Commission Implementing Regulation (EU) 2025/2043 of 10 October 2025 on the structure, technical details and process for submitting evidence about the impact of climate change and the legacy effects on organic soils pursuant to Regulation (EU) 2018/841 of the European Parliament and of the Council

Definitions

Article 1

For the purposes of this Regulation, the following definitions apply: (1) ‘aridity index’ means the ratio between precipitation and potential evapotranspiration; (2) ‘aridity class’ means any of the following categories in which areas are classified according to the aridity index: — 0,65: Humid; — 0,50-0,65: Dry subhumid; — 0,20-0,50: Semi-arid; — 0,05-0,20: Arid; — < 0,05: Hyper-arid. (3) ‘organic soil’ means a soil either fulfilling the definition based on approved national standards, used for reporting under the United Nations Framework Convention on Climate Change (UNFCCC), or, where there are no such standards, using criteria listed in 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines (Annex 3A.5. Default climate and soil classifications, Chapter 3 in Volume 4).

Evidence regarding areas affected by the long-term impact of climate change

Article 2

1.   Member States shall identify, in a geographically explicit manner, areas affected by the long-term impact of climate change. 2.   The evidence corroborating the identification of areas affected by the long-term impact of climate change referred to in paragraph 1 shall be based on the aridity index. An area that has shifted from humid or dry subhumid aridity class to semi-arid, arid or hyper-arid class, or an area classified as semi-arid, arid or hyper-arid whose respective aridity index has decreased, shall be considered an area affected by the long-term impact of climate change. 3.   Where duly justified, Member States may base the evidence of the long-term impact of climate change on indices other than the aridity index. Those other indices shall demonstrate the link between the long-term impacts of climate change and the reduced carbon sequestration capacity in the affected area. 4.   The data used for demonstrating the long-term impact of climate change shall stem from official meteorological services, authorities or scientific bodies, and shall be available across the Union. 5.   The result of the analysis of the long-term impact of climate change shall demonstrate relevant shifts in aridity classes, by comparing time series of at least 20 consecutive years within the period ranging at least from 2001 until the end of 2025. 6.   Evidence referred to in paragraphs 2 to 5 shall be verifiable and shall include the following elements: (a) the method used, the input data used and the outcome of the identification referred to in paragraph 1; (b) a description of the efforts to reverse the trend of excess emissions or diminishing sinks generated in the areas identified pursuant to paragraph 1.

Evidence regarding legacy effects in organic soils in Member States with exceptionally high proportion of organic soils

Article 3

1.   The threshold for the determination of the exceptionally high proportion of organic soils, compared to the Union average, shall be the 85th percentile of the frequency distribution of the proportions of organic soils compared to the total managed land area in each Member State. The data determining the proportion of organic soils in managed land area is set out in the Annex. 2.   Member States with an exceptionally high proportion of organic soils determined pursuant to paragraph 1 shall identify, in a geographically explicit manner, areas affected by the legacy effects of past management practices that occurred before 2013. 3.   Evidence corroborating the identification of areas referred to in paragraph 2 shall be verifiable and shall include the following elements: (a) the method used, the input data used and the outcome of the identification referred to in paragraph 2; (b) a description of the past management practices referred to in paragraph 2, including the timeframe of their application, accompanied by evidence proving their occurrence; (c) a description of the efforts to reverse the trend of excess emissions generated in the areas identified pursuant to paragraph 2.

Evidence of the excess emissions and diminishing removals

Article 4

1.   Evidence of the excess emissions and diminishing removals provided by the Member States shall be verifiable. 2.   For areas identified pursuant to Article 2(1), the evidence referred to in paragraph 1 of this Article shall be based on the difference of total emissions and total removals generated during the period 2026-2030 in those areas, compared to total emissions and total removals generated during that same period in an area of that Member State that is similar in climate and soil type and land reporting categories with the same management practices, and that was not identified in accordance with Article 2(1). That comparison may also be carried out on the same area, under the same management practices, in a historical period after 1990 during which that area would not qualify as area affected by the long-term impact of climate change in accordance with Article 2(1). 3.   For areas identified pursuant to Article 3(2), the evidence referred to in paragraph 1 of this Article shall be based on the difference of total emissions and total removals generated during the period 2026-2030 in those areas, compared to total emissions and total removals generated during that same period in an area of that Member State that is similar in climate and soil type, and land reporting categories, and that does not qualify as affected in accordance with Article 3(2).

Process for submission of evidence

Article 5

1.   Member States intending to make use of the compensation for excess emissions or diminishing removals, shall submit the request to that effect to the Commission by 30 November 2026. The request shall include the evidence set out in Article 2 or Article 3, as applicable. 2.   The Commission shall inform the Member States concerned of the outcome of the verification of the request no later than three months following the receipt of a complete request. 3.   Following the outcome of the verification referred to in paragraph 2, and no later than 15 January 2032, the Member State concerned shall submit to the Commission the evidence set out in Article 4, including a description of the methods used. 4.   By 31 May 2027, and every year thereafter, the Member State concerned shall update the evidence referred to in Article 2(6), point (b), or Article 3(3), point (c), as applicable, including on the progress made towards improving carbon sequestration capacity and climate resilience. 5.   The evidence set out in Articles 2, 3 and 4 shall be transparent, accurate, consistent, comparable and complete.

Entry into force

Article 6

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

ANNEXSupplementary provisions

ANNEX Percentile of proportion of organic soils in Member States’ managed land area referred to in Article 3(1)   Total organic soils (ha) Managed land area (ha) Percentile of proportion of organic soils in managed land area in frequency distribution Austria 35 193 8 387 000 62 Belgium 2 720 3 068 918 42 Bulgaria 3 201 11 100 190 23 Croatia 2 685 5 659 400 27 Cyprus 0 601 818 0 Czechia 20 816 7 886 922 58 Denmark 163 353 4 196 384 65 Estonia 713 246 4 141 134 88 Finland 12 725 643 27 580 372 100 France 87 735 63 858 640 50 Germany 1 730 444 35 790 117 73 Greece 6 665 10 989 138 35 Hungary 8 224 8 990 089 46 Ireland 2 022 529 6 985 006 92 Italy 24 285 30 133 601 38 Latvia 888 752 6 095 484 85 Lithuania 538 448 6 287 720 77 Luxembourg 0 258 600 0 Malta 0 22 778 0 Netherlands 387 405 4 154 194 81 Poland 1 362 674 31 393 136 69 Portugal 0 9 221 763 0 Romania 13 197 22 819 121 31 Slovakia 0 4 809 520 0 Slovenia 4 227 2 027 300 54 Spain 3 50 622 199 19 Sweden 11 682 346 37 726 543 96