Commission Implementing Regulation (EU) 2026/1807 of 24 July 2026 amending Implementing Regulation (EU) 2022/2299 as regards new and modified reporting obligations

Reporting on policies and measures to phase out energy subsidies, in particular for fossil fuels

Article 1

Implementing Regulation (EU) 2022/2299 is amended as follows: (1) in Article 1 point (1), point (b) is replaced by the following: ‘(b) information regarding how the Member States address a recommendation issued pursuant to Article 30 (1), Article 32(1) or (2) and Article 34 (1) of Regulation (EU) 2018/1999 only if the Commission has issued it.’; (2) in Article 6, paragraph 2 is deleted; (3) Article 8 is amended as follows: (a) the title is replaced by the following: ‘Reporting on the amount of energy savings achieved under Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791.’ (b) the following paragraph is added: ‘Member States shall report the information referred to in Article 8(10) of Directive (EU) 2023/1791 of the European Parliament and of the Council  ( *1 ) in accordance with the formats set out in Annex XI to this Regulation. ( *1 )   Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast) ( OJ L 231, 20.9.2023, p. 1 , ELI: http://data.europa.eu/eli/dir/2023/1791/oj ).’;" ( )   Directive (EU) 2023/1791 of the European Parliament and of the Council of 13 September 2023 on energy efficiency and amending Regulation (EU) 2023/955 (recast) ( OJ L 231, 20.9.2023, p. 1 , ELI: http://data.europa.eu/eli/dir/2023/1791/oj ).’; (4) Article 12 is replaced by the following: ‘Article 12 Reporting on policies and measures to phase out energy subsidies, in particular for fossil fuels Member States shall report, in accordance with the formats set out in Annex XV to this Regulation, on the policies and measures implemented or planned to phase out energy subsidies, in particular for fossil fuels, as referred to in Article 17(2), points (a) and (c), of Regulation (EU) 2018/1999 and on the information on progress towards the national objectives to phase out energy subsidies, in particular for fossil fuels, referred to in Article 25, point (d), of that Regulation. Such policies and measures shall include those addressing energy subsidies falling under the following categories: direct transfers, tax expenditures, effective tax rate compared to a benchmark, under-pricing of goods or services, and income or price support mechanisms’.; (5) Article 14 is replaced by the following: ‘Article 14 Additional reporting obligations in the area of energy efficiency 1.   Member States shall report the additional information referred to in Part 2, points (e), and (h) to (k) of Annex IX to Regulation (EU) 2018/1999 in accordance with the formats set out in Annex XVII to this Regulation. 2.   Member States shall report the total building floor area of heated and cooled buildings owned by their public bodies, as referred to in Article 6(1) of Directive (EU) 2023/1791 in accordance with Part 2, point (f) of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 6 of Annex XVII to this Regulation. 3.   Member States shall report the total building floor area of heated and cooled buildings owned by their public bodies that was renovated, as referred to in Article 6 of Directive (EU) 2023/1791 in accordance with Part 2, point (g) of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 7 of Annex XII to this Regulation. 4.   Member States shall report the amount of energy savings in eligible buildings owned by public bodies as referred to in Article 6(6) of Directive (EU) 2023/1791, in accordance with Part 2, point (g), of Annex IX to Regulation (EU) 2018/1999 and the formats set out in Table 8 of Annex XII to this Regulation’.; (6) Article 15 is amended as follows: (a) In paragraph 1, point (a) is replaced by the following: ‘(a) the information on progress towards the national indicative objectives to reduce the number of households in energy poverty, referred to in Article 24, point (a), of Regulation (EU) 2018/1999, in accordance with the formats set out in Table 2 of Annex XIX to this Regulation;’; (b) paragraphs 2 and 3 are replaced by the following: ‘2.   Member States may report on the indicators in relation to energy poverty in accordance with the formats set out in Table 2 of Annex XIX to this Regulation. 3.   Member States may report the information on national definition of energy poverty in accordance with the formats set out in Table 3 of Annex XIX to this Regulation.’ ; (7) Article 17 is replaced by the following: ‘Article 17 Reporting on implementation of Commission recommendations issued in accordance with Regulation (EU) 2018/1999 Where the Commission has issued recommendations pursuant to Article 30(1), Article 32(1), or (2), or Article 34(1) of Regulation (EU) 2018/1999, Member States shall report the information on the policies and measures adopted, or intended to be adopted and implemented, where applicable accompanied by the timeline, to address those recommendations as referred to in Article 17(6) of Regulation (EU) 2018/1999 in accordance with the formats set out in Annex XXII to this Regulation. Where the Member States concerned decide not to address a recommendation or a substantial part thereof, they shall provide their reasoning in accordance with the formats set out in Annex XXII to this Regulation.’ ; (8) Annex II is replaced by the text in Annex I to this Regulation; (9) Annex IV is replaced by the text in Annex II to this Regulation; (10) Annex VI is replaced by the text in Annex III to this Regulation; (11) Annex VIII is deleted; (12) Annex IX is replaced by the text in Annex IV to this Regulation; (13) Annex X is replaced by the text in Annex V to this Regulation; (14) Annex XI is replaced by the text in Annex VI to this Regulation; (15) Annex XIII is replaced by the text in Annex VII to this Regulation; (16) Annex XV is replaced by the text in Annex VIII to this Regulation; (17) Annex XVI is replaced by the text in Annex IX to this Regulation; (18) Annex XVII is replaced by the text in Annex X to this Regulation; (19) Annex XVIII is deleted; (20) Annex XIX is replaced by the text in Annex XI to this Regulation; (21) Annex XXII is replaced by the text in Annex XII to this Regulation.

Article 2

By way of derogation from Article 9 and Article 14 (2) and (4) of Implementing Regulation (EU) 2022/2299, Member States may report the information referred to in Part 2, point (f) and (g), of Annex IX to Regulation (EU) 2018/1999, in accordance with the formats set out in Tables 6, 7 and 8 of Annex XVII or with the formats set out in Tables 1 and 2 of Annex XII to Implementing Regulation (EU) 2022/2299 for the integrated national energy and climate reports for the years 2024 and 2025 to be submitted by 15 March 2027. The reporting requirement in Article 9 of Implementing Regulation (EU) 2022/2299 shall not apply for the integrated national energy and climate reports to be submitted by 15 March 2029 and the following reports.

Article 3

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

ANNEX ISupplementary provisions

ANNEX I ‘ ANNEX II DECARBONISATION: RENEWABLE ENERGY Table 1 Sectoral (electricity, heating and cooling, transport, and industry) and overall shares of energy from renewable sources Reporting element Specification Unit Year X-3 X-2 Gross final consumption of energy from renewable sources M ktoe     Gross final consumption of energy with aviation adjustment M ktoe     Overall RES share M %     Renewable electricity generation (with normalisation) M GWh     Total Gross Electricity Consumption M GWh     RES-E generation share M %     RES-T numerator with multipliers M ktoe     RES-T denominator with multipliers M ktoe     RES-T consumption share M %     RES-H&C numerator M ktoe     RES-H&C denominator M ktoe     Of which waste heat and cold utilised through district heating/cooling networks M ktoe     RES -H&C share M %     RES-H&C share with waste heat and cold M %     Energy from renewable sources used in district heating and cooling, including renewable electricity M ktoe  ( 1 )   Energy from waste heat and cold used in district heating and cooling M ktoe  ( 1 )   Energy from all sources used for district heating and cooling M ktoe     Share of energy from renewable sources and from waste heat and cold in district heating and cooling M %     Statistical transfers / Joint projects /joint support schemes – total amount to be added M Ktoe     Statistical transfers / Joint projects /joint support schemes –total amount to be deducted M ktoe     Share of renewable energy in industry M %  ( 1 )   Share of renewable energy in industry - with waste heat and cold M %  ( 1 )   Share of RFNBOs for final energy and non-energy purposes in industry M %  ( 1 )   Production of H2 from renewables (including renewable waste) M TJ     Production of H2 from electricity (electrolysis) M TJ     of which: grid electricity M TJ     of which electricity from renewables – Direct line M TJ     Production of e-fuels from renewables (including renewable waste) M TJ     Production of e-fuels from electricity (electrolysis) M TJ     of which: grid electricity M TJ     of which electricity from renewables – Direct line M TJ     Indigenous production of biogases M TJ     Notation: X = reporting year; M = mandatory; M iap = mandatory if applicable; V = voluntary. Notes: ( 1 )   These elements shall only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) shall thus remain blank. Table 2 Total installed capacity from each renewable energy technology Renewable energy technology Specification Unit Year X-3 X-2 Hydro M MW     Of which pure hydro with no pumping M MW     Of which: run-of-river M MW     Of which mixed hydro M MW     Of which pure pump storage M MW     Geothermal M MW     Solar photovoltaic (AC)  ( 2 ) M MW     Of which photovoltaic < 30 kW M MW     Of which rooftop M MW     Of which off grid M MW     Of which photovoltaic 30 kW – 1 000  kW M MW     Of which rooftop M MW     Of which off grid M MW     Of which photovoltaic ≥ 1 MW M MW     Of which rooftop M MW     Of which off grid M MW     Solar photovoltaic (DC)  ( 2 ) M MW     Of which photovoltaic < 30 kW M MW     Of which rooftop M MW     Of which off grid M MW     Of which photovoltaic 30 kW - 1 000  kW M MW     Of which rooftop M MW     Of which off grid M MW     Of which photovoltaic ≥ 1 MW M MW     Of which rooftop M MW     Of which off grid M MW     Solar thermal M MW     Tide, wave, ocean M MW     Wind M MW     Of which onshore M MW     Of which offshore M MW     Industrial waste M MW     Municipal waste M MW     Solid biofuels M MW     Biogases M MW     Biodiesels M MW     Biogasolines M MW     Other liquid biofuels M MW     Notation: X = reporting year; M = mandatory. Notes: ( 2 )   Member states can report on either solar photovoltaic (AC), solar photovoltaic (DC), or both. Table 3 Total actual contribution (gross electricity generation) from each renewable energy technology in electricity Renewable energy technology Specification Unit Year X -3 X -2 Normalised hydro generation M GWh     Normalised pure hydro M GWh     Normalised mixed hydro (without pumping) M GWh     Normalised wind generation M GWh     Normalised on-shore wind generation M GWh     Normalised off-shore wind generation M GWh     From pure bioliquids, compliant + non-compliant M GWh     — of which from compliant pure (non-blended) bioliquids M GWh     — of which NOT from food and feed crops M GWh     — of which from food and feed crops M GWh     — of which from NON high-ILUC risk M GWh     From compliant blended bioliquids, only bio part M GWh     — of which NOT from food and feed crops M GWh     — of which from food and feed crops M GWh     — of which from NON high-ILUC risk M GWh     From biogas blended in the grid M GWh     — Of which compliant M GWh     From biogas accounted towards electricity based on certificates (delivery of biogas (compliant) via the gas grid) M GWh     Geothermal M GWh     Solar photovoltaic M GWh     Solar thermal M GWh     Tide, wave and ocean M GWh     Municipal waste renewable M GWh     Solid biofuels M GWh     — Of which compliant M GWh     From pure biogas M GWh     — Of which compliant M GWh     From hydrogen from compliant biomass M GWh  ( 3 )   From RFNBOs (including renewable electrolytic hydrogen) M GWh  ( 3 )   Total Gross Electricity Consumption (RES-E denominator) M GWh     Of which electricity used to produce RFNBOs (including electrolytic hydrogen) used for energy purposes M GWh  ( 3 )   Of which fulfilling conditions of Article 3 of Commission Delegated Regulation (EU) 2023/1184 - direct connection [GWh] M GWh  ( 3 )   Of which fulfilling conditions of Article 4 of Commission Delegated Regulation (EU) 2023/1184 - grid [GWh] M GWh  ( 3 )   Notation: X = reporting year; M = mandatory. Notes: ( 3 )   These elements shall only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) shall thus remain blank Table 4 Total actual contribution (gross final energy consumption) from each renewable energy technology in heating and cooling Renewable energy technology Specification Unit Year X -3 X -2 Renewable sources for heating & cooling M ktoe     Final Energy Consumption of renewable sources in Industry and Other Sectors M ktoe     — Charcoal M ktoe     — Pure biogas M ktoe     Of which compliant M ktoe     — Biogas blended in the grid M ktoe     Of which compliant M ktoe     — Biogas accounted towards FEC in industry based on certificates (delivery of biogas (compliant) via the gas grid) M ktoe     — Geothermal M ktoe     — Solar thermal M ktoe     — Municipal waste renewable M ktoe     — Solid biofuels excluding charcoal M ktoe     Of which compliant M ktoe     — all bioliquids, compliant and also non-compliant M ktoe     — of which only compliant bioliquids M ktoe     — of which NOT from food and feed crops M ktoe     — of which from food and feed crops M ktoe     — of which from NON high-ILUC risk M ktoe     — From hydrogen from biomass M ktoe  ( 4 )   — From RFNBOs (including electrolytic H2, but excluding H2 used as intermediate product for conventional transport fuels or biofuels) M ktoe  ( 4 )   Production of heat from renewable fuels M ktoe     — Geothermal energy M ktoe     — Solar thermal M ktoe     — Municipal Waste renewable M ktoe     — Solid biofuels M ktoe     Of which compliant M ktoe     — From pure biogas M ktoe     Of which compliant M ktoe     — From biogas blended in the grid M ktoe     Of which compliant M ktoe     — From biogas accounted towards heat production based on certificates (delivery of biogas (compliant) via the gas grid) M ktoe     — all pure bioliquids, compliant and also non-compliant M ktoe     — of which only compliant pure bioliquids M ktoe     — of which NOT from food and feed crops M ktoe     — of which from food and feed crops M ktoe     — of which from NON high-ILUC risk M ktoe     — blended bioliquids, compliant, only bio- part M ktoe     — of which NOT from food and feed crops M ktoe     — of which from food and feed crops M ktoe     — of which from NON high-ILUC risk M ktoe     — From hydrogen from biomass M ktoe  ( 4 )   — From RFNBOs (including renewable electrolytic hydrogen) M ktoe  ( 4 )   Ambient heat - Heat pumps for heating M ktoe     Of which from aerothermal and hydrothermal heat pumps (i.e. excluding geothermal HP) M ktoe     Of which from geothermal energy using heat pumps M ktoe     Of which other ambient heat M ktoe     Renewable cooling M ktoe     RES-H&C numerator M ktoe     RES-H&C denominator M ktoe     Article 2(9) of Directive 2018/2001: Of which waste heat and cold utilised through district heating/cooling networks [ktoe] M ktoe     Notation: X = reporting year; M = mandatory. Notes: ( 4 )   These elements shall only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) shall thus remain blank Table 5 Total actual contribution (gross final energy consumption) from each renewable energy technology in the transport sector Renewable energy technology Specification Unit Year X -3 X -2 Biofuels (pure and renewable part of blended), H2, RFNBOs and other renewable fuels, compliant or non-compliant, in all modes of transport         Liquid biofuels in road transport M ktoe     Liquid biofuels in rail transport M ktoe     Liquid biofuels in other modes M ktoe     Gaseous biofuels in road transport M ktoe     Gaseous biofuels in rail transport M ktoe     Gaseous biofuels in other modes M ktoe     Hydrogen produced from biomass (excludes H2 from electrolysis) used in transport M ktoe  ( 5 )   Biomethane injected in the grid to be accounted towards transport (Article 25.2(b) of Directive 2018/2001) M ktoe     Non-biomass fuels that can be counted towards transport         Renewable fuels of non-biological origin [RFNBOs] (including renewable electrolytic hydrogen) M ktoe  ( 5 )   Of which in maritime sector (Art. 27.2e) of Directive 2018/2001) M ktoe  ( 5 )   Of which in aviation sector (Art. 27.2e) of Directive 2018/2001) M ktoe  ( 5 )   Of which renewable hydrogen M ktoe  ( 5 )   Of which in maritime sector (Art. 27.2e) of Directive 2018/2001) M ktoe  ( 5 )   Of which in aviation sector (Art. 27.2e) of Directive 2018/2001) M ktoe  ( 5 )   Recycled carbon fuels M ktoe     Of which in maritime sector (Art. 27.2e) of Directive 2018/2001) M ktoe     Of which in aviation sector (Art. 27.2e) of Directive 2018/2001) M ktoe     Non-biomass fuels in refineries         Hydrogen used in refineries as intermediate products for the production of conventional transport fuels or biofuels Of which RFNBOs M ktoe  ( 5 )   COMPLIANT biofuels and biomass fuels in transport - quantities calculated with calorific values in ANNEX III of Directive 2018/2001         all compliant biofuels in all transport modes M ktoe     Annex IX of Directive 2018/2001 (all transport modes) M ktoe     Of which in maritime (both domestic navigation and international marine bunkers) M ktoe     Of which in international marine bunkers M ktoe     Of which in aviation sector (Art. 27.2e) of Directive 2018/2001 M ktoe     By feedstock (all modes) M ktoe     Part A M ktoe     Of which Part A in maritime, both domestic navigation and international marine bunkers (Art. 27.2e) of Directive 2018/2001) M ktoe     Of which Part A in international marine bunkers M ktoe  ( 5 )   Of which Part A in aviation sector (Art. 27.2e) of Directive 2018/2001 M ktoe     Part A by feedstock (all modes) M ktoe     (a) M ktoe     (b) M ktoe     (c) M ktoe     (d) M ktoe     (e) M ktoe     (f) M ktoe     (g) M ktoe     (h) M ktoe     (i) M ktoe     (j) M ktoe     (k) M ktoe     (l) M ktoe     (m) M ktoe     (n) M ktoe     (o) M ktoe     (p) M ktoe     (q) M ktoe     (r) M ktoe  ( 5 )   (s) M ktoe  ( 5 )   (t) M ktoe  ( 5 )   (u) M ktoe  ( 5 )   (v) M ktoe  ( 5 )   Part B M ktoe     Of which Part B in maritime (both domestic navigation and international marine bunkers) M ktoe     Of which Part B in international marine bunkers M ktoe  ( 5 )   Of which Part B in aviation sector M ktoe     Part B by feedstock M ktoe     (a) M ktoe     (b) M ktoe     (c) M ktoe     (d) M ktoe     (e) M ktoe     (f) M ktoe     Article 26(1) of Directive 2018/2001- From food and feed crops M ktoe     Of which certified as low ILUC risk M ktoe     Of which in maritime (both domestic navigation and international marine bunkers) M ktoe  ( 5 )   Of which in international marine bunkers M ktoe  ( 5 )   other compliant biofuels M ktoe     Of which in maritime (both domestic navigation and international marine bunkers) M ktoe     Of which in international marine bunkers M ktoe  ( 5 )   Electricity used in transport         All electricity in transport M ktoe     All electricity in road transport M ktoe     RE in road transport (Article 27.2d) of Directive 2018/2001) M ktoe     Of which RE in road transport from direct connection M ktoe     Of which RE in road transport from the grid M ktoe     non-RE in road transport M ktoe     All electricity in rail transport M ktoe     RE in rail transport (Article 27.2d) of Directive 2018/2001) M ktoe     Of which RE in rail transport from direct connection M ktoe  ( 5 )   Of which RE in rail transport from the grid M ktoe  ( 5 )   non-RE in rail transport M ktoe     All electricity in all other transport modes M ktoe     Electricity supplied to ships of all flags (including shore side electricity at berth), excluding electricity reported under Transport M ktoe  ( 5 )   Of which international marine bunkers M ktoe  ( 5 )   RE in all other transport modes M ktoe     Of which RE in all other transport modes from direct connection M ktoe  ( 5 )   Of which RE in all other transport modes from the grid M ktoe  ( 5 )   Renewable electricity supplied to ships of all flags, including shore side electricity supplied at berth M ktoe  ( 5 )   Of which international marine bunkers M ktoe  ( 5 )   non-RE in all other transport modes M ktoe     NON-renewable electricity supplied to ships of all flags, including shore side electricity supplied at berth M ktoe  ( 5 )   Of which international marine bunkers M ktoe  ( 5 )   Greenhouse gas intensity         Average emission savings for Annex IX Part A biofuels calculated with Annex V and Annex VI values of Directive (EU) 2018/2001 M [g CO2 eq / MJ]  ( 5 )   Average emission savings for Annex IX Part B biofuels calculated with Annex V and Annex VI values of Directive (EU) 2018/2001 M [g CO2 eq / MJ]  ( 5 )   Average emission savings for biofuels from food and feed crops calculated with Annex V and Annex VI values of Directive (EU) 2018/2001 M [g CO2 eq / MJ]  ( 5 )   Average emission savings for RFNBO calculated in accordance with delegated acts pursuant to Article 29a(3) of Directive (EU) 2018/2001 M [g CO2 eq / MJ]  ( 5 )   Notation: X = reporting year; M = mandatory. Notes: ( 5 )   These elements shall only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) shall t us remain blank. Table 6 Total actual contribution (gross final energy consumption) from each renewable energy technology in industry  ( 6 ) Renewable energy technology Specification Unit Year X -3 X -2 Energy consumption in industry M ktoe     — Of which from consumption of renewable energy sources, plus renewable electricity and heat M ktoe     — Of which from RFNBO used as intermediate products for conventional transport fuels or biofuels M ktoe     — Of which from energy consumption in the energy sector M ktoe     — Of which from final consumption of renewables in heating and cooling - other than electricity and purchased heat M ktoe     — Of which from proportional share of renewable sources in purchased heat M ktoe     — Of which from final consumption of renewable electricity M ktoe     — Of which from autoproduced and autoconsumed renewable electricity M ktoe     — Solar PV (without data centres) M ktoe     — Wind (without data centres) M ktoe     — Bioenergy (solid, liquid and gaseous biofuels), without data centres M ktoe     — Of which compliant M ktoe     — Other renewables (without data centres) M ktoe     — Data centres (autoproduced and autoconsumed renewable electricity) M ktoe     — Of which from other direct allocation of renewable electricity, such as from produced nearby M ktoe     — Of which from proportional remaining share of renewable electricity from the grid M ktoe     Non-energy consumption in industry and energy sector M ktoe     — Of which from renewable energy sources M ktoe     Waste heat and cold to be counted towards the indicative share of renewable energy in industry M ktoe     Maximum waste heat and cold that can be counted (0.4 pp) M ktoe     RFNBO in industry (Article 22a) of Directive (EU) 2018/2001         Use of hydrogen in industry for energy and non-energy purposes M ktoe     Of which used in refineries as intermediate products for the production of conventional transport fuels or biofuels M ktoe     Of which produced as or derived from by-products (including by decarbonising residual gas & used to replace that gas) M ktoe     Of which hydrogen produced in retrofitted production facilities based on steam methane reforming technology M ktoe     Use of RFNBOs (including electrolytic hydrogen from renewable electricity) in industry for energy and non-energy purposes M ktoe     Of which used in refineries as intermediate products for the production of conventional transport fuels or biofuels M ktoe     Notation: X = reporting year; M = mandatory. Notes: ( 6 )   These elements will only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) will thus remain blank. Table 7 Total actual contribution (gross final energy consumption) from each renewable energy technology in buildings  ( 7 ) Renewable energy technology Specification Unit Year X -3 X -2 Final energy consumption in buildings (households + commercial/public services) M ktoe     — Of which from final consumption of renewable energy sources, plus renewable electricity and heat M ktoe     — Of which from final consumption of renewables in heating and cooling - other than electricity and purchased heat M ktoe     — Of which from proportional share of renewable sources in purchased heat M ktoe     — Of which from final consumption of renewable electricity M ktoe     — Of which from autoproduced and autoconsumed renewable electricity M ktoe     — Solar PV M ktoe     — Wind M ktoe     — Bioenergy (solid, liquid and gaseous biofuels) M ktoe     — Of which compliant M ktoe     — Other renewables M ktoe     — Of which from other direct allocation of renewable electricity, such as from produced nearby M ktoe     — Of which from proportional remaining share of renewable electricity from the grid M ktoe     Waste heat and cold to be counted towards the indicative share of renewable energy in buildings M ktoe     Maximum waste heat and cold that can be counted (20 % of the indicative target) M ktoe               Notation: X = reporting year; M = mandatory. Notes: ( 7 )   These elements shall only be introduced for reporting year 2025 onwards. For the reporting due in 2027, the fields for X-3 (2024) shall thus remain blank. Table 8 Biomass supply for energy use         X-3 X-2   Indigenous production in 1 000  m 3  ( 8 ) Imports in 1 000  m 3  ( 8 ) Exports in 1 000  m 3  ( 8 ) Stock changes in 1 000  m 3  ( 8 ) Average net calorific value (TJ/1 000  m 3 )  ( 9 ) Indigenous production in 1 000  m 3  ( 8 ) Imports in 1 000  m 3  ( 8 ) Exports in 1 000  m 3  ( 8 ) Stock changes in 1 000  m 3  ( 8 ) Average net calorific value (TJ/1 000  m 3 )  ( 9 ) Specification V V V V V M M V V V (1) Forest biomass used for energy production                     (a) Primary biomass from forest                     (i) Branches and tree tops  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (ii) Stumps  ( 11 )  ( 11 )        ( 11 )  ( 11 )       (iii) Roundwood                     (I) Industrial roundwood                     (II) Fuelwood                     (b) Forest-based industry co-products                     (i) Bark                     (ii) Chips, sawdust and other wood particles                     (iii) Black liquor and crude tall oil (tonnes)                     (c) Post-consumer wood  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (d) Processed wood-based fuel, produced from feedstocks not accounted under point (1)(a), (b) or (c):                     (i) Wood charcoal                     (ii) Wood pellets and wood briquettes                     (2) Agricultural biomass  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (a) Energy crops for electricity or heat (including short rotation coppice)  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (i) Of which: From food and feed feedstocks  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (b) Agricultural crop residues for electricity or heat  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (3) Organic waste biomass  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (a) Organic fraction of industrial waste  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (b) Organic fraction of municipal waste  ( 10 )  ( 10 )        ( 10 )  ( 10 )       (c) Waste sludges  ( 10 )  ( 10 )        ( 10 )  ( 10 )       Notation: X = reporting year; M = mandatory; V = voluntary. Notes: ( 8 )   except 1b(iii) in tonne ( 9 )   except 1b(iii) in TJ/tonne ( 10 )   reporting mandatory if available ( 11 )   reporting mandatory if applicable Table 9 Additional information on the trajectories   Specification Reasons for progress falling behind the trajectories for renewables  ( 12 ) Overall RES share, including the 2025 and/or 2027 reference points Miap   Installed capacity Miap   RES-E generation share Miap   RES-T consumption share Miap   RES -H&C share Miap   Share of energy from renewable sources and from waste heat and cold in district heating and cooling Miap   Bioenergy supply Miap     Specification Description   Information on whether the MS used waste heat and waste cold for the purposes of fulfilling the H&C target (Article 23) of Directive (EU) 2018/2001 with an indication of its effect on the annual increase in heating and cooling M     Description how forest biomass meets the land-use, land-use change and forestry (LULUCF) criteria of Article 29(7) of Directive (EU) 2018/2001  ( 13 ) M         Notes: ( 12 )   In case that one of the following trajectories in year X-3 or X-2 have fallen below the national trajectory as reported in the integrated national energy and climate plan, please explain the reasons for this development and its impact on the overall RES shares, and present information on additional measures that are planned to cover the gap. ( 13 )   Member States should also take into account the annual increases laid down in Art 23 of Directive (EU) 2018/2001. Table 10 Other national trajectories and objectives Trajectory or objective Description Target  ( 14 ) Target year Progress towards target/ objective Progress Indicator (if applicable)  ( 15 ) Name of indicator to monitor progress  ( 16 ) Unit X-3 X-2 M iap M iap M iap M iap M iap M iap M iap M iap M iap Renewable energy use in district heating                 Renewable energy use in buildings                 Renewable energy produced by cities                 Renewable energy communities                 Renewables self-consumers                 Number of renewable power purchase agreements concluded                 Production of energy under renewable power purchase agreements                 Energy recovered from the sludge acquired through the treatment of wastewater                 Other national objective and trajectory, including sectoral and long term                 Add further rows, as needed                 Notation: X = reporting year; M iap = mandatory if applicable. Notes: ( 14 )   Can be quantitative or qualitative ( 15 )   If the target/objective is quantifiable, Member States to provide an indication of progress, with the latest available information. Indicators for reporting are to be determined on the basis of national objectives or targets ( 16 )   Member States to refer to a base year and value, as appropriate, if this aids in demonstrating progress. Table 11 Assessment of the support for electricity from renewable sources pursuant to Article 6(4) of Directive (EU) 2018/2001 When applicable, provide information on the assessment of the support for electricity from renewable sources that Member States are to carry out pursuant to Article 6(4) of Directive (EU) 2018/2001  ( 17 ) M iap   Notation: M iap = mandatory if applicable. Notes: ( 17 )   Member States to include references to concerned policies and measures. ’

ANNEX IISupplementary provisions

ANNEX II ‘ ANNEX IV ENERGY EFFICIENCY Table 1 National contribution and indicative trajectory for primary and final energy consumption Reporting element Specification Unit Indicator       X-3 X-2 Progress towards indicative trajectory in PEC  ( 1 ) M ktoe     Progress towards indicative trajectory in FEC  ( 1 ) M ktoe     General comments on the national contributions and indicative trajectory for primary and final energy consumption  ( 2 ) M   Explanation of measures to cover the gap to reach the national energy efficiency contributions, if the final energy consumption is above the indicative trajectory for final energy consumption  ( 3 ) M iap   Notation: X = reporting year; M = mandatory; M iap = mandatory if applicable; V = voluntary. Notes: ( 1 )   PEC and FEC according to the definitions in the Directive on energy efficiency and the Eurostat indicators of the complete energy balances [nrg_bal_c]: PEC_EED and FEC_EED. Please also see the most recent version of the Energy balance guide on the website of Eurostat (see chapter “Complementing indicators”). ( 2 )   Member States shall provide additional explanation on the national contribution and indicative trajectory for primary and final energy consumption, including their underlying methodology. ( 3 )   All measures reported under this entry shall be detailed in Annex IX, Table 1 of this Regulation, and refer to the implementation of Article 4(6) of the Directive (EU) 2023/1791. Table 2 Milestones and progress indicators of the national building renovation plan – building stock   Number of buildings  ( 4 ) Total floor area (m 2 )  ( 5 ) Primary energy consumption of buildings (ktoe)  ( 6 ) Final energy consumption of buildings (ktoe)  ( 6 ) Direct GHG emissions in buildings (tCO 2e ) Total GHG emissions in buildings (MtCO 2e ) Other  ( 7 )   2020 X-3 X-2 2020 X-3 X-2 2020 X-3 X-2 2020 X-3 X-2 2020 X-3 X-2 2020 X-3 X-2 2020 X-3 X-2 Specification M M M M M M M M M M M M Miav Miav Miav M M M M iav M iav M iav Residential buildings                                           Of which worst performing buildings  ( 8 )                                           Non-Residential buildings                                           Of which worst performing buildings                                           Notation: M= mandatory; M iav = mandatory if available Notes: ( 4 )   Building means a roofed construction having walls, for which energy is used to condition the indoor environment (Article 2 point (1)) of Directive 2024/1275/EU of the European Parliament and of the Council) whereas Annex I of that Directive defines, for the purpose of the calculation of energy performance of buildings, the following classification of categories: (a) single-family houses of different types; (b) apartment blocks; (c) offices; (d) educational buildings; (e) hospitals; (f) hotels and restaurants; (g) sports facilities; (h) wholesale and retail trade services buildings; (i) other types of energy-consuming buildings (Annex I point 6 to Directive 2024/1275). ( 5 )   Floor area used as reference size for the assessment of the energy performance of a building, calculated as the sum of the useful floor areas of the spaces within the building envelope specified for the energy performance assessment. ( 6 )   As considered in the energy performance calculation of buildings defined by Directive (EU) 2024/1275. ( 7 )   As presented in the national building renovation plan. Other indicators could reflect the number of buildings and/or total floor area (m2) per energy performance class, per construction period, per building size, per climatic zone, per building size, the number of Energy Performance Certificates per building type and/or per energy performance class, an overview of the capacities in the construction, the share of heating system in the building sector, heating system type, whole-life-cycle greenhouse gas emissions, etc. Other externalities could also be used to provide a better picture of the buildings sector, such as investments for the renovation of the existing stock, construction’s share in GDP, health issues, etc. ( 8 )   As defined in the national building renovation plan. The Commission recommendation (EU) 2019/786 provides examples to determine the worst-performing segments of the national building stock: (a) setting a specific threshold, such as an energy performance category (e.g. below ‘D’); (b) using a primary energy consumption figure (expressed in kWh/m2 per year); or even (c) targeting buildings built before a specific date (e.g. before 1980). In addition, worst-performing buildings can also be defined in relation to the implementation of Article 9 of Directive (EU) 2024/1275. Table 3 Milestones and progress indicators of the national building renovation plan – renovation rates  ( 9 )     Number of buildings renovated Total floor area renovated (m 2 )  ( 10 ) Renovation rate (%)  ( 11 ) Average renovation depth (%)  ( 12 )     X-3 X-2 X-3 X-2 X-3 X-2 X-3 X-2 Specification   M M M M M M M iav M iav Residential buildings Light                 Medium                 Deep                 Total                 Non-residential buildings Light                 Medium                 Deep                 Total                 Renovation depths can be defined as “light” (3 % ≤ x ≤ 30 % savings), “medium” (30 % < x ≤ 60 % savings) and “deep” (x > 60 % savings; this definition for statistical purposes is distinct from the definition of “deep renovation” introduced for financing purposes in Directive (EU) 2024/1275, i.e. a renovation which transforms a building or building unit (a) before 1 January 2030, into a nearly zero-energy building (b) as of 1 January 2030, into a zero-emission building). The total energy renovation rate is defined as the sum of all renovation rates of the covered depths. Notation: X = reporting year; M iav = mandatory if available. Notes: ( 9 )   An energy renovation means the change of one or more building elements (building envelope and technical building systems according to Article 2 point (17) of Directive (EU) 2024/1275),having the potential to significantly affect the calculated or metered amount of energy needed to meet the energy demand associated with a typical use of the building, which includes, inter alia, energy used for heating, cooling, ventilation, hot water and lighting. ( 10 )   Floor area used as reference size for the assessment of the energy performance of a building, calculated as the sum of the useful floor areas of the spaces within the building envelope specified for the energy performance assessment. ( 11 )   Renovation rate refers to the cumulated affected building floor area [m 2 ] of all buildings that underwent an energy renovation in calendar year X-3 or X-2, for different renovation depths, divided by the total floor area [m 2 ] of the building stock in the same period expressed in %. Values are automatically calculated from the corresponding values of the “Total floor area renovated” column. ( 12 )   Average renovation depth is the ratio between primary energy saved and total primary energy consumption before renovation of the respective segment (residential/non-residential) of the stock. Table 4 Milestones and progress indicators of the national building renovation plan - the contributions to the Union's energy efficiency and renewables targets     Specification Values in X-2 The Member State’s contribution to the Union’s energy efficiency targets in accordance with Article 4 of Directive (EU) 2023/1791 attributable to its building stock’s renovation  ( 13 ) Share (%) M   Final Energy saving (ktoe) M   The Member State’s contribution to the Union’s renewable energy targets in accordance with Directive (EU) 2018/2001 attributable to its building stock’s renovation (share)  ( 14 ) Share (%) M   Notation: M = mandatory. Notes ( 13 )   This indicator estimates and reports the share that energy savings linked to buildings renovation represent compared to the overall national EE targets. The variations of energy consumption which relates to new constructions, demolitions or energy uses outside the scope of the EPBD (e.g. for appliances) shall not be included. For example: a Member State has a baseline of FEC 125 ktoe and an objective of 100 ktoe, resulting in a reduction of 25 ktoe. If the FEC for existing buildings is reduced by 10 ktoe, then the contribution of the building sector to the EED target is 40 % (10 / 25 ktoe). ( 14 )   National share of renewable energy installed capacity in existing buildings compared to their gross final consumption of energy in year X-2. Table 5 Reporting on energy consumption reduction in line with Article 5 of Directive (EU) 2023/1791   Final energy consumption of public bodies (ktoe)   2021 X-3  ( 15 ) X-2 Public bodies except public transport and armed forces M       Of which public bodies  ( 16 ) in LAU with population of less than 50 000 inhabitants Miap       Of which public bodies  ( 17 ) in LAU with populations of less than 5 000 inhabitants Miap       Public transport V       Armed forces V       Is the reported final consumption estimated or actual? M Estimated/Actual Is public transport excluded from the baseline?  ( 18 ) M Excluded/Included Is energy consumption reduction in public transport counted towards the achievement of the obligation? M Yes/No Are armed forces excluded from the baseline? M Yes/No Is energy consumption reduction in armed forces counted towards the achievement of the obligation? M Yes/No Was climate variation adjustment done to all years as of 2025? M Yes/No/Other (with possibility to explain shortly) Notes: ( 15 )   For the 2027 progress reporting iteration, the fields for X-3 (2024) can be left unfilled by the Member States as the transposition deadline for the EED recast had not expired yet. ( 16 )   Possibility to provide estimates until 10.10.2027, in line with Article 5(2) of Directive (EU) 2023/1791. ( 17 )   Possibility to provide estimates until 10.10.2027, in line with Article 5(2) of Directive (EU) 2023/1791. ( 18 )   Member States have the option to exclude or include public transport. Table 6 Reporting on energy efficiency financing as per Article 30 of Directive (EU) 2023/1791 Reporting element Specification Unit Y/N Values Qualitative text description         X-3 X-2   Volume of public investments in energy efficiency M Million euro        ( 19 ) Average leverage factor achieved by public funding supporting energy efficiency measures M n/a        ( 20 ) Volume of energy efficiency lending products M Million euro        ( 21 ) Does a National Energy Efficiency Fund exist? M n/a Y/N  ( 22 ) Does the National Energy Efficiency Fund provide support via financial instruments (public guarantee, favorable loans, discounted interest rates, etc.)? Miap n/a Y/N   Does the National Energy Efficiency Fund provide support for the implementation of energy Efficiency measures among people affected by energy poverty, vulnerable customers, people living in low-income households and people living in social housing? Miap n/a Y/N   Is the National Energy Efficiency Fund used to fulfil the annual energy savings obligation as per Article 8(1) and (4) EED recast?  ( 23 ) M n/a Y/N   — in case yes, please provide the unit investment cost to achieve the annual energy savings obligation as per Article 8 EED recast by means of a financial contribution to the National Energy Efficiency Fund Miap euro/toe    ( 24 ) Notation: X = reporting year; M = mandatory; M iap = mandatory if applicable; V = voluntary. Notes: ( 19 )   Member States have the possibility to complement the mandatory reporting on volume of public investments with additional voluntary information on national financing programmes put in place to increase uptake of energy efficiency, best practices and innovative financing schemes for energy efficiency. ( 20 )   Member States shall calculate the leverage factor as the ratio between the national public investments in energy efficiency and the total volume of mobilised investments and provide qualitative text description on the methodology used to calculate such leverage factor. ( 21 )   Member States are required to provide a qualitative text description distinguishing between different products (for instance secured/unsecured, or sectors targeted) and their relative volume. ( 22 )   The following questions refer specifically to the National Energy Efficiency Fund as described in Article 30 of Directive (EU) 2023/1791. If yes, please complement with information on the annual capitalization of the National Energy Efficiency Fund and additional qualitative text description on its functioning and objective in the framework of the overall national energy efficiency framework. ( 23 )   Member States shall determine the type of energy efficiency measures to be financed by the National Energy Efficiency Fund in order to fulfil obligations set out in Article 4(6), Article 6(1), Article 8(1) and (4), and 9(1) of Directive (EU) 2023/1791 and calculate the amount of energy savings they will generate. ( 24 )   If the National Energy Efficiency Fund is used to deliver on the energy saving obligations, Member States need to establish a unit investment cost to achieve energy savings for the financial contribution to the National Energy Efficiency Fund and report on the methodology used to calculate it. To calculate the energy savings, Member States shall make use of the common methods and principles detailed in Annex V of the of Directive (EU) 2023/1791. Member States shall then calculate the investment cost of achieving their obligation to determine the size of the required contribution to the National Energy Efficiency Fund. The data used to make these calculations should be associated with the historical performance of the National Energy Efficiency Fund (where one is already in place), or with financial instruments designed to support public building renovation or other public energy efficiency schemes. Table 7 Barriers and measures taken to address barriers to energy efficient public procurement referred to in Article 7 of Directive (EU) 2023/1791 (1) Barrier identified to be removed Measure taken, or intended to be taken, to remove the barrier  ( 25 ) M iap M iap Barrier 1   Barrier 2   Add further rows, as needed   Please describe the method/procedure used to identify possible barriers, even if no barriers are identified. Notation: M = mandatory; M iap = mandatory if applicable. Notes: ( 25 )   Member States shall report on the measures taken to address the barriers to uptake of energy efficiency improvements in public procurement. All measures reported under this entry shall be detailed in Annex IX, Table 1 of this Regulation, and refer to the implementation of Article 7(8) of of Directive (EU) 2023/1791. Table 8 Assessment of the application and benefits of the energy efficiency first principle in energy systems referred to in Article 3 of Directive (EU) 2023/1791  ( 26 ) Assessment of the application of the energy efficiency first principle in the energy systems   Assessment of the benefits of the energy efficiency first principle   Notes: ( 26 )   Member States shall report an assessment of the application and benefits of the energy efficiency first principle in energy systems, in particular in relation to energy consumption. Table 9 Barriers and actions taken to address barriers to the implementation of the energy efficiency first principle referred to in Article 3 of Directive (EU) 2023/1791 (1) Barrier identified to be removed Actions taken, or intended to be taken, to remove the barrier Barrier 1   Barrier 2   Add further rows, as needed   Please describe the method/procedure used to identify possible barriers, even if no barriers are identified. Notes: ( 27 )   Member States shall report on actions taken to remove any unnecessary regulatory or non-regulatory barriers to the implementation of the energy efficiency first principle and of demand-side solutions, including through the identification of national legislation and measures that are contrary to the energy efficiency first principle. ’

ANNEX IIISupplementary provisions

ANNEX III ‘ ANNEX VI INTERNAL ENERGY MARKET Table 1 Progress towards national objectives relating to electricity interconnectivity Name of national target/ objective Unit Year Expected value in 2030 X-3 X-2     M M M iap Nominal transmission capacity  ( 1 ) MW       Net transfer capacity (import NTC)  ( 2 ) MW       Installed generation capacity MW       Peak load MW       Installed renewable generation capacity MW       Average day-ahead wholesale market electricity prices  ( 3 ) EUR/MWh       Average or absolute hourly price differentials for day-ahead markets (separately for every intra-EU border)  ( 4 ) EUR/MWh       Border 1 EUR/MWh       Border 2 EUR/MWh       Add further rows, as needed EUR/MWh       Notation: X = reporting year; M = mandatory; M iap  = mandatory if applicable Notes: ( 1 )   Of interconnectors with other Member States. ( 2 )   Of interconnectors with other Member States. ( 3 )   For each bidding zone in the country. ( 4 )   The price differentials of day-ahead wholesale markets calculated and published by Agency for the Cooperation of Energy Regulators (ACER) in the annual Market Monitoring Report may be used. Table 2 Information on transmission Projects of Common Interest Please report any important developments on PCI/PMI projects compared to the last PCI/PMI Monitoring Report that might have an impact on the objectives and targets set in the national energy and climate plan. M   Notation: M = mandatory Table 3 Information on other main infrastructure projects Project description Project implementation Project name  ( 5 ) TYNDP ID Energy carrier  ( 6 ) Project type  ( 7 ) Project description Planned year of commissioning Transmission capacity (MW for electricity GWh/d for natural gas, hydrogen and other gases/liquids) Description of how the project will contribute to achieving the planned levels reported under Article 23(1) of Regulation (EU) 2018/1999 (a)  ( 8 ) Description of how the project will contribute to the Energy Union dimensions Project status Description of progress Implementation delay (years) Rescheduling (years) Reason for delays in implementation or for rescheduling of the project plan M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap Project 1                           Project 2                           Add further rows, if needed                           Notation: M iap  = mandatory if applicable Notes: ( 5 )   Member States shall include in this table also PCI projects other than cross-border transmission projects, if they indirectly contribute to increasing the cross-border interconnectivity. The contribution to increased cross-border interconnectivity should be explained in the table. ( 6 )   Member States to select from the following energy carriers (additional energy carrier may be added and specified under ‘Other’): Electricity; Natural gas; Hydrogen; Other. ( 7 )   Member States to provide general categories of infrastructure (for example LNG terminal; storage facility; third-country interconnector). ( 8 )   Member States shall select from the following options: electricity; natural gas; hydrogen. Table 4 Progress towards national objectives relating to energy system flexibility, including with regards to renewable energy production Name of national target/objective Description Energy Carrier  ( 9 ) Element(s) of system flexibility addressed  ( 10 ) Target  ( 11 ) Target year Progress towards target/objective Progress Indicator(s) (if applicable)  ( 12 ) Name of indicator to monitor progress  ( 13 ) Unit X-3 X-2 M M iap M M M M M M iap M iap M iap M iap National target/objective 1                     National target/objective 2                     National target/objective 3                     Add further rows, as needed                     Notation: X = reporting year; M = mandatory; M iap  = mandatory if aplicable Notes: ( 9 )   Member States shall select from the following options: electricity; natural gas; hydrogen. ( 10 )   Member States shall select from the following options (more than one option may be selected, additional options may be added and specified under ‘other’): market integration and coupling aiming to increase the tradeable capacity and efficient use of interconnectors; smart metering/grids; aggregation; demand response; storage; distributed generation; mechanisms for dispatching, re-dispatching and curtailment; real-time price signals; other. ( 11 )   Can be quantitative or qualitative ( 12 )   If the target/objective is quantifiable, Member States shall provide an indication of progress, with the latest available information. Indicators for reporting are to be determined on the basis of national objectives or targets. ( 13 )   Member States shall refer to a base year and value, as appropriate, if this aids in demonstrating progress. Table 5 Progress towards national objectives relating to non-discriminatory participation in energy markets Name of national target/objective Description Energy Carrier  ( 14 ) Element(s) of non-discriminatory participation addressed  ( 15 ) Target  ( 16 ) Target year Progress towards target/objective  ( 17 ) M iap M iap M iap M iap M iap M iap M iap National target/objective 1             National target/objective 2             National target/objective 3             Add further rows, as needed               In relation to markets: elements such as balancing markets, capacity markets (where applicable), wholesale energy markets, retail markets.   In relation to technologies: elements such as demand response, energy storage, aggregation, citizen energy communities/renewable energy communities, prosumers.   In relation to participation: elements such as market participation, tariff availability (including for charging points for electromobility; and energy storage e.g. preventing double charging for injection and withdrawal), dynamic price contract availability, simultaneous multi-service/product participation. Notation: M iap  = mandatory if aplicable Notes: ( 14 )   Member States shall select from the following options: electricity; natural gas; hydrogen. ( 15 )   Member States shall select from the following options (more than one option may be selected, additional options may be added and specified under ‘other’): renewable energy; demand response; storage; other. ( 16 )   Can be quantitative or qualitative ( 17 )   When describing progress, Member States shall detail progress on non- discriminatory participation, considering the following elements, as relevant. This list is non-exhaustive and may be complemented by Member States: Table 6 Progress towards national objectives relating to consumer participation in the energy system and benefits from self-generation and new technologies, including smart meters Name of national target/objective Description Energy Carrier  ( 18 ) Element(s) of consumer participation addressed  ( 19 ) Target  ( 20 ) Target year Progress towards target/objective Progress Indicator(s) (if applicable)  ( 21 ) Name of indicator to monitor progress  ( 22 ) Unit X-3 X-2 M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap National target/objective 1                     National target/objective 2                     National target/objective 3                     Add further rows, as needed                     Notation: X = reporting year; M iap  = mandatory if applicable Notes: ( 18 )   Member States shall select from the following options: electricity; natural gas; hydrogen. ( 19 )   Member States shall select from the following options (more than one option may be selected, additional options may be added and specified under ‘other’): self generation; new technologies (including smart meters); other. ( 20 )   Can be quantitative or qualitative ( 21 )   If the target/objective is quantifiable, Member States shall provide an indication of progress, with the latest available information. Indicators for reporting are to be determined on the basis of national objectives or targets. ( 22 )   Member States shall refer to a base year and value, as appropriate, if this aids in demonstrating progress. Table 7 Progress towards national objectives relating to electricity system adequacy Name of national target/objective Description Element(s) addressed  ( 23 ) Target  ( 24 ) Target year Progress towards target/objective Progress Indicator(s) (if applicable)  ( 25 ) Name of indicator to monitor progress  ( 26 ) Unit X-3 X-2 M M iap M M M M M iap M iap M iap M iap National target/objective 1                   National target/objective 2                   National target/objective 3                   Add further rows, as needed                   Notation: X = reporting year; M = mandatory; M iap  = mandatory if applicable Notes: ( 23 )   Member States shall select one or more from the following options: flexibility of energy system – renewable energy production; roll-out of intraday market coupling; roll-out of cross-border balancing markets; other. ( 24 )   Can be quantitative or qualitative ( 25 )   If the target/objective is quantifiable, Member States to provide an indication of progress, with the latest available information. Indicators for reporting are to be determined on the basis of national objectives or targets. ( 26 )   Member States to refer to a base year and value, as appropriate, if this aids in demonstrating progress. Table 8 Progress towards the improvement of the competitiveness of the retail energy sector   Is there effective competition at retail level (Y/N) Main indicators used to monitor effective competition between suppliers Entity responsible for monitoring competition Publication details and link to most recent competition assessment report Barriers identified to achieving effective competition Actions taken to mitigate barriers   M iap M iap M iap M iap M iap M iap Gas             Electricity             Table 9 Public intervention on price setting  ( 27 ) SECTOR Description of public intervention in the setting of prices (where relevant) General public interest pursued Undertakings fulfilling it Beneficiaries Affected Duration Necessity Assessment details Proportionality Assessment details Cost for market participants Report on the progress and future milestones towards achieving the transition to market-based prices Indicate the applicable EU Directive provision under which this intervention falls  ( 28 ) Other information   M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap GAS                         (add additional rows if applicable)                     Electricity                         (add additional rows if applicable)                     Notation: M iap  = mandatory if applicable. Notes: ( 27 )   Public intervention on price setting (also called ‘regulated prices’) means that at least one retail supplier is restricted in its ability to freely determine the price at which it sells electricity through at least one of its contracts. Interventions such as one-off payments to households, vouchers and reductions in VAT and excise duties, which do not restrict the ability of suppliers to freely determine prices are not covered by neither Article 5 of Directive (EU)2019/944 of the European Parliament and of the Council nor Article 4 of Directive (EU) 2024/1788 of the European Parliament and of the Council. ( 28 )   For gas sector interventions, Member States shall indicate here whether the intervention falls under Art.4(3), or Art.4(6) of Directive (EU) 2024/1788 or N/A (not applicable). For electricity sector interventions, Member States shall indicate here whether the intervention falls under Art.5(3) or Art.5(6) of Directive (EU) 2019/944 or N/A (not applicable). ’

ANNEX IVSupplementary provisions

ANNEX IV ‘ ANNEX IX PROGRESS ACCOMPLISHED TOWARDS IMPLEMENTING THE NATIONAL POLICIES AND MEASURES Table 1 Key characteristics and progress towards implementing policies and measures PaM number PaM number in NECP, if different Name of policy or measure Name of PaM in national language Single or grouped policy or measure In case of a grouped policy or measure, which single policies or measures does it cover Dimensions covered  ( 1 ) Geographical coverage  ( 2 ) Sector(s) affected  ( 3 ) GHG(s) affected  ( 4 ) Objective  ( 5 ) M M iap M Miap M M M M M Miap M PaM 1                     PaM 2                     Add further rows, as needed                     Notation: M = mandatory; M iap = mandatory if applicable, if not applicable, the notation key “Nap” shall be used in the table Notes: ( 1 )   Member States shall select from the dimensions (more than one dimension can be selected): Decarbonisation: GHG emissions and removal; Decarbonisation: Renewable energy; Energy efficiency; Energy security; Internal energy market; Research, innovation and competitiveness ( 2 )   Member States shall select from the following categories: covering two or more countries, national, regional, local. ( 3 )   Member States shall select from the following sectors (more than one sector can be selected for cross-sectoral policies and measures): energy supply (comprising extraction, transmission, distribution and storage of fuels as well as the transformation of energy for heating and cooling and electricity production); energy consumption (comprising consumption of fuels and electricity by end users such as households, public administration; services, industry and agriculture); transport; industrial processes (comprising industrial activities that chemically or physically transform materials leading to greenhouse gas emissions, use of greenhouse gases in products and non-energy uses of fossil fuel carbon); agriculture; LULUCF; waste management/waste; other sectors. ( 4 )   For greenhouse gas policies and measures Member States shall select from the following GHGs (more than one GHG can be selected): if applicable, carbon dioxide (CO 2 ); methane (CH 4 ); nitrous oxide (N 2 O); hydrofluorocarbons (HFC); perfluorocarbons (PFC); sulphur hexafluoride (SF 6 ); nitrogen trifluoride (NF 3 ). ( 5 )   Objective means ‘initial statement of the outcomes (including results and impacts) intended to be achieved by the intervention’. Member States shall select a relevant objective from a list provided in the electronic version of the tabular format (more than one objective may be selected, additional objectives may be added and specified under ‘other’). PaM number Short description Contribution to the achievement of the Union’s climate-neutrality objective and the long-term strategy  ( 6 ) Type of policy instrument  ( 7 ) Union policies which resulted in the implementation of the PaM Status of implementation  ( 10 ) Implementation period Projections scenario in which the PaM is included Entities responsible for implementing the policy  ( 11 )         Union policy  ( 8 ) Other Relevant provision  ( 9 )   Start Finish   Type Name M M M M M iap M M M iap M M PaM 1                         PaM 2                         Add further rows, as needed                         Notes (cont.): ( 6 )   Member States shall assess the contribution of the policy or measure to the achievement of the Union’s climate-neutrality objective set out in Article 2(1) of Regulation 2021/1119 and to the achievement of the long-term strategy referred to in Article 15 Regulation (EU) 2018/1999. ( 7 )   Member States shall select from the following policy types: economic; fiscal; voluntary/negotiated agreements; regulatory; information; education; research; planning; other. ( 8 )   List here only Union policy/policies that are implemented through the national policy or where national policies are aimed directly at meeting the objectives of Union policies, if applicable. Member State shall select a policy/policies from a list provided in the electronic version of the tabular format or select other and specify the name of the Union policy. ( 9 )   Member States shall report on the policies and measures or groups of policies and measures that contribute to dimensions Decarbonisation: Renewable energy and Energy efficiency. Member State shall select a relevant provision from a list provided in the electronic version of the tabular format or select other and specify the name of the provision. ( 10 )   Member States shall select from the following categories: planned; adopted; implemented; expired. ( 11 )   Member States shall select from the following options and enter the name/s of entities responsible for implementing the policy or measure (more than one entity may be selected): national government; regional entities; local government; companies/ businesses/industrial associations; research institutions; others not listed. PaM number Indicators used to monitor and evaluate progress over time  ( 12 ) Progress against objective  ( 13 ) Update since last submission  ( 14 ) Explanations of the update or the link to an extra/additional document Reference to assessments and underpinning technical reports General Comments   Description Unit Target year Target value Year Value           M M iap Miap M M iap M M PaM 1                       PaM 2                       Add further rows, as needed                       Notes (cont.): ( 12 )   Member States shall provide any indicator (including the unit) and values for such indicators that will be used (ex-ante) to monitor and evaluate progress of policies and measures. Member States shall specify the year or years for which the value applies. Values for multiple indicators and years may be reported. Performance indicators identified by Member States shall be relevant, accepted, credible, easy and robust. ( 13 )   In case no quantitative indicators are provided, Member States shall provide qualitative description of the progress achieved against the objective. ( 14 )   Member States shall select from the following options (additional options may be added and specified under ‘Other’): Adoption of a new measure, conclusion of agreement, publication of legislation; Commencement/enforcement of a measure/programme; Abolition/termination/completion of measure; Amendments, implementation or design changes and extension of an on-going measure; Monitoring information, update on progress or impact assessment results; Continuation of existing measures/no significant updates; Drafts, announcements, commitments, planned measures, discussions for a new measure; Other. ’

ANNEX VSupplementary provisions

ANNEX V ‘ ANNEX X NEW POLICIES AND MEASURES PURSUANT TO ARTICLE 21, POINT (B) 3 OF REGULATION (EU) 2018/1999 Table 1 Energy efficiency Obligation Schemes (EEOS) referred to in Article 7a of Directive 2012/27/EU and Article 9 of Directive (EU) 2023/1791 PaM Number M   Source(s) of information (including the reference of the related law or other legal text(s)) M   Expected savings for 2021-2030 and duration of the obligation period(s) (points 5(d) and 5(e) of Annex V to Directive 2012/27/EU or points 5(a) and 5(j) of Annex V to Directive (EU) 2023/1791)   Expected cumulative end-use energy savings for the period 2021-2030 (ktoe) M   Expected new annual end-use energy savings (ktoe/year)  ( 1 ) Miap   2021 Miap   2022 Miap   2023 Miap   2024 Miap   2025 Miap   2026 Miap   2027 Miap   2028 Miap   2029 Miap   2030 Miap   Duration of the obligation period(s) M   Key design features   Obligated parties (point 5(b) of Annex V to Directive 2012/27/EU and point 5(c) of Annex V to Directive (EU) 2023/1791) M   Target sectors (point 5(c) of Annex V to Directive 2012/27/EU and point 5(d) of Annex V to Directive (EU) 2023/1791)  ( 2 ) M   Sectors where individual actions are eligible to the EEOS (if different from the target sectors listed above) (point 5(c) of Annex V to Directive 2012/27/EU and point 5(d) of Annex V to Directive (EU) 2023/1791) M   Individual actions eligible to the EEOS (point 5(f) of Annex V to Directive 2012/27/EU and point 5(l) of Annex V to Directive (EU) 2023/1791) and corresponding lifetimes (points 2(i) and 5(h) of Annex V to Directive 2012/27/EU and point 5(n) of Annex V to Directive (EU) 2023/1791)  ( 3 ) M   Information on the application of the following EED provisions:   Energy poverty indicators applied Miap   Arithmetic share established Miap   Share of the required amount of cumulative end-use energy savings achieved among people affected by energy poverty, vulnerable customers, people in low-income households and, where applicable, people living in social housing Miap   Savings achieved by energy service providers or other third parties (Article 7a(6), point (a) of Directive 2012/27/EU and Article 9(11), point (a) of Directive (EU) 2023/1791  ( 4 ) Miap   Rules about banking and borrowing (Article 7a(6), point (b), of Directive 2012/27/EU and Article 9(11), point (b), of Directive (EU) 2023/1791) Miap   Possibilities for trading of energy savings (where relevant) Miap   Interactions with a National Energy Efficiency Fund in accordance with Article 30(12) of Directive (EU) 2023/1791  ( 5 ) Miap   General information about the calculation methodology   Calculation method(s) used (point 1 of Annex V, to Directive 2012/27/EU and point 1 of Annex V to Directive (EU) 2023/1791)  ( 6 ) M   Metric(s) used to express the energy savings (primary or final energy savings) (Article 7a(4), and point 3(d) of Annex V to Directive 2012/27/EU` and point 3(d) of Annex V to Directive (EU) 2023/1791) M   How are lifetimes (and possible changes in savings over time) taken into account in savings calculations (points 2(i) and 5(h) of Annex V to Directive 2012/27/EU and points 2(p) and 5(n) of Annex V to Directive (EU) 2023/1791)  ( 7 ) M   Other sources of information or references (e.g. studies, evaluation reports) where more explanations and details about the savings calculations can be found V   Additionality and materiality (requirements related to points 2 and 5(g) of Annex V to Directive 2012/27/EU and points 2 and 5(m) of Annex V to Directive (EU) 2023/1791)   Description of the calculation methodology; including how additionality is taken into account in the calculation methodology (point 2(a) of Annex V to Directive 2012/27/EU and point 2(b) of Annex V to Directive (EU) 2023/1791)  ( 8 ) M   Does the EEOS promote early replacements? If so, how is it taken into account in the calculation of the savings? (point 2(f) of Annex V to Directive 2012/27/EU and point 2(m) of Annex V to Directive (EU) 2023/1791) M   Benchmarks used for deemed and scaled savings (in case deemed or scaled savings are used) (point 1(c) of Annex V to Directive 2012/27/EU and point 1(c) of Annex V to Directive (EU) 2023/1791) M   How is materiality of savings ensured? (point 3(h) of Annex V to Directive 2012/27/EU and point 3(h) of Annex V to Directive (EU) 2023/1791) M   Possible overlaps (between policy measures and between individual actions) and double counting   Possible overlaps between individual actions eligible to the EEOS  ( 9 ) Miap   Possible overlaps between the EEOS and alternative measure(s) reported according to Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791 Miap   How are possible overlaps (between the EEOS and alternative measures) addressed to avoid any double counting of energy savings? (point 3(g) of Annex V to Directive 2012/27/EU and point 3(g) of Annex V to Directive (EU) 2023/1791) M   Climatic variations (where relevant) (points 2(h) and 5(i) of Annex V to Directive 2012/27/EU and points 2(o) and 5(c) of Annex V to Directive (EU) 2023/1791)   Are there climatic variations between regions? And can they affect the actions eligible to the EEOS? Miap   How are climatic variations addressed in savings calculations where relevant? Miap   Monitoring and verification (M&V) of savings (point 5(j) of Annex V to Directive 2012/27/EU and point 5(p) of Annex V to Directive (EU) 2023/1791)   Brief description of the monitoring & verification system and of the process of verification, including on the methods used M   Issues identified and how they were addressed Miap   Authorities responsible for the M&V of the EEOS M   Independence of the M&V from obligated parties (Article 7a(5) of Directive 2012/27/EU and Article 9(9) of Directive (EU) 2023/1791) M   Verification of statistically representative samples (Article 7a(5) of Directive 2012/27/EU and Article 9(9) of Directive (EU) 2023/1791)  ( 10 ) M   Reporting obligations for obligated parties (savings achieved by each obligated party, or each sub-category of obligated party, and in total under the scheme) M   Publication of energy savings achieved each year under the EEOS (Article 7a (7) of Directive 2012/27/EU and Article 9(12) of Directive (EU) 2023/1791) M   Penalties applied in case of non-compliance (and related references, including the law or other legal texts setting the penalties and related conditions) M   Provision(s) in case the progress of the EEOS is not satisfactory (point 3(f) of Annex V to Directive 2012/27/EU and point 3(f) of Annex V to Directive (EU) 2023/1791) M   Information about quality standards (point 2(g) of Annex V to Directive 2012/27/EU and point 2(n) of Annex V to Directive (EU) 2023/1791)   How are quality standards (for products, services and installation of measures) promoted or required by the EEOS? Miap   Complementary information or explanations   Mention here any other information or explanation that can be useful for experience sharing V   Notation: M = mandatory; Miap = mandatory if applicable; V = voluntary. Notes: ( 1 )   Member States shall complete this field if expected new annual end-use energy savings are stable. If the new annual end-use energy savings are expected to change over time MS shall complete the fields per year. ( 2 )   Member States shall specify the sectors (residential; services; industry; transport; other(s)) taken into account to calculate the target(s) of the EEOS and to define obligated parties. If the sectors eligible for individual actions are different, it shall be specified in the next field. ( 3 )   Member States shall specify here the eligible actions. If the list of measures is too long, Member States shall mention here the main eligibility criteria and provide the list as a separate file. Member States shall specify the lifetime values assumed for the different types or categories of actions using Table 4 in this Annex. ( 4 )   In case obligated parties are allowed to count towards their obligation certified energy savings achieved by energy service providers or other third parties, Member States shall explain the eligibility criteria for these third parties and how it is ensured that the certification of energy savings follows an approval process that is clear and transparent. ( 5 )   Member States shall specify if obligated parties can or shall fulfil their savings obligation, in whole or in part, as a contribution to an Energy Efficiency National Fund. ( 6 )   Member States shall specify the methods used according to the typology defined in Annex V (1) to Directive 2012/27/EU: (a) deemed savings / (b) metered savings / (c) scaled savings / (d) surveyed savings. Member States shall explain in case another type of method is used. ( 7 )   Member States shall add explanation, especially if a method different from the one presented in point 2(i) of Annex V to Directive 2012/27/EU and point 2(p) of Annex V to Directive (EU) 2023/1791 is used). ( 8 )   Member States shall explain how the calculation methodology complies with points (a) to (c) of Annex V (2) to Directive 2012/27/EU and points (a) to (f) of Annex V(2) to Directive (EU) 2023/1791. ( 9 )   Member States shall explain how such overlaps are taken into account in the savings calculations, for example interactions between insulation of walls and replacement of heating systems. Member States shall also explain how the M&V system prevents the same individual action to be reported by several obligated parties (avoiding double counting within the EEOS). ( 10 )   Member States shall explain how verification of statistically representative samples of actions is ensured, and specify the criteria used to define and select representative samples. Table 2 Alternative policy measures referred to in Article 7b and Article 20(6) of Directive 2012/27/EU) and in Article 10 and Article 30(14) of Directive (EU) 2023/1791 (except taxation measures) PaM Number M   Source(s) of information (including the reference of the related law or other legal text(s)) M   Budget planned or estimated, including the corresponding implementation period(s) V   Expected savings for 2021-2030 and duration of the obligation period(s) (points 5(d) and 5(e) of Annex V to Directive 2012/27/EU and points 5(e) and 5(j) of Annex V to Directive (EU) 2023/1791)   Expected cumulative end-use energy savings for the period 2021-2030 (ktoe) M   Expected new annual end-use energy savings (ktoe/year)  ( 11 ) Miap   2021 Miap   2022 Miap   2023 Miap   2024 Miap   2025 Miap   2026 Miap   2027 Miap   2028 Miap   2029 Miap   2030 Miap   Intermediate period(s), where relevant  ( 12 ) Miap   Key design features   Implementing public authorities, participating or entrusted parties and their responsibilities for implementing the policy measure (points 3(b) and 5(b) of Annex V to Directive 2012/27/EU and points 3(b) and 5(c) of Annex V to Directive (EU) 2023/1791) M   Target sectors (point 5(c) of Annex V to Directive 2012/27/EU and point 5(d) of Annex V to Directive (EU) 2023/1791)  ( 13 ) M   Individual actions eligible to the alternative measure (point 5(f) of Annex V to Directive 2012/27/EU and point 5(l) of Annex V to Directive (EU) 2023/1791) and corresponding lifetimes (points 2(i) and 5(h) of Annex V to Directive 2012/27/EU and point 5(n) of Annex V to Directive (EU) 2023/1791)  ( 14 ) M   Specific policy measures or individual actions targeting energy poverty (where applicable) Miap   General information about the calculation methodology   Measurement method(s) used (point 1 of Annex V to Directive 2012/27/EU and point 1 of Annex V to Directive (EU) 2023/1791)  ( 15 ) M   Metric(s) used to express the energy savings (primary or final energy savings) (point 3(d) of Annex V to Directive 2012/27/EU and point 3(d) of Annex V to Directive (EU) 2023/1791) M   How are lifetimes (and possible changes in savings over time) taken into account in savings calculations (points 2(i) and 5(h) of Annex V to Directive 2012/27/EU and point 5(n) of Annex V to Directive (EU) 2023/1791)  ( 16 ) M   Other sources of information or references (e.g. studies, evaluation reports) where more explanations and details about the savings calculations can be found V   Additionality and materiality (requirements related to points 2 and 5(g) of Annex V to Directive 2012/27/EU and points 2 and 5(m) of Annex V to Directive (EU) 2023/1791)   Description of the calculation methodology; including how additionality is taken into account in the calculation methodology (point 2(a) of Annex V to Directive 2012/27/EU and point 2(b) of Annex V to Directive (EU) 2023/1791)  ( 17 ) M   Does the policy measure promote early replacements? If so, how is it taken into account in the calculation of the savings? (point 2(f) of Annex V to Directive 2012/27/EU and point 2(m) of Annex V to Directive (EU) 2023/1791) M   Benchmarks used for deemed and scaled savings (in case deemed or scaled savings are used) (point 1(c) of Annex V to Directive 2012/27/EU and point 1(c) of Annex V to Directive (EU) 2023/1791) M   How is materiality of savings ensured? (point 3(h) of Annex V to Directive 2012/27/EU and point 3(h) of Annex V to Directive (EU) 2023/1791) M   Possible overlaps (between policy measures and between individual actions) and double counting   Possible overlaps between individual actions eligible to the policy measure  ( 18 ) Miap   Possible overlaps between the EEOS (if any) and alternative measure(s) reported according to Article 7 of Directive 2012/27/EU Miap   How are possible overlaps (between the EEOS, if any, and alternative measures) addressed to avoid any double counting of energy savings? (point 3(g) of Annex V to Directive 2012/27/EU and point 3(g) of Annex V to Directive (EU) 2023/1791) M   Climatic variations (where relevant) (points 2(h) and 5(i) of Annex V to Directive 2012/27/EU and points 2(o) and 5(c) of Annex V to Directive (EU) 2023/1791)   Are there climatic variations between regions? And can they affect the actions eligible to the policy measure? Miap   How are climatic variations addressed in savings calculations where relevant? Miap   Monitoring and verification (M&V) of savings (point 5(j) of Annex V to Directive 2012/27/EU and point 5(p) of Annex V to Directive (EU) 2023/1791)   Brief description of the monitoring & verification system and of the process of verification, including methods used M   Issues identified and how they were addressed Miap   Authorities responsible for the M&V of the policy measure M   Independence of the M&V from the participating or entrusted parties (Article 7b(2) of Directive 2012/27/EU and Article 10(2) of Directive (EU) 2023/1791) M   Verification of statistically representative samples (Article 7b(2) of Directive 2012/27/EU and Article 10(2) of Directive (EU) 2023/1791)  ( 19 ) M   Publication of energy savings achieved each year under the policy measure (point 3(e) of Annex V to Directive 2012/27/EU and point 3(e) of Annex V to Directive (EU) 2023/1791) M   Penalties applied in case of non-compliance (and related references, including the law or other legal texts setting the penalties and related conditions) M   Provision(s) in case the progress of the policy measure is not satisfactory (point 3(f) of Annex V to Directive 2012/27/EU and point 3(f) of Annex V to Directive (EU) 2023/1791) M   Information about quality standards (point 2(g) of Annex V to Directive 2012/27/EU and point 2(n) of Annex V to Directive (EU) 2023/1791)   How are quality standards (for products, services and installation of measures) promoted or required by the policy measure? Miap   Complementary information or explanations   Any other information or explanation that can be useful for experience sharing V   Notation: M = mandatory; Miap = mandatory if applicable; V = voluntary. Notes: ( 11 )   Member States shall complete this field if expected new annual end-use energy savings are stable. If the new annual end-use energy savings are expected to change over time MS shall complete the fields per year. ( 12 )   Member States shall indicate here the periods or dates used to define intermediate objectives to enable reviewing the progress of the alternative measure. ( 13 )   Member States shall specify the sectors (residential; services; industry; transport; other(s)) taken into account. ( 14 )   Member States shall specify the categories of individual actions that can receive financial incentives or other types of support from the alternative measure, or that are promoted by the alternative measure through regulations, information or any type of policy instrument. If the list of measures is too long, Member States shall mention here the main eligibility criteria and provide the list as a separate file. Member States shall specify the lifetime values assumed for the different types or categories of actions using Table 4 in this Annex. ( 15 )   Member States shall specify the methods used according to the typology defined in Annex V (1) to Directive 2012/27/EU: (a) deemed savings / (b) metered savings / (c) scaled savings / (d) surveyed savings. Member States shall explain in case another type of method is used. ( 16 )   Member States shall add explanation, especially if a method different from the one presented in point 2(i) of Annex V to Directive 2012/27/EU and point 2(p) of Annex V to Directive (EU) 2023/1791 is used). ( 17 )   Member States shall explain how the calculation methodology complies with points (a) to (c) of Annex V (2) to Directive 2012/27/EU and points (a) to (f) of Annex V(2) to Directive (EU) 2023/1791. ( 18 )   Member States shall explain how such overlaps are taken into account in the savings calculations, for example interactions between insulation of walls and replacement of heating systems. ( 19 )   Member States shall explain how verification of statistically representative samples of actions is ensured, and specify the criteria used to define and select representative samples. Table 3 Information on taxation measures PaM Number M   Duration of taxation measure (point 5(k)(iv) of Annex V to Directive 2012/27/EU and point 5(q)(iv) of Annex V to Directive (EU) 2023/1791) M   Implementing public authority (point 5(k)(ii) of Annex V to Directive 2012/27/EU and point 5(q)(ii) of Annex V to Directive (EU) 2023/1791) M   Target sectors and segment of taxpayers (point 5(k)(i) of Annex V to Directive 2012/27/EU and point 5(q)(i) of Annex V to Directive (EU) 2023/1791)  ( 20 ) M   Source(s) of information (including the reference of the related law or other legal text(s)) M   Expected savings for 2021-2030 and duration of the obligation period(s) (points 5(d) and 5(e) of Annex V to Directive 2012/27/EU or points 5(e) and 5(j) of Annex V to Directive (EU) 2023/1791)   Expected cumulative end-use energy savings for the period 2021-2030 (ktoe) M   Expected new annual end-use energy savings (ktoe/year)  ( 21 ) Miap   2021 Miap   2022 Miap   2023 Miap   2024 Miap   2025 Miap   2026 Miap   2027 Miap   2028 Miap   2029 Miap   2030 Miap   Complementary explanations (when relevant) V   General information about the calculation methodology   Calculation method(s) used  ( 22 ) M   Approach to calculating savings (point 4(a) of Annex V to Directive 2012/27/EU and point 4(a) of Annex V to Directive (EU) 2023/1791)  ( 23 ) M   Elasticities (short-term) (point 4(b) of Annex V to Directive 2012/27/EU and point 4(b) of Annex V to Directive (EU) 2023/1791)  ( 24 ) Miap   Elasticities (long-term) (point 4(b) of Annex V to Directive 2012/27/EU)  ( 25 ) Miap   How lifetimes are addressed in savings calculations (point 2(i) of Annex V to Directive 2012/27/EU and point 2(n) of Annex V to Directive (EU) 2023/1791)  ( 26 ) M   How is double counting with other policy measure(s) avoided? (point 4(c) of Annex V to Directive 2012/27/EU and point 4(c) of Annex V to Directive (EU) 2023/1791) M   Independence from the implementing public authority  ( 27 ) M   Complementary explanations and source(s) of information V   Notation: M = mandatory; Miap = mandatory if applicable; V = voluntary Notes: ( 20 )   Member States shall specify the sectors (residential; services; industry; transport; other(s)) taken into account. ( 21 )   Member States shall complete this field if expected new annual end-use energy savings are stable. If the new annual end-use energy savings are expected to change over time MS shall complete the fields per year. ( 22 )   Member States shall explain the model used to calculate the savings, if short-term and/or long-term elasticities are taken into account and why, the variables taken into account in the model and how they were selected. ( 23 )   Member States shall explain the method for analysing the effects on energy consumption with and without the taxation measure (counterfactual); How the counterfactual is defined, and how it is ensured that at least the minimum EU levels of taxation are taken into account. ( 24 )   When relevant, Member States shall explain how the short-term elasticities are defined, ensuring that they represent the responsiveness of energy demand to price changes. Member States shall mention the data sources to be used to define the elasticities. ( 25 )   When relevant, Member States shall explain how the long-term elasticities are defined, ensuring that they represent the responsiveness of energy demand to price changes. Member States shall mention the data sources to be used to define the elasticities. ( 26 )   Member States shall explain how the calculation methodology ensures that only savings from individual actions implemented after 31 December 2020 and before 31 December 2030 can be taken into account. ( 27 )   Member States shall explain how the independence of the evaluator(s) of the energy savings from the taxation measure is ensured. Table 4 Information about the lifetime of the individual actions eligible to the policies and measures reported for Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791 Eligible action End-use sector Assumed lifetime value (in years) Assumptions about possible changes in the energy savings over time Source or method used to estimate the lifetime and related assumptions Miap Miap Miap Miap Miap Action 1         Action 2         Action 3         Notation: Miap = mandatory if applicable ’

ANNEX VISupplementary provisions

ANNEX VI ‘ ANNEX XI INFORMATION ON THE ENERGY SAVINGS ACHIEVED UNDER ARTICLE 7 OF DIRECTIVE 2012/27/EU AND ARTICLE 8 OF DIRECTIVE (EU) 2023/1791  ( 1 ) Table 1 Energy savings achieved through Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791 in year X-2 PaM number Unit Vulnerable households addressed  ( 2 ) Final energy savings achieved through national EEOs referred to in Article 7a of Directive 2012/27/EU or Article 9 of Directive (EU) 2023/1791 or alternative measures adopted in application of Article 7b of that Directive (excl. Article 7(4), point (c) of that Directive) or of Article 10 of Directive (EU) 2023/1791 Of which final energy savings achieved by PaMs aimed at alleviation of energy poverty in line with Article 7(11) of Directive 2012/27/EU or Article 8(4) of Directive (EU) 2023/1791 Amount of final energy savings achieved in accordance with Article 7(4), point (c) of Directive 2012/27/EU or with Article 8(8), point (c) of Directive (EU) 2023/1791 Total annual end-use savings achieved in Year X-2  ( 3 ) Thereof, savings achieved in Year X-2 only from new actions that were implemented in Year X-2 Total cumulative end-use savings achieved from 2021 to Year X-2 Total annual end-use savings achieved in Year X-2  ( 3 ) Thereof, savings achieved in Year X-2 only from new actions that were implemented in Year X-2 Total cumulative end-use savings achieved from 2021 to Year X-2 Total annual end-use savings achieved in Year X-2  ( 3 ) Thereof, savings achieved in Year X-2 only from new actions that were implemented in Year X-2 Total cumulative end-use savings achieved from 2021 to Year X-2 M   M M M M M iap M iap M iap M iap M iap M iap PaM 1 ktoe                     PaM 2 ktoe                     Add further rows, as needed ktoe                     Notation: Reporting for calendar year X-2, with X = reporting year, M = mandatory; M iap = mandatory if applicable. Notes: ( 1 )   Member States shall report on national energy efficiency obligation scheme and alternative measures pursuant to Articles 7a and 7b of Directive 2012/27/EU and Articles 9 and 10 of Directive (EU) 2023/1791. ( 2 )   Member States shall select from the following options whether vulnerable households, including those affected by energy poverty and, where appropriate, in social housing are included: Yes; No. For the definition on vulnerable households, guidance is provided in Article 28 of Directive (EU) 2019/944 and Article 3(3), point (d) of Regulation (EU) 2018/1999. ( 3 )   Total annual end-use savings achieved in Year X-2, i.e. amount of savings from new actions implemented from 2021 to Year X-3 that continue delivering savings in X-2, taking into account savings lifetimes. Table 2 Energy savings achieved through Article 7 of Directive 2012/27/EU and Article 8 of Directive (EU) 2023/1791 in year X-3 (1) PaM number Unit Vulnerable households addressed  ( 4 ) Final energy savings achieved through national EEOs referred to in Article 7a of Directive 2012/27/EU and Article 9 of Directive (EU) 2023/1791 or alternative measures adopted in application of Article 7b of that Directive (excl. Article 7(4), point (c) of that Directive) and of Article 10 of Directive (EU) 2023/1791 Of which final energy savings achieved by PaMs aimed at alleviation of energy poverty in line with Article 7(11) of Directive 2012/27/EU and Article 8(4) of Directive (EU) 2023/1791 Amount of final energy savings achieved in accordance with Article 7(4), point (c) of Directive 2012/27/EU and with Article 8(8), point (c) of Directive (EU) 2023/1791 Total annual end-use savings achieved in Year X-3  ( 5 ) Thereof, savings achieved in Year X-3 only from new actions that were implemented in Year X-3 Total cumulative end-use savings achieved from 2021 to Year X-3 Total annual end-use savings achieved in Year X-3  ( 5 ) Thereof, savings achieved in Year X-3only from new actions that were implemented in Year X-3 Total cumulative end-use savings achieved from 2021 to Year X-3 Total annual end-use savings achieved in Year X-3  ( 5 ) Thereof, savings achieved in Year X-3 only from new actions that were implemented in Year X-3 Total cumulative end-use savings achieved from 2021 to Year X-3 M   M M M M M iap M iap M iap M iap M iap M iap PaM 1 ktoe                     PaM 2 ktoe                     Add further rows, as needed ktoe                     Notation: Reporting for calendar year X-3, with X = reporting year; M = mandatory; M iap = mandatory if applicable. Notes: ( 4 )   Member States shall select from the following options whether vulnerable households, including those affected by energy poverty and, where appropriate, in social housing are included: Yes; No. For the definition on vulnerable households, guidance is provided in Article 28 of Directive (EU) 2019/944 and Article 3(3), point (d) of Regulation (EU) 2018/1999. ( 5 )   Total annual end-use savings achieved in Year X-3, i.e., amount of savings from new actions implemented from 2021 to Year X-4 that continue delivering savings in X-3, taking into account savings lifetimes. ’

ANNEX VIISupplementary provisions

ANNEX VII ‘ ANNEX XIII PROGRESS TOWARDS FINANCING Table 1 Progress towards financing PaM number(s) the reporting concerns  ( 1 ) Eligible technologies/ solutions Initial investment assumptions (EUR) Actual investment up to X-2 (EUR) Investments still to be implemented (EUR) Currency  ( 2 ) Complementary information on investments  ( 3 ) Sources detailing the investment Reasons for deviation  ( 4 )     Total Of which, public national EU RRF Other EU funds Private Price year Total Of which, public national EU RRF Other EU funds Private Price year Total Of which, public national EU RRF Other EU funds Private Price year         M Miap M Miap Miap Miap Miav M M Miap Miap Miap Miav M M Miap Miap Miap Miav M M V V Miap PaM 1, or a group of PaMs                                               PaM 2, or a group of PaMs                                               Add further rows, as needed                                                   Notation: X=Reporting year; M = mandatory; M iav = mandatory if available; V = voluntary. Notes: ( 1 )   Member States to list all PaM numbers the reporting concerns. Separate rows shall be used for reporting on different PaMs or groups of PaMs. ( 2 )   Member State shall select from the following options (one option can be selected): EUR; BGN; HRK; CZK; DKK; HUF; PLN; RON; SEK. ( 3 )   Member States may provide further detail on the investments that cannot be reflected in the previous fields. ( 4 )   Where applicable Member States shall explain why actual and/or remaining investments substantially differ from initial assumptions. ’

ANNEX VIIISupplementary provisions

ANNEX VIII ‘ ANNEX XV POLICIES AND MEASURES TO PHASE OUT ENERGY SUBSIDIES, IN PARTICULAR FOR FOSSIL FUELS AND NATIONAL PHASE OUT OBJECTIVES Table 1 Policies and measures to phase out energy subsidies, in particular for fossil fuels  ( 1 ) Name of policy (English) Name of policy (Local language) Description  ( 2 ) Sector  ( 3 ) Purpose  ( 4 ) Carrier  ( 5 ) Category  ( 6 ) Implementation period Subsidy volumes Source info Comment Start  ( 7 ) Finish  ( 8 ) X-3  ( 9 ) X-2  ( 9 ) Currency  ( 10 )     M M M M M M M M M M iav M M M M Subsidy 1                           Subsidy 2                           Add further row, as needed                           Notation: X = Reporting year; M = mandatory; M iav  = mandatory if available. Notes: ( 1 )   Member States shall include all policies and measures constituting energy subsidies, in particular subsidies for fossil fuels, irrespective of the form through which the support is provided. For this purpose, the table is pre-loaded using data collected in the scope of Article 35(2) point (n), of Regulation (EU) 2018/1999 to facilitate reporting. Member States shall confirm or amend the pre-loaded data and provide an explanation for changes. Such changes may include a short description of an alternative approach to identify energy subsidies, including fossil fuel subsidies. ( 2 )   The description shall include an explanation of the measure, its recipients, and its purpose, with a specific focus on whether it addressed objectives related to energy poverty, economic competitiveness of sectors, decarbonisation, or energy security. Where such measure is temporary, the description shall also indicate whether it supports aforementioned objectives in exceptional situations or crisis. ( 3 )   Member State shall select from the following options: Energy sector (if possible, select from the following sub-sectors: ENER-Fossil fuel extraction; ENER-Energy crops; ENER-Conversion; ENER-Conversion-Refining; ENER-Conversion-LNG; ENER-Conversion-CHP; ENER-Conversion-Electricity production; ENER-Conversion-Heating & Cooling; ENER-Conversion-Liquid biofuels; ENER-Conversion-Biogas production; ENER-Conversion-Hydrogen production; ENER-Infrastructure; ENER-Infra-Transmission; ENER-Infra-Distribution; ENER-Infra-T&D; ENER-Infra-Storage; ENER-Assets decommissioning; ENER-Waste management; ENER-Retail); Agriculture (if possible, select from the following sub-sectors: AGRI-Crop, animal production, hunting; AGRI-Forestry and logging; AGRI-Fishing and aquaculture); Construction; Mining; Industry (if possible, select from the following sub-sectors: INDU-Energy-intensive industry (industrial sectors that are covered by the EU Emissions Trading System); INDU-Non energy intensive-industry); Transport (TRANS-Air transport; TRANS-Rail transport; TRANS-Road transport; TRANS-Water transport; TRANS-Public transport); Services (tertiary sector); Households (if possible, select from the following sub-sectors: Households; HH-Low income); Public; Cross sectors (multiple sectors); Economic sectors. ( 4 )   Member State shall select from the following options (additional options may be added and specified under ‘Other’): Support to energy demand; Support to energy efficiency; Support to industry restructuring; Support to infrastructure; Support to production; Other. ( 5 )   Member State shall select one or more from the following options: Fossil fuels (if possible, select from the following sub-carriers: FF-All fossil fuels; FF-Several fossil fuels; FF-Coal/Lignite; FF-Natural gas; FF-Mine gas; FF-Shale gas; FF-Crude oil & NGL; FF-Oil & Gas; FF-Petroleum products; FF-PP-Gasoil; FF-PP-Blended gasoil; FF-PP-Gasoline; FF-PP-Leaded Gasoline; FF-PP-Unleaded Gasoline; FF-PP-Blended gasoline; FF-PP-LPG; FF-PP-Kerosene; FF-PP-Fossil-based marine fuels; FF-PP-Heavy fuel oil (HFO); FF-Peat; All energies; Heat; Electricity; Nuclear; Bioenergy (if possible, select from the following sub-carriers: RES-Biogas; RES-Biomass & biogas; RES-Biomass (solid); RES-Biomass MSW; RES-Liquid biofuels; RES-Liquid biofuels-Biodiesel; RES-Liquid biofuels-Bioethanol); RES (if possible, select from the following sub-carriers: RES-All; RES-Several; RES-Geothermal; RES-Heat; RES-Hydro; RES-Marine energy; RES-Solar; RES-Wind; RES-Wind offshore; RES-Wind onshore); Hydrogen (if possible, select from the following sub-carriers: FF-All fossil fuels; RES-Biogas). ( 6 )   Member State shall select from the following options (additional options may be added and specified under ‘Others’): Direct transfers (if possible, select from the following sub-categories: Soft loans; Grants; Others); Tax expenditures (Tax reduction; Tax exemption; Tax refund; Tax credits; Tax allowance; Others); Effective tax rate compared to a benchmark; Under-pricing of goods/services (if possible, select from the following sub-categories: Under-pricing of government-owned resources or land; Under-pricing of government-owned infrastructure; Under-pricing of other government-provided goods or services); Income or price supports (if possible, select from the following sub-categories: Capacity payments (electricity capacity mechanisms); Biofuels blending mandate; RES quotas with tradable certificates; Differentiated grid connection charges; Energy efficiency obligations; Interruptible load schemes; Contract for Difference (CfD); Feed-in premiums; Feed-in tariffs; Consumer price guarantees (cost support); Consumer price guarantees (price regulation); Producer price guarantees (price regulation); Others. ( 7 )   Year policy enabling subsidy was first implemented. ( 8 )   Year when the enabling policy ends (is no longer in effect or implementation), at which time subsidies can no longer be paid. ( 9 )   Subsidy volumes paid in nominal currency values. ( 10 )   Member State shall select from the following options (one option can be selected): EUR; BGN; HRK; CZK; DKK; HUF; PLN; RON; SEK. Table 2 Progress towards national objectives to phase out energy subsidies, in particular for fossil fuels  ( 11 ) National objective(s) or plan(s) set to phase out energy subsidies, in particular for fossil fuels Description Target year  ( 12 ) Milestones  ( 13 ) Progress towards target/objective  ( 14 ) Steps to ensure phase out does not affect energy security, economic competitiveness, including in extraordinary or crisis-related situations, and, in particular, efforts to reduce energy poverty  ( 15 ) General comments M M iap M iap M iap M iap M iap V National objective/plan 1             National objective/plan 2             National objective/plan 3             Add further rows, as needed             Notation: M = mandatory; M iap  = mandatory if applicable; V = voluntary. Notes: ( 11 )   Member States shall report any objectives to phase-out fossil fuel subsidies and any objectives to phase-out other energy subsidies. Member States should indicate in the description column whether the objective has been laid down in legislation and, if applicable, provide the reference to the relevant legislation. If no objectives are set to phase out energy subsidies, Member States shall report on any plans to make a phase out commitment or set a phase out objective. Member States shall include in the description column a short description of these plans, and clarify when such commitments are expected to become effective. ( 12 )   Member States shall provide a target year the objective should be achieved. ( 13 )   Member States shall specify any quantitative milestones. For example, 50 % phase out by 2024, 100 % phase out by 2026. ( 14 )   Member States shall report on progress accomplished towards meeting the objective and the milestones, if relevant. ( 15 )   Member States shall report on any steps taken to ensure the phase outs do not affect efforts to reduce energy poverty, energy security and economic competitiveness. In particular, Member States shall provide whether estimates of economic and other impacts of fossil fuel subsidy phase outs on energy poor households have been developed, what policies or measures are in place or proposed to alleviate such impacts (for example support for home energy renovations and high energy efficiency technology, such as electric heat pumps and home insulation). ’

ANNEX IXSupplementary provisions

ANNEX IX ‘ ANNEX XVI ADDITIONAL REPORTING OBLIGATIONS IN THE AREA OF RENEWABLE ENERGY Table 1 Functioning of the system of guarantees of origin for electricity, gas and heating & cooling from RES Reporting element Specification Unit Year X-3 X-2 Electricity Guarantees of origin – issued  ( 1 ) M iap MWh     Guarantees of origin – cancelled  ( 2 ) M iap MWh     Gas Guarantees of origin - issued M iap MWh     Guarantees of origin - cancelled M iap MWh     Heating/cooling Guarantees of origin - issued M iap MWh     Guarantees of origin - cancelled M iap MWh       Measures taken to ensure reliability M iap n/a   Measures taken to protect against fraud of the system M iap n/a   Notation: X = reporting year; M iap = mandatory if applicable Notes: ( 1 )   The amount of guarantees of origin in MWh which issued for energy that is produced from renewable energy sources in the Member State during the reporting period, based on the time of production of the energy. ( 2 )   The amount of guarantees of origin in MWh from renewable energy sources that has been cancelled for energy consumed in the Member State during the reporting period. Table 2 Changes in commodity prices and land use associated with use of biomass and other forms of energy from renewable sources Please report changes in commodity prices and land use within the Member State associated with its increased use of biomass and other forms of energy from renewable sources  ( 3 )  ( 4 ) Miap   Notation: Miap = mandatory if applicable. Notes: ( 3 )   Changes in commodity prices to be reported at national level (or subnational if applicable). These include any shifts in prices related to food and feed crops. (increased price for food/feed product due to increased energy use of the same feedstock). These also include shifts in prices related to increased demand for forest biomass for energy use – i.e., shifts in prices for material products made from waste and residue due to increased energy use and competition for feedstock. ( 4 )   For land use change, please report only the actual change in land used for biomass consumed for energy, not all agricultural land. Table 3 Estimated excess production of energy from renewable sources compared to the national trajectory towards the 2030 target Reporting element Specification Unit 2022 2023 2024 2025 2026 2027 2028 2029 2030 Estimated excess production resulting from domestic renewable sources (A) M iap ktoe                   Estimated production resulting from joint projects between Member States or joint projects between Member States and third countries which counts toward the national contribution towards the 2030 target (B) M iap ktoe                   Estimated production resulting from joint support schemes which counts toward the national contribution towards the 2030 target (C) M iap ktoe                   Estimated excess production overall (excluding future statistical transfers) (=A+B+C) M iap ktoe                   Estimated deficit production resulting from domestic renewable sources (D) M iap ktoe                   Notation: Miap = mandatory if applicable Table 4 Technological development and deployment of biofuels made from feedstocks listed in Annex IX to Directive 2018/2001 Please report technological development and deployment of biofuels in your country made from feedstocks listed in Annex IX to Directive 2018/2001  ( 5 ) M   Notation: M = mandatory. Notes: ( 5 )   Deployment can be reported in installed capacities and actual production of different advanced biofuels based on different technologies. As well as the number of installations and feedstock type. Development could list the different technology pathways and give a brief description of their status in a qualitative manner (development phase, how close to market uptake, recent developments, investments). Table 5 Estimated impact of the production or use of biofuels, bioliquids and biomass fuels on biodiversity, water resources, water availability and quality, soils and air quality Reporting element Production of biofuels, bioliquids, biomass Use of biofuels, bioliquids, biomass Estimated impact of production of biofuels, bioliquids, biomass  ( 6 ) Unit Time period Description of methods to estimate the impact  ( 6 ) Estimated impact of use of biofuels, bioliquids, biomass  ( 6 ) Unit Time period Description of methods to estimate the impact  ( 6 )   M iav M iav M iav M iav M iav M iav M iav M iav Biodiversity                 Water stock (ground water, surface water) & water availability                 Soils                 Air quality                 Notation: M iav = mandatory if available. Notes: ( 6 )   Estimated impacts and the methods used can be described in quantitative and qualitative manner. If quantitative impacts are described, please do specify the unit and the time period they relate to. Table 6 Observed cases of fraud in the chain of custody of biofuels, bioliquids and biomass fuels Please report observed cases of fraud in the chain of custody of biofuels, bioliquids and biomass fuels M iap         Notation: Miap = mandatory if applicable Table 7 Share of biodegradable waste in waste-to-energy plants used for producing energy   Year X-3 X-2 Are waste-to-energy plants operated?  ( 7 ) M iap     If yes     Share of biodegradable waste used (%) M iap     Methodology for estimating the share M iap     Steps taken to improve and verify the estimates M iap     Notation: X = reporting year; Miap = mandatory if applicable Notes: ( 7 )   Member States shall select from the following options: Yes; No. Table 8 The amount of solid biomass used for energy production Reporting element Specification Unit Year X-3 X-2 1) Transformation sector (total)  ( 8 ) M TJ NCV     a) Electricity  ( 8 ) M TJ NCV     b) Combined heat and power  ( 8 ) M TJ NCV     c) Heat  ( 8 ) M TJ NCV     2) Final energy consumption in the energy sector  ( 9 ) M TJ NCV     3) Final energy consumption in industry sector  ( 9 ) M TJ NCV     4) Final energy consumption in residential sector  ( 9 ) M TJ NCV     5) Final energy consumption - other  ( 9 ) M TJ NCV     Notation: X = reporting year; M = mandatory Notes: ( 8 )   Amounts of biomass (solid biofuels) used as Transformation input for electricity and heat generation in the related categories of production units (Electricity only, CHP and Heat only), covering also transformation losses. ( 9 )   Final energy consumption in the indicated sector. The sector “Other” includes among others, agriculture, forestry and commercial/public services Table 9 Imports and exports of renewable fuels of non-biological origin   Specification Description Amount of renewable fuels of non-biological origin expect to import M   Amount of renewable fuels of non-biological origin expect to export M   Intended contribution to the Union strategy for imported and domestic hydrogen (pursuant to Article 22a (3). of Directive (EU) 2018/2001) M   ’

ANNEX XSupplementary provisions

ANNEX X ‘ ANNEX XVII ADDITIONAL REPORTING REQUIREMENTS IN THE AREA OF ENERGY EFFICIENCY Table 1 Number of energy audits carried out in in year X-3 and X-2. In addition, the total estimated number of large companies in their territory to which Article 8(4) of Directive 2012/27/EU is applicable, and the number of energy audits carried out in those enterprises in the year X-3 and X-2 Reporting element Specification Unit Year X-3 X-2 Total number of energy audits carried out M number     Number of large obliged companies  ( 1 ) to which Article 8(4) of Directive 2012/27/EU applies M number     Number of energy audits carried out in large, obliged companies to which Article 8(4) of Directive 2012/27/EU is applicable M number     Notation: X = reporting year; M = mandatory. Notes: ( 1 )   The definition for the enterprises in scope of Article 8(4) of Directive 2012/27/EU follows the Commission’s definition for small and medium-sized enterprises (SMEs), as included in Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises ( OJ L 124, 20.5.2003, p. 36 ). Table 2 Number of energy audits and energy management systems carried out in in year X-3 and X-2. In addition, the total estimated number of obliged companies in their territory to which Article 8(4) of Directive 2012/27/EU and Article 11(1) and Article 11(2) of Directive (EU) 2023/1791 is applicable and the number of energy management systems, environmental management systems and energy audits carried out in those enterprises in the year X-3 and X-2 Reporting element Specifi-cation Unit Year X-3 X-2 Total number of energy audits carried out M number     Number of obliged companies to which Article 11(2) of Directive 2023/1791/EU applies  ( 2 ) ) M number     Number of energy audits carried out in obliged companies to which Article 11(2) of Directive 2023/1791/EU is applicable  ( 2 ) M number     Total number of energy management systems implemented  ( 3 ) V number     Number of obliged companies to which Article 11(1) of Directive 2023/1791/EU applies  ( 3 ) V number     Number of energy management systems (and environmental management systems under Article 11(11)) in obliged companies to which Article 11(1) of Directive 2023/1791/EU is applicable  ( 3 ) V number     Notation: X = reporting year; M = mandatory. Notes: ( 2 )   For 2025 reporting in accordance with Article 8(4) of Directive 2012/27/EU ( 3 )   Applicable as of 2027, mandatory as of 2029, in accordance with Article 11(1) of Directive (EU) 2023/1791 Table 3 Total building floor area of the buildings with a total useful floor area over 250 m 2 owned and occupied by the Member States' central government that, on 1 January in year X-2 and X-3, which did not meet the energy performance requirements referred to in Article 5(1) of Directive 2012/27/EU Reporting element Specification Unit Indicators 1 January of Year X-3 Indicators 1 January of Year X-2 Additional information Total building floor area of the buildings with a total useful floor area over 250 m 2 owned and occupied by the Member States’ central government V m 2       Total building floor area of the buildings which did not meet the energy performance requirements M m 2       Notation: X = reporting year; M = mandatory; V = voluntary. Table 4 Conversion factors and primary energy factors referred to in footnote (3) of Annex IV to Directive 2012/27/EU or in Article 31 of Directive (EU) 2023/1791 Reporting element Specification Unit Name of factor Indicator Methodological notes  ( 4 ) National primary energy factor for electricity M number Primary energy factor for electricity     National primary energy factor for other energy carrier  ( 5 ) V number       Conversion factors or net calorific values different from the default value provided, pursuant to Directive (EU) 2023/1791  ( 6 ) M iap number       Notation: M = mandatory; M iap = mandatory if applicable. Notes: ( 4 )   Member States to provide further methodological information regarding the calculation methodology and underlying data. ( 5 )   Additional energy carriers may be added and specified. ( 6 )   Additional conversion factors or net calorific values may be added and specified. Table 5 Internet link to the website where the list or the interface of energy services providers referred to in Article 18(1), point (c) of Directive 2012/27/EU or in Article 29(3) of Directive (EU) 2023/1791 can be accessible Internet link to the website of the list or the interface of energy services providers referred to in Article 18(1), point (c) of Directive 2012/27/EU or in Article 29(3) of Directive (EU) 2023/1791 M   Further details or comments on data V   Notation: M = mandatory; V = voluntary. Table 6 Total floor area of heated and/or cooled buildings with a total useful floor area over 250 m2 that are owned by public bodies Reporting element Specification Unit On 1 January 2024 The total floor area of buildings which have a total useful floor area of over 250 m 2 , that are owned by public bodies and that, on 1 January 2024, and are not nearly zero-energy buildings (baseline) M m 2   Public social housing included in the baseline Miap m 2   Public social housing excluded from the baseline Miap m 2   Link to the public buildings inventory (Article 6(5) of Directive (EU) 2023/1791) M link   Notation: M = mandatory; M iap = mandatory if applicable. Table 7 Total building floor area of heated and/or cooled buildings owned by the Member States’ public bodies renovated, referred to in Article 6 of Directive (EU) 2023/1791 Reporting element Specification Unit Indicators 1 January of Year X-3 Indicators 1 January of Year X-2 Additional information The total floor area of buildings which have a total useful floor area of over 250 m 2 , that are owned by public bodies, and that were renovated to nearly zero-energy buildings in a given year M iap m 2       The total floor area of buildings which have a total useful floor area of over 250 m 2 , that are owned by public bodies, and that were renovated to zero-emission buildings in a given year M iap m 2       The total floor area of buildings mentioned in Article 6(2)(a), (b) or (c), for which less stringent requirements exist, and which have a total useful floor area of over 250 m 2 , that are owned by public bodies, and that were renovated to those less stringent requirements in a given year M iap m 2       Amount of energy savings achieved due to renovation of buildings in Year X-3 and X-2 V ktoe       Notation: X = reporting year; M iap = mandatory if applicable; V = voluntary. Table 8 The amount of energy savings in eligible buildings of public bodies as referred to in Article 6(6) of Directive (EU) 2023/1791  ( 7 ) Reporting element Specification Unit Indicators 1 January of Year X-3 Indicators 1 January of Year X-2 Additional information Estimate of the energy savings that Article 6 EED recast, paragraphs 1 to 4, would generate by using appropriate standard values for the energy consumption of reference public bodies’ buildings before and after renovation to be transformed into nearly-zero energy buildings in a given year  ( 8 ) M iap Energy units       Energy savings reached in the buildings of public bodies under Article 6(6) EED M iap Energy units       Number of renovation passports issued for buildings owned by public bodies that are to be renovated by 2040 V number       The total floor area of buildings owned by public bodies for which renovation passports were introduced and that are to be renovated by 2040 M iap m 2       The total floor area of buildings owned by public bodies for which renovation passports were not introduced and that are to be renovated by 2040 V m 2       The total floor area of buildings that are owned by public bodies, and that were renovated to nearly zero-energy buildings in a given year M iap m 2       The total floor area of buildings that are owned by public bodies, and that were renovated to zero-emission buildings in a given year M iap m 2       Notation: X = reporting year; M iap = mandatory if applicable; V = voluntary. Notes: ( 7 )   Member States shall report on policies and measures referred to in Article 6(1) of the Directive 2023/1791/EU. ( 8 )   Amount of energy savings can be estimated: deemed, metered, scaled or surveyed savings can be reported. ’

ANNEX XISupplementary provisions

ANNEX XI ‘ ANNEX XIX ENERGY POVERTY Table 1 Quantitative information on the number of households in energy poverty Number of households in energy poverty Unit  ( 1 ) Reference year  ( 2 ) Year of publication Indicator(s) used to assess the number of people in energy poverty Description if the number is identified as significant M iap M iap M iap M iap M iap M iap             Notation: M iap=  Mandatory if applicable. Notes: ( 1 )   Member States shall select from the following options (additional units may be added and specified under ‘other’): absolute numbers; %; other. ( 2 )   Member States may choose to report a reference period (e.g. average of three years). Table 2 Reporting on national indicators and targets in relation to energy poverty Indicator  ( 3 ) Description Unit Value Past values Is indicator associated with a target? (Y/N) Quantified target (number/percentage) of objective (if applicable) Progress towards target (if applicable) Commentary  ( 4 ) Data source Methodology (where relevant)       x-2 x-3     Target year Base year Value in base year         M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap M iap Indicator (1)                         Indicator (2)                         Indicator (3)                         Indicator (4)                         Add further rows, as needed                         Notation: M iap = mandatory if applicable. Notes: ( 3 )   In addition to target indicators and other energy poverty indicators, Member States may report on other indicators that are complementary to the assessment of energy poverty. These may include income of households, the affordability of energy services, housing situation s and equipment and complementary/indirect indicators useful to deepen the analysis of potential drivers of energy poverty. Indicators may be drawn from the Building Stock Observatory database. ( 4 )   Member States may explain the progress towards national indicator /target to reduce the number of households in energy poverty. Where relevant, Member States shall include information on general trends or effects from other programs/policies, which might have an effect on the indicator/progress of target achievement. Table 3 Information on National definition of energy poverty National definition of energy poverty Year of publication Year of last amendment Reference to publication  ( 5 ) M iap M iap M iap M iap         Notation: Miap =Mandatory if aplicable. ( 5 )   Member States shall include the article or provision with the definition and the link or reference to the official journal. ’

ANNEX XIISupplementary provisions

ANNEX XII ‘ ANNEX XXII REPORTING ON IMPLEMENTATION OF COMMISSION RECOMMENDATIONS ACCORDING TO REGULATION (EU) 2018/1999 Table 1 Reporting on implementation of recommendations Recommendation Category of recommendation  ( 1 ) Policies and measures adopted, or intended to be adopted and implemented, to address the recommendation Detailed timetable for implementation Reasons for not addressing the recommendation or a substantial part thereof M iap M iap M iap M iap M iap Recommendation 1         Recommendation 2         Add further rows, as needed         Notation: M iap  = mandatory if aplicable. Notes: ( 1 )   List of categories provided in the electronic version of the tabular format. ’