Greenhouse gas inventory guidelines
Article 3
The Member States and the Commission shall determine greenhouse gas inventories referred to in paragraphs 3, 4 and 5 of Article 26 of Regulation (EU) 2018/1999 in accordance with: (a) the 2006 Intergovernmental Panel on Climate Change (IPCC) Guidelines for National Greenhouse Gas Inventories; (b) the modalities, procedures and guidelines for the transparency framework for action and support referred to in Article 13 of the Paris Agreement set out in the Annex to Decision 18/CMA.1 of the Conference of the Parties serving as the meeting of the Parties to the Paris Agreement (‘Decision 18/CMA.1’).