of Annex IIa to Regulation (EU) 2018/841.’

   ;

8. in Article 70, paragraph 2 is replaced by the following:

   ‘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 does not conform to the requirements of Directive 2003/87/EC, of Regulations (EU) 2018/841 and (EU) 2018/842, and of this Regulation.’

   ;

9. Annexes I and XIII to Delegated Regulation (EU) 2019/1122 are amended in accordance with Annexes I and II to this Regulation.

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